Oregon Department of Revenue

Rule Rule 150-307-0520
Filing a Claim for Exemption When a Farm Labor Camp or Child Care Facility is Acquired


(1)

Each nonprofit corporation claiming exemption under ORS 307.485 (Exemption) shall file a claim with the county assessor on or before April 1 of each assessment year for which the exemption is claimed.

(2)

Each nonprofit corporation claiming exemption under ORS 307.485 (Exemption) that acquires property after March 1 and before July 1 shall file a claim with the county assessor within 30 days after acquisition.

(3)

For existing farm labor camps or child care facilities, “acquisition” occurs when:

(a)

The nonprofit corporation takes ownership of the property; or

(b)

The nonprofit corporation, who is operating the camp or facility, enters into a lease or lease-purchase agreement.

(4)

For unimproved property, “acquisition” occurs when:

(a)

The new improvements for the farm labor camp or child care facility are completed and have been issued a temporary or permanent certificate of occupancy; or

(b)

If no certificate is required, is ready for occupancy.

(5)

When the claim for exemption is filed, the farm labor camp or child care facility must qualify as being “eligible” within the definitions of ORS 307.480 (Definitions for ORS 307.480 to 307.510)(1) and (2) and must be in compliance with the required health and fire codes for farm labor camps or is a certified child care facility.

(6)

Acquisition must occur before July 1 of the assessment year for which the exemption is claimed.

(a)

If the farm labor camp or child care facility property qualifies before July 1, the property may be eligible for exemption for the ensuing tax year.

(b)

If acquisition does not occur before July 1, or if the property does not meet other statutory requirements for a camp or facility before July 1, the property will not be eligible for the exemption for the ensuing tax year.
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Last accessed
Jun. 8, 2021