Current through Register Vol. 61, No. 4, April 1, 2022
The following criteria, as a minimum, is specific to senior
center property only.
(1) To qualify
for an exemption, the primary use of a property must be providing senior
services and activities, rather than a by-product of another group or activity.
(2) Property used primarily for
providing services and activities for senior persons may qualify for exemption.
(3) "Primary use" means 51 percent
or more of the time the property is actually used.
(4) Eligible activities may include but are
not limited to food service programs, exercise and health screening, estate
planning seminars, arts and crafts workshops, dances or celebrations.
(5) Only the portion of a property
that is reasonably necessary and actually used is eligible for exemption.
Actual use must be consistent with the qualifying activities.
(6) An exemption shall not be denied due to
incidental fund raising.
fund raising activities such as baked goods sales, salmon bakes, benefit
breakfasts, and raffles or games of chance, may occur so long as those
activities comprise 49 percent or less of the total activity time. The assessor
shall deny any claim for exemption if a record of the activities is not
provided upon request.
Activities which do not qualify include but are not limited to the following:
(a) A retail store, thrift store or gift shop
whether stocked with consignment items, or donated goods does not qualify.
(b) Living quarters do not
property may be in part taxable and exempt. A partial exemption may be granted
when a specific portion of a property is used in a manner that does not
Admin. R. 150-307-0170
RD 6-1993, f.
12-30-93, cert. ef. 12-31-93; RD 6-1994, f. 12-15-94, cert. ef. 12-31-94,
Renumbered from 150-307.130-(C); Renumbered from 150-307.147,
53-2016, f. 8-13-16, cert. ef.
Stat. Auth.: ORS
Stats. Implemented: ORS