Property Taxation Generally

ORS 306.350
Legislative findings and declarations


The Legislative Assembly finds that:


As a result of section 11, Article XI of the Oregon Constitution, every property tax exemption or special assessment granted by the Legislative Assembly reduces local resources available for local public services.


The Legislative Assembly creates property tax exemptions and special assessments, but cities, counties and special districts bear the cost of those exemptions in forgone property tax revenues.


The demand for additional property tax exemptions and special assessments is likely to increase.


The Legislative Assembly declares that adverse consequences to cities, counties and special districts may be eliminated by:


Providing state funding for new exemptions and special assessments or new expansions of existing exemptions and special assessments; or


Reducing or eliminating other existing exemptions at the time exemptions are created or expanded. [1999 c.821 §1]
Note: 306.350 (Legislative findings and declarations) to 306.359 (Procedures for determining property tax expenditure funding payments) were enacted into law by the Legislative Assembly but were not added to or made a part of ORS chapter 306 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
Chapter 306

Atty. Gen. Opinions

Discussion of 1982 Ballot Measure 3 (one and one-half percent property tax limitation), (1982) Vol. 43, p 16

Law Review Citations

5 EL 516 (1975)


Last accessed
Jun. 26, 2021