OAR 150-307-0190
Application Process for Property Tax Exemption
# (1)
(1) The applicant must specify the applicable exemption statute when filing a claim for exemption.
# (2)
(2) It is not the county assessor or Department of Revenue's responsibility to determine under which statutory provision the applicant should apply.
# (3)
(3) The assessor shall determine property tax exemption eligibility based on the exemption statute specified by the applicant on the application.
# (4)
(4) The assessor shall return any application that is incomplete to the applicant for completion.
# (5)
(5) If the assessor returns an application for completion or clarification, the applicant must return the application to the assessor within 15 days of the date it was mailed to the applicant or by the filing deadline, whichever is later, for the assessor to accept the application as a timely filing.
# (6)
(6) Any application that is filed late must be accompanied by a late filing fee. If the applicant does not pay the late filing fee no exemption shall be allowed.
# (7)
(7) If the exemption is denied by the assessor, the late filing fee shall be refunded to the applicant.
Amendment history
Renumbered from 150-307.162(1), REV 53-2016, f. 8-13-16, cert. ef. 9-1-16
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…