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
Exemptions are not automatic. To receive an exemption, a qualifying application and supporting documentation must be submitted 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. Property not acquired prior to July 1 of the tax year is not eligible for that tax year. If property was acquired prior to July 1, but application was not timely submitted, late-filing may be possible with a late-filing fee. Email us for more information. Please include the tax account number of the property in question, if possible.
For faster processing time and verification of receipt, it is preferred that the application and required documentation be submitted via email to dart.special.programs@multco.us.
If you are unable to email, you may mail to:
Multnomah County DART SPG
PO Box 2716
Portland, OR 97208-2716
(Mailing may result in greater overall processing time – please verify two weeks after mailing that we have received what was sent)
Applications for most applicant situations:
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
Applications for specific uses:
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