Current through Register Vol. 61, No. 4, April 1, 2022
the facility to obtain the long term care facility exemption, the following
documentation must be filed with the county assessor's office:
(a) A copy of the certification of
qualification for exemption, for the tax year for which exemption is sought,
issued by Oregon Department of Human Services.
(b) A copy of the appropriate resolution or
ordinance from each taxing district adopting the provisions of ORS
Such an ordinance or resolution would read substantially equivalent to the
following: The provisions of ORS
are adopted for the purpose of allowing real and personal property or eligible
long term care facilities to be exempt from ad valorem property taxation within
this taxing district.
(2) To avoid the late filing penalty, the
certification of qualification for exemption accompanied by the resolution of
ordinance must be filed on or before April 1 preceding the tax year for which
the exemption is being claimed. After April 1 and on or before December 31 of
the tax year, the taxpayer may file a certification of qualification for
exemption accompanied by a copy of the resolution or ordinance. The filing must
be accompanied by a late fee of the greater of $200 or one-tenth of one percent
of the real market value of the property to which the certification of
qualification for exemption applies.
Admin. R. 150-307-0720
f. & cert. ef. 8-3-00; Renumbered from 150-307.811(2)(a),
54-2016, f. 8-13-16, cert. ef.
67-2017, amend filed 12/22/2017, effective
Statutory/Other Authority: ORS
Statutes/Other Implemented: ORS