Oregon laws provide property tax exemptions for property owned or leased by qualifying nonprofit organizations.

    Eligibility

    The most common types of qualifying organizations are:

    • Religious
    • Fraternal
    • Literary
    • Benevolent
    • Charitable
    • Scientific

    There are specific eligibility requirements for each type of organization.   For more information, see the Department of Revenue publication Property Tax Exemptions for Specified Organizations.

    Deadlines

    The exemption is not automatic. An application must be filed with the Assessor between January 1st and April 1st for the tax year beginning July 1st.

    For property acquired after March 1st and before July 1st, an application must be filed within 30 days of acquisition.

    Applications

    Property owned by specific institutions and organizations

    Application: Real and Personal Property Tax Exemption

    Statute: ORS 307.162

    Property owned by an exempt body and leased to another exempt body

    Application: Real and Personal Property Tax Exemption

    Statute: ORS 307.166

    Property owned or leased by a taxable owner and leased to an exempt body (other than the State of Oregon or the U.S. Government).

    Application: Real and Personal Property Tax Exemption

    Statute: ORS 307.112

    Property owned by a religious or charitable organization used for student housing.

    Application: Property Tax Exemption on Student Housing

    Statute: ORS 307.471

    Property owned and operated by an exempt body used as a farm labor camp.

    Application: Exemption of a Farm Labor Camp

    Statute: ORS 307.495

    Property owned and operated by an exempt body used as a child care facility.

    Application: Exemption of a Child Care Facility

    Statute: ORS 307.495

    Disqualifying Events

    If any of the following events occurs, a new application must be filed or the exemption will be terminated:

    • Change in ownership
    • Change in occupancy
    • Change in use
    • Modification to the lease (including an increase or decrease of square footage)
    • An addition or modification to the property