Oregon Historical and Heritage Agencies, Programs and Tax Provisions
Application for classification and special assessment as historic property
- term of assessment
(1)An owner of historic property desiring classification and special assessment under ORS 358.487 (Application for classification and special assessment as historic property) to 358.543 (Assessment of new construction and additions) for the property shall apply to the State Historic Preservation Officer on forms approved by the officer.
(2)The application must include or be accompanied by:
(a)A preservation plan as defined in ORS 358.480 (Definitions for ORS 358.480 to 358.545). The preservation plan must commit the applicant to expend, within the first five years for which historic property special assessment is granted, an amount not less than 10 percent of the historic property’s real market value determined as of the assessment date for the first tax year to which the historic property special assessment applies. The focus of the preservation plan must be on exterior features, especially those visible from a public way, and structural members of the property. The treatment of significant interior features, as determined by the State Historic Preservation Officer, may also be included in the plan, but unless specifically required by the officer, work in bathrooms, kitchens, basements and attics is not included in the preservation plan. Work proposed in the plan must meet the historic rehabilitation standards.
(b)Payment of an application fee equal to:
(A)One-tenth of one percent of the assessed value of the property, as of the assessment date, for the year in which application is made; or
(B)For property that does not have an assessed value, one-tenth of one percent of the product of the real market value of the property for the tax year in which the application is made multiplied by the ratio of the average maximum assessed value over the average real market value for that tax year of property in the same area and property class.
(c)A copy of the property’s current tax statement.
(d)Proof that the owner has property insurance on the property in an amount equal to the replacement value of the property.
(e)The written consent of the owner to the viewing of the property by the State Historic Preservation Officer.
(3)The application must be made before April 1 of the assessment year for which classification and special assessment as historic property are desired.
(4)(a) Property must be classified as historic property in order to be certified for historic property special assessment.
(b)Notwithstanding paragraph (a) of this subsection, property may be certified for historic property special assessment upon a determination of eligibility by the State Historic Preservation Officer under ORS 358.480 (Definitions for ORS 358.480 to 358.545) (11)(b) or (c). Property certified under this paragraph must become listed in the National Register of Historic Places within two years of certification under ORS 358.490 (Review and approval of application).
(5)Classification and special assessment pursuant to an application made under this section are granted for 10 consecutive property tax years, starting in the tax year beginning on July 1 of the assessment year described in subsection (3) of this section.
(6)The application fee required under subsection (2) of this section shall be deposited in the State Parks and Recreation Department Fund for use by the State Parks and Recreation Director or for transfer to the Oregon Property Management Account established under ORS 358.680 (Definitions for ORS 358.683 to 358.690) to 358.690 (Oregon Property Management Account), upon the advice of the State Advisory Committee on Historic Preservation. The application fee becomes nonrefundable after certification as described in ORS 358.495 (Notice of approval or disapproval). [1995 c.693 §3; 1997 c.541 §427; 2001 c.540 §4; 2005 c.22 §257; 2007 c.718 §1; 2009 c.892 §3]
Notes of Decisions
These sections are not tax laws which under ORS 305.410 can be reviewed only by the Tax Court. Multnomah County v. Talbot, 56 Or App 235, 641 P2d 617 (1982), aff'd 294 Or 478, 657 P2d 684 (1983)
Atty. Gen. Opinions
Proper assessment date for property classified as historic property, (1977) Vol 38, p 995