Form 150-303-085-1 - Oregon Food Processor Exemption Claim - 2012-2013 Page 2
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1
2Instructions for Oregon Food Processor Exemption Claim
Senate Bill (SB) 479, passed by the 2005 Legislature, cre-
Choose
ated a new property tax exemption for food processors’
from four different certification forms, depending on
qualified real and personal property machinery and equip-
if you own or lease your real or personal property
ment (M&E) that is certified by the Oregon Department
M&E. Use the appropriate certification form and if
of Agriculture (ODA). The exemption was first available
your property is leased, use a separate sheet for each
for the tax year beginning on July 1, 2006. To receive an
lessor. For information about the certification process
exemption, the qualified M&E must first be certified by
and how to schedule a certification visit with ODA, go
ODA and then the food processor needs to file an Oregon
to their website at
Food Processor Exemption Claim form (150-303-085-1) along
• After your qualified M&E has been certified by ODA,
with copies of the ODA-approved certification form(s).
retain the ODA approved and signed Oregon Food Pro-
The exemption begins the first tax year following certifica-
cessor Certification of Qualified Machinery and Equipment
tion and filing of the claim for exemption and continues
form(s) for your records.
for the next four succeeding tax years if, as of January 1
• Claim the exemption by completing the Oregon Food
of each year, the certified M&E remains qualified. Read
Processor Exemption Claim form (150-303-085-1). This
below for further filing instructions.
form is available on DOR’s website at
gov/DOR/PTD/303-085.shtml.
How Do I Qualify?
• File the exemption claim with DOR if it appraises
your property under ORS 306.126. If your property is
• A “food processor” must be engaged in the business of
appraised by the county assessor, file with the assessor
freezing, canning, dehydrating, concentrating, preserv-
of the county where your property is located.
ing, processing, or repacking for human consumption
• The Oregon Food Processor Exemption Claim is filed
raw or fresh fruit, vegetables, nuts, legumes, or seafood
in addition to filing your Industrial Property Return
in any procedure that occurs prior to the point of first
or Real Property Return. The Exemption Claim does
sale by the processor.
not replace your Industrial or Real Property Return.
• “Qualified machinery and equipment,” whether new or
• Attach the ODA-approved certification form(s), Oregon
used, must be newly acquired by a food processor and
Food Processor Certification of Qualified Machinery and
first placed into service prior to January 1 preceding the
Equipment, to the exemption claim form.
first tax year for which an exemption is claimed. (Visit
• The exemption begins the first tax year following
ODA’s website at gov/ODA for defini-
certification and filing of the claim for exemption and
tions of “newly acquired” and “placed into service,”
continues for the next four succeeding tax years if, as
rules, and other information relating to this law).
of January 1 of each year, the certified M&E remains
• “Qualified real property M&E” must be used by a food
qualified. Visit ODA’s website at gov/
processor in the primary processing of raw or fresh
ODA to learn more about the certification process and
fruit, vegetables, nuts, legumes, or seafood.
how to report changes to your certified M&E.
• “Qualified personal property M&E” must be used by a
food processor in an integrated processing line for the
When Do I File?
primary processing of raw or fresh fruit, vegetables,
nuts, legumes, or seafood. An “integrated processing
• After January 1 and on or before March 1 directly fol-
line” does not include forklifts, trucks, or other rolling
lowing the year in which the property is newly acquired
stock used to transport material to or from a point of
and first placed into service.
manufacture or assembly.
• Late filing is after March 1 and on or before December
31 directly following the year in which the property is
How Do I Get The Exemption?
newly acquired and first placed into service. If you file
late, you must include with your claim a late filing fee
• Make a written request to ODA for certification of
of the greater of $200 or one-tenth of one percent of the
qualified M&E. The forms for certification (Oregon Food
real market value of the property that is the subject of
Processor Certification of Qualified Machinery and Equip-
your claim. Extensions for filing your Industrial or Real
ment, 150-303-085-3 through -6) are available from ODA
Property Return do not apply to this exemption claim.
or from the Department of Revenue’s (DOR) website at
150-303-085-2 (Rev. 09-11)
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