Oregon Statutes 320.173 – Exemptions
Construction taxes may not be imposed on the following:
Terms Used In Oregon Statutes 320.173
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- United States: includes territories, outlying possessions and the District of Columbia. See Oregon Statutes 174.100
(1) Private school improvements.
(2) Public improvements as defined in ORS § 279A.010.
(3) Residential housing that is guaranteed to be affordable, under guidelines established by the United States Department of Housing and Urban Development, to households that earn no more than 80 percent of the median household income for the area in which the construction tax is imposed, for a period of at least 60 years following the date of construction of the residential housing.
(4) Public or private hospital improvements.
(5) Improvements to religious facilities primarily used for worship or education associated with worship.
(6) Agricultural buildings, as defined in ORS § 455.315 (2)(a).
(7) Facilities that are operated by a not-for-profit corporation and that are:
(a) Long term care facilities, as defined in ORS § 442.015;
(b) Residential care facilities, as defined in ORS § 443.400; or
(c) Continuing care retirement communities, as defined in ORS § 101.020.
(8) Residential housing being constructed on a lot or parcel of land to replace residential housing on the lot or parcel of land that was destroyed or damaged by wildfire or another event or circumstance that is the basis for a state of emergency declared under ORS § 401.165 or 401.309 or for the exercise of authority under ORS § 476.510 to 476.610. [2007 c.829 § 3; 2009 c.534 § 2; 2021 c.361 § 1]