Oregon laws provide a property tax exemption for property owned or being purchased by certain qualifying organizations. The most common qualifying entities are: religious, fraternal, literary, benevolent or charitable organizations, scientific institutions, and schools.
Property for which an exemption is requested must be actively occupied and used exclusively by the organization in a way that furthers its stated purpose. The property must also be reasonably necessary to accomplish the organization's goals. Any portion of the property that does not meet these criteria is subject to assessment and taxation the same as all other taxable property.
These types of property tax exemption are not automatic. The institution or organization claiming the exemption must file an application with the County Assessor on or before April 1st of the assessment year for which the exemption is requested. If the property is acquired after March 1st and before July 1st, the application must be filed within 30 days of acquisition or use. All real property must be identified on the application.
If the application is not filed on time, it may still be filed:
- No later than December 31st if a late filing fee accompanies the application.
- On or before April 1st of the tax year for which the exemption is being requested if a late filing fee accompanies the application, if the claimant can demonstrate good and sufficient cause for not filing timely, is a first time filer, or is a public entity described in ORS 307.090.
Qualified organizations may also claim a property tax exemption on real or personal property held under a lease. The lessee must occupy and use the property and provisions of the lease must qualify. The lessee, not the owner, must file an application with the County Assessor.
For More Information and Application Forms
Click here to view the Information Circular provided by the Oregon Department of Revenue for more information regarding property tax exemptions for specified organizations.
- Click here to access the Application for Real & Personal Property Tax Exemption for Specified Organizations.
- Click here to access the Application for Real & Personal Property Owned by an exempt body and leased to another exempt body.
- Click here to access the Application for Real & Personal Property Tax Exemption property owned by taxable owner and leased to an exempt body.