Property Tax Rates and Amounts

ORS 310.160
Unit of property

  • description for purposes of determining if amount of taxes exceeds 1990 Measure 5 limits


For purposes of determining whether the taxes on property to be imposed on any property exceed the limits imposed by section 11b, Article XI of the Oregon Constitution, the unit of property to be considered shall consist of all contiguous property within a single code area in the county under common ownership that is used and appraised for a single integrated purpose, whether or not that property is taxed as a single account or multiple accounts.


In the case of real property that is specially assessed under ORS 308A.107 (Value for farm use), 308A.256 (Maximum assessed value and assessed value of homesites), 308A.315 (Determination of maximum assessed value and assessed value of open space lands), 321.257 (Definitions for ORS 321.257 to 321.390) to 321.390 (Land used to grow certain hardwood to be assessed as farm use land) or 358.480 (Definitions for ORS 358.480 to 358.545) to 358.545 (Rules) or any other law, or partially exempt from tax under ORS 307.250 (Property of veterans or surviving spouses) or 307.370 (Property of nonprofit homes for elderly persons) or any other law, the unit of property shall consist of all components of land and improvements in a single operating unit.


In the case of timeshare properties, the unit of property shall consist of all real property components associated with all timeshare property within a timeshare plan as described in ORS 94.808 (Managing entity as taxpayer).


In the case of personal property that is not part of an operating unit consisting of both real and personal property, the unit of property shall consist of all items of personal property identified in a single property tax account.


In the case of land upon which an improvement is located, and the land and the improvement are owned by different persons, if the land and improvements are a single operating unit, the unit of property shall consist of the entire improved parcel. [1991 c.459 §215; 1993 c.801 §37a; 1999 c.314 §64; 2001 c.540 §20; 2019 c.320 §1]
Chapter 310

Law Review Citations

5 EL 516 (1975)


Last accessed
Jun. 26, 2021