Form 150-310-088 - Application For Real And Personal Property Tax Exemption Page 3
Download a blank fillable Form 150-310-088 - Application For Real And Personal Property Tax Exemption in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form 150-310-088 - Application For Real And Personal Property Tax Exemption with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2
3this section and changes the use of the property to a use that would
Late filing information:
not entitle the property to exemption from taxation, the institution
ORS 307.162 provides for late filing as follows:
or organization must notify the county assessor of the change to a
taxable use within 30 days.
1. If you are filing before December 31 for the current tax year,
the late filing fee is $200.00 or one-tenth of one percent of the
real market value of the property, whichever is greater.
OAR 150-307.162(1) Application process for property
tax exemption
2. If you are filing before April 1 of the current tax year, for the
current tax year only, and you are a first-time filer, have good
(1) The applicant must specify the applicable exemption statute
and sufficient cause for filing late, or are a government entity
when filing a claim for exemption.
described in ORS 307.090, the late filing fee is $200.00.
(2) It is not the county assessor or Department of Revenue’s
3. If you are filing for the current tax year and up to five
responsibility to determine under which statutory provision the
prior tax years and you are a first-time filer, have good and
applicant should apply.
sufficient cause for filing late, or are a government entity
(3) The assessor shall determine property tax exemption eligi-
described in ORS 307.090, and are either filing within 60 days
bility based on the exemption statute specified by the applicant
of the mailing date of a notice of additional tax or are filing
on the application.
at any time if no notice was mailed, then the late filing fee is
(4) The assessor shall return any application that is incomplete
the greater of $200.00 or one-tenth of one percent of the real
to the applicant for completion.
market value as of the most recent assessment date, multiplied
(5) If the assessor returns an application for completion or clari-
by the number of prior years claimed.
fication, the applicant must return the application to the assessor
within 15 days of the date it was mailed to the applicant or by the
filing deadline, whichever is later, for the assessor to accept the
application as a timely filing.
(6) Any application that is filed late must be accompanied by
a late filing fee. If the applicant does not pay the late filing fee no
exemption shall be allowed.
(7) If the exemption is denied by the assessor, the late filing fee
shall be refunded to the applicant.
150-310-088 (Rev. 01-12)
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial