Property of religious organizations
- affordable housing
Source:
Section 307.140 — Property of religious organizations; affordable housing, https://www.oregonlegislature.gov/bills_laws/ors/ors307.html.
Notes of Decisions
A farm owned by a church, from which the profits flowed to the benefit of the church’s charity, was not exempt from property taxation. Parkhurst v. Dept. of Rev., 4 OTR 586 (1971); Corporation of Presiding Bishop v. Dept. of Rev., 6 OTR 268 (1975), aff’d 276 Or 775, 556 P2d 685 (1976)
Property used for church purposes other than conducting worship services must qualify under exemption granted for charitable use property rather than as exempt place of worship. Archdiocese of Portland v. Dept. of Rev., 5 OTR 111 (1972), aff’d266 Or 419, 513 P2d 1137 (1973)
The tax-exempt hospital did not qualify for property tax exemption for property it leased to the county health department. Albany Gen. Hosp. v. Dept. of Rev., 6 OTR 446 (1976), aff’d 277 Or 727, 561 P2d 1029 (1977)
Where full use of property by religious organization was prevented solely by delay of planning commission in approving conditional use permit, partial use of property, involving possession and presence of personal property and maintenance work, was sufficient to qualify for religious exemption under this section. Reorganized Church LDS v. Dept. of Rev., 6 OTR 510 (1976)
Although evidence was insufficient to show that use of parsonage was such as to exempt it from property taxes, low-rent apartments provided to needy and older members of congregation were entitled to exemption to extent they were actually rented to those in need. German Apostolic Christian Church v. Dept. of Rev., 279 Or 637, 569 P2d 596 (1977)
Building owned by incorporated religious organization housing members of organization, who lived communally by dictates of their religion, was exempt from real property taxation under this section. House of Good Shepherd v. Department of Revenue, 300 Or 340, 710 P2d 778 (1985)
Where evidence did not demonstrate which portion of entire parcel was devoted to exempt activities, no partial exemption could be allowed. Golden Writ of God v. Dept. of Rev., 300 Or 479, 713 P2d 605 (1986)
Exemption was allowable for building fulfilling functions of churches of more traditional religions and for portion of guest ranch used in organization’s religious activities and disallowed for caretaker’s residence, counselor’s residence and bulk of guest ranch already assessed for timber tax exemption. Found. of Human Understanding v. Dept. of Rev., 301 Or 254, 722 P2d 1 (1986)
Where house was “primarily” used as a home for pastor, use of some parts of house for purposes connected with work of church does not make it building used primarily for benefit of church. Washington County v. Dept. of Rev., 11 OTR 251 (1989)
“Owned” means only legal ownership, not equitable ownership. First Love Ministries v. Dept. of Rev., 12 OTR 97 (1991)
Where property involves living quarters, initial inquiry is whether it is reasonably necessary for person occupying living quarters to be physically on site. Roman Catholic Archdiocese v. Dept. of Rev., 13 OTR 211 (1995)
Where rectory or parsonage is reasonably necessary for work of church, inquiry is whether actual use of property is consistent with fulfilling religious purposes of church. Roman Catholic Archdiocese v. Dept. of Rev., 13 OTR 211 (1995)
Exemption from property taxation applies only with regard to taxes assessed on ad valorem basis. Multnomah County v. Dept. of Rev., 13 OTR 281 (1995)
Where description of property is sufficiently broad in original exemption application, construction of new improvement on property does not require filing of new application. Lake Baptist Church, Inc. v. Dept. of Revenue, 14 OTR 297 (1998)
Where property used primarily for benefit of church is residence, property is exempt if: 1) church official is required by church doctrine or practical necessity to live in residence; and 2) proximity of residence to house of worship is necessary to further religious objectives. Washington County Assessor v. West Beaverton Congregation of Jehovah’s Witnesses, Inc., 18 OTR 409 (2006)
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