Oregon provides various property tax exemptions for certain individuals, organizations, and types of property. These exemptions are not automatic and generally require an application to the county assessor's office where the property is located.
Categories of Property Tax Exemptions
Property tax exemptions in Oregon typically fall into several main categories:
1. Government Entities
Properties owned by federal, state, county, or local government bodies are generally exempt from property taxes. This includes land and buildings used for public purposes, such as:
- Federal Government: Post offices, national parks, military bases.
- State Government: State office buildings, state universities, state parks.
- Local Government: City halls, public schools, county courthouses, public parks, libraries, and police/fire stations.
2. Non-Profit Organizations
A significant portion of exemptions is granted to non-profit organizations that serve the public good. To qualify, organizations must generally be incorporated and use the property primarily for their stated benevolent, charitable, religious, scientific, literary, or educational purposes.
Key examples include:
- Charitable Organizations: Groups providing social services, aid, or community development.
- Religious Organizations: Churches, synagogues, mosques, and other places of worship, along with properties used for religious instruction or associated charitable activities.
- Educational Institutions:
- Schools, academies, student housing, and child care facilities owned or being purchased by incorporated religious or charitable organizations may qualify for a property tax exemption.
- A private school may qualify for exemption provided the school is charitable in nature.
- Hospitals and Clinics: Non-profit medical facilities providing healthcare services.
- Homes for the Elderly or Disabled: Non-profit facilities offering housing and care.
- Cemeteries: Properties used for burial grounds, typically those operated by non-profit associations.
- Public Libraries and Museums: Non-profit institutions dedicated to public access to knowledge and cultural heritage.
3. Individuals
Certain individuals may qualify for exemptions based on their service or disability status.
- Disabled Veterans and Surviving Spouses:
- An eligible disabled veteran or the surviving spouse of a disabled veteran or serviceperson may claim an exemption.
- The veteran must have a service-connected disability rating from the U.S. Department of Veterans Affairs.
- There is a maximum amount of assessed value that can be exempted, which adjusts annually.
4. Specific Property Types
Beyond organizational or individual status, certain types of property may also qualify for exemptions due to their unique nature or use.
- Historic Property: Properties designated as historic landmarks may receive partial or full exemptions if certain conditions related to preservation and public access are met.
- Pollution Control Facilities: Certified facilities primarily used for the control of air or water pollution may be exempt.
- Farm Deferred Homestead: A portion of the dwelling on a qualifying farm may receive a partial exemption if it serves as the primary residence.
- Destroyed Property: Property that has been rendered unusable by fire, flood, or other natural disaster may be eligible for a temporary exemption or proration of taxes.
- Certain Personal Property: Some categories of business personal property or specific types of inventory may be exempt.
Summary of Oregon Property Tax Exemptions
The following table provides a quick overview of who or what may be exempt from property taxes in Oregon:
| Category | Who/What Qualifies | Key Conditions |
|---|---|---|
| Government Entities | Federal, State, County, City, and other local government bodies | Property must be owned and primarily used for public purposes. |
| Non-Profit Orgs | Charitable, Religious, Educational, Scientific, Benevolent, Fraternal | Must be incorporated; property primarily used for organizational purposes. Includes schools, academies, student housing, child care facilities (if owned by incorporated religious/charitable orgs), hospitals, and homes for the elderly/disabled. |
| Individuals | Disabled Veterans and Surviving Spouses | Veteran must have a service-connected disability rating; subject to annual exempt amount and potentially income limits. |
| Specific Property | Historic Property, Pollution Control Facilities, Farm Deferred Homestead, Destroyed Property, Certain Personal Property | Must meet specific criteria, such as certification, historic designation, primary residence use, or proof of disaster-related damage. |
How to Apply for an Exemption
Property tax exemptions are not automatically granted. Individuals and organizations must typically apply to their local county assessor's office. Applications often have specific deadlines, usually by April 1st for the upcoming tax year, and require detailed documentation to prove eligibility.
For comprehensive details on specific exemptions and the application process, it is advisable to consult the official resources from the Oregon Department of Revenue.
