Oregon Department of Revenue

Rule Rule 150-307-0480
Pollution Control Facilities

Certified pollution control facilities meeting the requirements of ORS 468.165 (Application for certification of pollution control facilities) and 468.170 (Action on application), are exempt from advalorem taxes to the extent of the highest percentage figure certified by the Environmental Quality Commission. This percentage is then applied to the amount of value the certified pollution control facilities contribute to the total property value. The value contribution of the pollution control facility can differ from its original cost because of inflation, depreciation, obsolescence, or other economic factors. Whenever the property is reappraised the value contribution of the certified pollution control facility shall be identified in the conclusion of value. The annual value changes will be recorded by the appraiser on county Form 310-089.
[ED. NOTE: Forms referenced are available from the agency.]

Last accessed
Jun. 8, 2021