Upon compliance with ORS § 307.162, the following property owned or being purchased by religious organizations shall be exempt from taxation:

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

(1) All houses of public worship and other additional buildings and property used solely for administration, education, literary, benevolent, charitable, entertainment and recreational purposes by religious organizations, the lots on which they are situated, and the pews, slips and furniture therein. However, any part of any house of public worship or other additional buildings or property which is kept or used as a store or shop or for any purpose other than those stated in this section shall be assessed and taxed the same as other taxable property.

(2) Parking lots used for parking or any other use as long as that parking or other use is permitted without charge for no fewer than 355 days during the tax year.

(3) Land and buildings on the land held or used solely for cemetery or crematory purposes, including any buildings solely used to store machinery or equipment used exclusively for maintenance of such lands.

(4)(a) Land and buildings on the land held or used solely to provide affordable housing to low-income households including, but not limited to, any portion of the property for any period during which the portion of the property is rented out as affordable housing to low-income households.

(b) As used in this subsection:

(A) ‘Affordable housing’ has the meaning given that term in ORS § 197A.470.

(B) ‘Low-income households’ means households described in ORS § 197A.470 (1).

(5) ORS § 315.037 does not apply to this section. [Amended by 1955 c.258 § 1; 1959 c.207 § 2; 1973 c.397 § 1; 1974 c.52 § 2; 1987 c.756 § 3; 1993 c.655 § 5; 2021 c.446 § 1]

Section 2b, chapter 446, Oregon Laws 2021, provides:

A religious organization may file a claim, under ORS § 307.162 (2)(a)(A), for exemption for property under ORS § 307.140 (4) for the property tax year beginning on July 1, 2021, without paying a filing fee. [2021 c.446 § 2b]