Miscellaneous Taxes

ORS 320.173

Construction taxes may not be imposed on the following:


Private school improvements.


Public improvements as defined in ORS 279A.010 (Definitions for Public Contracting Code).


Residential housing that is guaranteed to be affordable, under guidelines established by the United States Department of Housing and Urban Development, to households that earn no more than 80 percent of the median household income for the area in which the construction tax is imposed, for a period of at least 60 years following the date of construction of the residential housing.


Public or private hospital improvements.


Improvements to religious facilities primarily used for worship or education associated with worship.


Agricultural buildings, as defined in ORS 455.315 (Exemption of agricultural buildings, agricultural grading, equine facilities and dog training facilities) (2)(a).


Facilities that are operated by a not-for-profit corporation and that are:


Long term care facilities, as defined in ORS 442.015 (Definitions);


Residential care facilities, as defined in ORS 443.400 (Definitions for ORS 443); or


Continuing care retirement communities, as defined in ORS 101.020 (Definitions).


Residential housing being constructed on a lot or parcel of land to replace residential housing on the lot or parcel of land that was destroyed or damaged by wildfire or another event or circumstance that is the basis for a state of emergency declared under ORS 401.165 (Declaration of state of emergency) or 401.309 (Declaration of state of emergency by city or county) or for the exercise of authority under ORS 476.510 (Short title) to 476.610 (Payment of claims). [2007 c.829 §3; 2009 c.534 §2; 2021 c.361 §1]
Note: Section 2, chapter 361, Oregon Laws 2021, provides:
Sec. 2. The amendments to ORS 320.173 (Exemptions) by section 1 of this 2021 Act apply to residential housing damaged or destroyed on or after January 1, 2020. [2021 c.361 §2]


Last accessed
May 30, 2023