ORS 307.162
Claiming exemption

late claims
notification of change to nonexempt use

Text
Annotations 7

(1)

(a)

Before any real or personal property may be exempted from taxation under ORS 307.092 (Property of housing authority), 307.110 (Public property leased or rented by taxable owner) (3)(h), 307.115 (Property of nonprofit corporations held for public parks or recreation purposes), 307.118 (Wastewater and sewage treatment facilities), 307.130 (Property of certain museums, volunteer fire departments and literary, benevolent, charitable and scientific institutions) to 307.140 (Property of religious organizations), 307.145 (Certain child care facilities, schools and student housing), 307.147 (Senior services centers), 307.150 (Property used for burial, cremation or alternative disposition), 307.160 (Property of public libraries), 307.181 (Land acquired or owned by Indian tribe) (3), 307.513 (Eligibility for exemption), 307.555 (Property burdened by affordable housing covenant used for owner-occupied housing) or 307.580 (Property of industry apprenticeship or training trust) for any tax year, the institution, organization or person entitled to claim the exemption must file a claim with the county assessor, on or before April 1 preceding the tax year for which the exemption is claimed. The claim must contain statements, verified by the oath or affirmation of the president or other proper officer of the institution or organization or the person, that:

(A)

List all real property claimed to be exempt and show the purpose for which the real property is used; and

(B)

Cite the statutes under which exemption for personal property is claimed.

(b)

Intentionally left blank —Ed.

(A)

Notwithstanding paragraph (a) of this subsection, a claim for an initial year of exemption under ORS 307.140 (Property of religious organizations) (4) must be filed with the Department of Revenue.

(B)

If the ownership of all property, other than property described in ORS 307.110 (Public property leased or rented by taxable owner) (3)(h), 307.140 (Property of religious organizations) (4) or 307.555 (Property burdened by affordable housing covenant used for owner-occupied housing), included in the claim filed with the county assessor for a prior year remains unchanged, a new claim is not required.

(c)

When the property designated in the claim for exemption is acquired after March 1 and before July 1, the claim for that year must be filed within 30 days from the date of acquisition of the property.

(2)

Intentionally left blank —Ed.

(a)

Notwithstanding subsection (1) of this section, a claim may be filed under this section for the current tax year:

(A)

On or before December 31 of the tax year, if the claim is accompanied by a late filing fee of the greater of $200, or one-tenth of one percent of the real market value as of the most recent assessment date of the property to which the claim pertains.

(B)

On or before April 1 of the tax year, if the claim is accompanied by a late filing fee of $200 and the claimant demonstrates good and sufficient cause for failing to file a timely claim, is a first-time filer or is a public entity described in ORS 307.090 (Property of the state, counties and other municipal corporations).

(b)

Intentionally left blank —Ed.

(A)

Notwithstanding subsection (1) of this section, a claimant that demonstrates good and sufficient cause for failing to file a timely claim, is a first-time filer or is a public entity described in ORS 307.090 (Property of the state, counties and other municipal corporations) may file a claim under this section for the five tax years prior to the current tax year:

(i)

Within 60 days after the date on which the county assessor mails notice of additional taxes owing under ORS 311.206 (Additional taxes resulting from correction of error or omission) for the property to which the claim filed under this subparagraph pertains; or

(ii)

At any time if no notice is mailed.

(B)

A claim filed under this paragraph must be accompanied by a late filing fee of the greater of $200, or one-tenth of one percent of the real market value as of the most recent assessment date of the property to which the claim pertains, multiplied by the number of prior tax years for which exemption is claimed.

(c)

If a claim filed under this subsection is not accompanied by the late filing fee or if the late filing fee is not otherwise paid, an exemption may not be allowed for the tax years sought by the claim. A claim may be filed under this subsection notwithstanding that there are no grounds for hardship as required for late filing under ORS 307.475 (Hardship relief for failure to file for exemption, cancellation of assessment or redetermination of value).

(d)

The value of the property used to determine the late filing fee under this subsection and the determination of the county assessor relative to a claim of good and sufficient cause are appealable in the same manner as other acts of the county assessor.

(e)

A late filing fee collected under this subsection must be deposited in the county general fund.

(3)

Intentionally left blank —Ed.

(a)

In a claim for exemption of property described in ORS 307.110 (Public property leased or rented by taxable owner) (3)(h), the county or city, town or other municipal corporation or political subdivision of this state that is filing the claim must substantiate that the property is used for affordable housing or that it is leased or rented to persons of lower income, as applicable.

(b)

A claim filed under this subsection must be filed annually on a form prescribed by the Department of Revenue.

(4)

As used in this section:

(a)

“First-time filer” means a claimant that:

(A)

Has never filed a claim for the property that is the subject of the current claim; and

(B)

Did not receive notice from the county assessor on or before December 1 of the tax year for which exemption is claimed regarding the potential property tax liability of the property.

(b)

Intentionally left blank —Ed.

(A)

“Good and sufficient cause” means an extraordinary circumstance beyond the control of the taxpayer or the taxpayer’s agent or representative that causes the failure to file a timely claim.

(B)

“Good and sufficient cause” does not include hardship, reliance on misleading information unless the information is provided by an authorized tax official in the course of the official’s duties, lack of knowledge, oversight or inadvertence.

(c)

“Ownership” means legal and equitable title.

(5)

Intentionally left blank —Ed.

(a)

Notwithstanding subsection (1) of this section, if an institution or organization owns property that is exempt from taxation under a provision of law listed in subsection (1) of this section and fails to file a timely claim for exemption under subsection (1) of this section for additions or improvements to the exempt property, the additions or improvements may nevertheless qualify for exemption.

(b)

The organization must file a claim for exemption with the county assessor to have the additions or improvements to the exempt property be exempt from taxation. The claim must:

(A)

Describe the additions or improvements to the exempt property;

(B)

Describe the current use of the property that is the subject of the application;

(C)

Identify the tax year and any preceding tax years for which the exemption is sought;

(D)

Contain any other information required by the department; and

(E)

Be accompanied by a late filing fee equal to the product of the number of tax years for which exemption is sought multiplied by the greater of $200 or one-tenth of one percent of the real market value as of the most recent assessment date of the property that is the subject of the claim.

(c)

Upon the county assessor’s receipt of a completed claim and late filing fee, the assessor shall determine for each tax year for which exemption is sought whether the additions or improvements that are the subject of the claim would have qualified for exemption had a timely claim been filed under subsection (1) of this section. Any property that would have qualified for exemption had a timely claim been filed under subsection (1) of this section is exempt from taxation for each tax year for which the property would have qualified.

(d)

A claim for exemption under this subsection may be filed only for tax years for which the time for filing a claim under subsections (1) and (2)(a) of this section has expired. A claim filed under this subsection, however, may serve as the claim required under subsection (1) of this section for the current tax year.

(e)

A late filing fee collected under this subsection must be deposited in the county general fund.

(6)

For each tax year for which an exemption granted pursuant to subsection (2) or (5) of this section applies:

(a)

Any tax, or interest attributable thereto, that was paid with respect to the property that is declared exempt from taxation must be refunded. Refunds must be made without interest from the unsegregated tax collections account established under ORS 311.385 (Deposit of property tax moneys in unsegregated tax collections account).

(b)

Any tax, or interest attributable thereto, that remains unpaid as of the date the exemption is granted must be abated.

(7)

If an institution, organization or person owns property that is exempt from taxation under a provision of law listed in subsection (1) of this section and changes the use of the property to a use that would not entitle the property to exemption from taxation, the institution or organization must notify the county assessor of the change to a taxable use within 30 days. [Formerly 307.170; 1967 c.51 §1; 1967 s.s. c.9 §4; 1969 c.237 §1; 1977 c.478 §2; 1977 c.884 §33; 1985 c.613 §3; 1987 c.574 §1; 1987 c.756 §7; 1991 c.459 §44; 1993 c.18 §68; 1993 c.19 §4; 1993 c.777 §5; 1995 c.79 §120; 1995 c.513 §2; 1997 c.485 §3; 1997 c.541 §106; 1999 c.398 §9; 1999 c.579 §1; 2009 c.455 §3; 2009 c.626 §2a; 2011 c.655 §2; 2012 c.42 §3; 2013 c.193 §26; 2013 c.386 §2; 2015 c.520 §2; 2021 c.446 §2; 2021 c.466 §3]

Source: Section 307.162 — Claiming exemption; late claims; notification of change to nonexempt use, https://www.oregonlegislature.gov/bills_laws/ors/ors307.html.

Notes of Decisions

Duty of assessor to notify property owner of intent to assess presumes that owner has given assessor cause to know that owner may qualify for exemption. Renewal House, Inc. v. Dept. of Rev., 5 OTR 638 (1975)

County assessor is required to notify only previously exempted property owners before assessing their property for failure to file for an exemption in the current year. Skyline Assembly of God v. Dept. of Rev., 274 Or 259, 545 P2d 879 (1976)

Although application under this section must generally be filed before April 1, application for property acquired by exempt owner or changed from taxable to exempt use after filing date but before July 1, may be filed within 30 days after acquisition or change in use but if property is acquired or changed from taxable to exempt use on or after July 1 of tax year, there is no filing time under this section because exemption for year is not allowed under ORS 311.410. Christian Life Fellowship, Inc., v. Dept. of Rev., 12 OTR 94 (1991)

Where church purchased property from another church under land sale contract and continued to use property for religious purposes, no change of ownership or use occurred and new application for exemption was not required under this section because under this section, change of “ownership” means change of “legal ownership.” First Love Ministries v. Dept. of Rev., 12 OTR 97 (1991)

Where nonprofit taxpayer acquired property adjacent to property that taxpayer already owned and that was qualified as exempt from taxation, newly acquired property is not addition or improvement made to qualified property and must instead separately qualify for exemption from taxation. B’nai Brith Mens Camp Association v. Dept. of Revenue, 21 OTR 357 (2014)

Under this section, time period for relief parallels with time period set forth in ORS 311.216 within which assessor can add property to tax rolls where no otherwise timely exemption has been filed. Where 2011-2012 tax year was “current tax year” and first year exemption was authorized and fell within five year retrospective period defined under ORS 311.216, taxpayer’s claim exemption for 2011-2012 tax year was authorized. Washington County Assessor v. Christ Gospel Church, 21 OTR 452 (2014)

COMPLETED CITATIONS: Emanuel Lutheran Charity Bd. v. Dept. of Rev., 4 OTR 410 (1971), aff’d 263 Or 287, 502 P2d 251 (1972)

California:	Codes
Colorado:	C.R.S.
Nevada:	NRS
New York:	Laws
Oregon:	OAR, ORS
Texas:	Statutes
World:	Rome Statute, International Dictionary

ORS 307.162 Claiming exemption

(1)

(a)

(A)

(B)

(b)

(A)

(B)

(c)

(2)

(a)

(A)

(B)

(b)

(A)

(i)

(ii)

(B)

(c)

(d)

(e)

(3)

(a)

(b)

(4)

(a)

(A)

(B)

(b)

(A)

(B)

(c)

(5)

(a)

(b)

(A)

(B)

(C)

(D)

(E)

(c)

(d)

(e)

(6)

(a)

(b)

(7)

Notes of Decisions

ORS 307.162
Claiming exemption