Form 150-310-088 - Application For Real And Personal Property Tax Exemption Page 2
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3OREgOn REvIsED sTATuTE (ORs) AnD OREgOn ADmInIsTRATIvE RuLE (OAR)
ORS 307.162 Necessity of filing statement to secure exemption;
(A) Has never filed a claim for the property that is the subject
late application; late filing fee; notification of change to taxable
of the current claim; and
use. As amended by OR Laws 2011, Chapter 655, Section 2.
(B) Did not receive notice from the county assessor on or before
December 1 of the tax year for which exemption is claimed regard-
ing the potential property tax liability of the property.
(1)(a) Before any real or personal property may be exempted
from taxation under ORS 307.115, 307.118, 307.130 to 307.140,
(b)(A) “Good and sufficient cause” means an extraordinary
307.145, 307.147, 307.150, 307.160 or 307.580 for any tax year, the
circumstance beyond the control of the taxpayer or the taxpayer’s
institution or organization entitled to claim the exemption must
agent or representative that causes the failure to file a timely claim.
file a claim with the county assessor, on or before April 1 preceding
(B) “Good and sufficient cause” does not include hardship, reli-
the tax year for which the exemption is claimed. The claim must
ance on misleading information unless the information is provided
contain statements, verified by the oath or affirmation of the presi-
by an authorized tax official in the course of the official’s duties,
dent or other proper officer of the institution or organization, that:
lack of knowledge, oversight or inadvertence.
(A) List all real property claimed to be exempt and show the
(c) “Ownership” means legal and equitable title.
purpose for which the real property is used; and
(4)(a) Notwithstanding subsection (1) of this section, if an insti-
(B) Cite the statutes under which exemption for personal prop-
tution or organization owns property that is exempt from taxation
erty is claimed.
under a provision of law listed in subsection (1) of this section and
(b) If the ownership of all property included in the claim filed
fails to file a timely claim for exemption under subsection (1) of
with the county assessor for a prior year remains unchanged, a new
this section for additions or improvements to the exempt prop-
claim is not required.
erty, the additions or improvements may nevertheless qualify for
exemption.
(c) When the property designated in the claim for exemption
is acquired after March 1 and before July 1, the claim for that year
(b) The organization must file a claim for exemption with the
must be filed within 30 days from the date of acquisition of the
county assessor to have the additions or improvements to the ex-
property.
empt property be exempt from taxation. The claim must:
(2)(a) Notwithstanding subsection (1) of this section, a claim may
(A) Describe the additions or improvements to the exempt
be filed under this section for the current tax year:
property;
(A) On or before December 31 of the tax year, if the claim is ac-
(B) Describe the current use of the property that is the subject
companied by a late filing fee of the greater of $200, or one-tenth
of the application;
of one percent of the real market value as of the most recent assess-
(C) Identify the tax year and any preceding tax years for which
ment date of the property to which the claim pertains.
the exemption is sought;
(B) On or before April 1 of the tax year, if the claim is accompa-
(D) Contain any other information required by the Department
nied by a late filing fee of $200 and the claimant demonstrates good
of Revenue; and
and sufficient cause for failing to file a timely claim, is a first-time
(E) Be accompanied by a late filing fee equal to the product of
filer or is a public entity described in ORS 307.090.
the number of tax years for which exemption is sought multiplied
(b)(A) Notwithstanding subsection (1) of this section, a claim-
by the greater of $200 or one-tenth of one percent of the real market
ant that demonstrates good and sufficient cause for failing to file
value as of the most recent assessment date of the property that is
a timely claim, is a first-time filer or is a public entity described in
the subject of the claim.
ORS 307.090 may file a claim under this section for the five tax years
(c) Upon the county assessor’s receipt of a completed claim
prior to the current tax year:
and late filing fee, the assessor shall determine for each tax year
(i) Within 60 days after the date on which the county assessor
for which exemption is sought whether the additions or improve-
mails notice of additional taxes owing under ORS 311.206 for the
ments that are the subject of the claim would have qualified for
property to which the claim filed under this subparagraph pertains;
exemption had a timely claim been filed under subsection (1) of
or
this section. Any property that would have qualified for exemption
(ii) At any time if no notice is mailed.
had a timely claim been filed under subsection (1) of this section
is exempt from taxation for each tax year for which the property
(B) A claim filed under this paragraph must be accompanied by
would have qualified.
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
(d) A claim for exemption under this subsection may be filed
property to which the claim pertains, multiplied by the number of
only for tax years for which the time for filing a claim under subsec-
prior tax years for which exemption is claimed.
tions (1) and (2)(a) of this section has expired. A claim filed under
this subsection, however, may serve as the claim required under
(c) If a claim filed under this subsection is not accompanied
subsection (1) of this section for the current tax year.
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
(e) A late filing fee collected under this subsection must be de-
claim. A claim may be filed under this subsection notwithstanding
posited in the county general fund.
that there are no grounds for hardship as required for late filing
(5) For each tax year for which an exemption granted pursuant
under ORS 307.475.
to subsection (2) or (4) of this section applies:
(d) The value of the property used to determine the late filing fee
(a) Any tax, or interest attributable thereto, that was paid with
under this subsection and the determination of the county assessor
respect to the property that is declared exempt from taxation must
relative to a claim of good and sufficient cause are appealable in the
be refunded. Refunds must be made without interest from the un-
same manner as other acts of the county assessor.
segregated tax collections account established under ORS 311.385.
(e) A late filing fee collected under this subsection must be de-
(b) Any tax, or interest attributable thereto, that remains unpaid
posited in the county general fund.
as of the date the exemption is granted must be abated.
(3) As used in this section:
(6) If an institution or organization owns property that is exempt
(a) “First-time filer” means a claimant that:
from taxation under a provision of law listed in subsection (1) of
150-310-088 (Rev. 01-12)
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