OAR 150-307-0150
Parsonage and Caretaker Residence Exemption Guidelines
# (1)
(1) A parsonage or caretaker residence is considered primarily a residence even though incidental religious use may occur there. A parsonage or caretaker's residence is totally taxable unless it meets the criteria established in OAR 150-307-0140.
# (2)
(2) The following are examples of activities which do not qualify the residence for an exemption:
(a) Living close to the house of worship to deter vandalism;
(b) Opening and closing the house of worship daily;
(c) Living close to the house of worship for the sake of convenience; or
(d) Required living quarters for caretaker or pastor's family which do not meet conditions in OAR 150-307-0140.
# (3)
(3) Notwithstanding subsection (2), a parsonage or caretaker residence may qualify for the affordable housing exemption under ORS 307.140(4) if it meets all requirements of that statute and ORS 307.162.
Amendment history
REV 24-2021, amend filed 12/16/2021, effective 01/01/2022
Source: view the official text
In this chapter (40 sections)
- 150-307-0010 · Real Property
- 150-307-0020 · Personal Property Definitions
- 150-307-0030 · Personal Property
- 150-307-0032 · Recalculation of maximum assessed value for partial…
- 150-307-0040 · Taxation of Property Associated with Mining Claims on…
- 150-307-0050 · Public Property Leased or Rented by Taxable Owner
- 150-307-0060 · Property Held Under Lease
- 150-307-0070 · Property Used for Public Park or Recreation
- 150-307-0080 · Guidelines for Exempt Port Property Subject to In Lieu…
- 150-307-0090 · Request For Computation of In Lieu Tax Payment
- 150-307-0100 · Strategic Investment Program
- 150-307-0120 · Review Required in Determining Exempt Status of Property…
- 150-307-0130 · Literary Institution Defined
- 150-307-0140 · Minimum Criteria Required in Determining Exempt Status…
- 150-307-0150 · Parsonage and Caretaker Residence Exemption Guidelines
- 150-307-0160 · Definition of Schools and Academies
- 150-307-0170 · Senior Center Property Exemption
- 150-307-0180 · Burial Grounds, Cemeteries, Crematories
- 150-307-0190 · Application Process for Property Tax Exemption
- 150-307-0200 · Property of Exempt Entities Leased to Other Exempt…
- 150-307-0210 · Property Tax Status of Alternative Energy Systems
- 150-307-0220 · Qualifications for Exemption of Indian Properties
- 150-307-0230 · Valuation of Summer Home Properties
- 150-307-0240 · Exception To Taxable Personal Property
- 150-307-0250 · Water Association Qualifications
- 150-307-0260 · Water Association Exemption Under ORS 307.210 Is…
- 150-307-0270 · Jurisdiction Over Assessment of Telephonic Companies
- 150-307-0280 · Qualifications for Exemption of Mutual or Cooperative…
- 150-307-0290 · Jurisdiction over Assessment of Non-public Telephonic…
- 150-307-0300 · Qualifications for Exemption for Privately Owned…
- 150-307-0320 · Definition of Elderly
- 150-307-0330 · Exemption Claim Procedures
- 150-307-0340 · Defining "Surviving Spouse” of a Veteran
- 150-307-0350 · Veteran’s Exemption for Surviving Spouse
- 150-307-0360 · Physician Certification of Disability for Exemption
- 150-307-0370 · Property to Which Veteran’s Exemption Applies
- 150-307-0380 · Transfer of Veteran’s Exemption to a Different Property…
- 150-307-0390 · Veterans Property Held in Trust
- 150-307-0400 · Oregon Active Military Service Member’s Exemption —…
- 150-307-0410 · Oregon Active Military Service Member’s Exemption…