Oregon § 307.592 Application process

Oregon Statutes

§ 307.592 — Application process

Oregon § 307.592

Vol.8

Title 29Revenue and Taxation

Ch. 307Property Subject to Taxation; Exemptions

This text of Oregon § 307.592 (Application process) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Or. Rev. Stat. § 307.592 (2026).

Text

(1)(a) An adopting jurisdiction shall prescribe exemption application forms and the information required to be included in the application.

(b)If eligible property is located in a city and county, each of which is an adopting jurisdiction, the applicant shall elect the exemption the applicant wishes to receive for the eligible property by submitting the application to the appropriate governing body.

(2)An application for exemption for eligible property must:

(a)Be in writing on the form supplied by the city or county;

(b)Describe the property;

(c)Recite all facts establishing the eligibility of the property for the exemption; and

(d)Have attached:

(A)Any information or documentation required by the adopting jurisdiction; and

(B)A written declaration by the applicant, subject to pen

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(1)(a) An adopting jurisdiction shall prescribe exemption application forms and the information required to be included in the application.
(b) If eligible property is located in a city and county, each of which is an adopting jurisdiction, the applicant shall elect the exemption the applicant wishes to receive for the eligible property by submitting the application to the appropriate governing body.
(2) An application for exemption for eligible property must:
(a) Be in writing on the form supplied by the city or county;
(b) Describe the property;
(c) Recite all facts establishing the eligibility of the property for the exemption; and
(d) Have attached:
(A) Any information or documentation required by the adopting jurisdiction; and
(B) A written declaration by the applicant, subject to penalties for false swearing, that the statements contained in the application are true.
(3) An application for an initial year of the exemption must be filed with the adopting jurisdiction in which the eligible property is located:
(a) If the certificate of occupancy for the eligible property is issued on or after July 1 and on or before March 1 of the immediately succeeding calendar year, after January 1 and on or before April 1 immediately preceding the property tax year for which the exemption is claimed; or
(b) If the certificate of occupancy is issued after March 1 and before July 1, after April 1 immediately preceding the property tax year for which the exemption is claimed and on or before August 1 of the property tax year for which the exemption is claimed.
(4) Applications for the succeeding years of the exemption must be filed annually with the adopting jurisdiction after January 1 and on or before April 1 immediately preceding the property tax year for which the exemption is claimed.