Or. Admin. Code § 150-307-0140 - Minimum Criteria Required in Determining Exempt Status of Property for Religious Organizations

(1) The following criteria, as a minimum, will be used in determining the qualification for property tax exemption of property of a religious organization under 307.140 when an application is made as required in ORS 307.162, 307.112 or 307.166:

(a) The applicant must be a religious organization.

(A) If the religious organization is the owner or purchaser of the property, application is made under ORS 307.162.

(B) If the religious organization is leasing, subleasing, or in a lease-purchase agreement for the property from a taxable owner, application is made under ORS 307.112.

(C) If the religious organization is leasing or subleasing the property from another exempt organization, application is made under ORS 307.166.

(b) The applicant must be the entity in possession of the property.

(c) The property for which a religious organization claims an exemption must be reasonably necessary to accomplish the religious objectives of that organization.

(d) The actual use of the property must be consistent with the claimed necessity.

(2)

(a) Upon receipt of an initial-year application for exemption under ORS 307.140(4), the Department of Revenue will provide a copy of the application to the relevant county assessor and the county assessor will approve or deny the application.

(b) The date the initial application is received by the department will be the date filed for purposes of timely filing. (See OAR 150-305-0470.)

Notes

Or. Admin. Code § 150-307-0140

RD 10-1985, f. 12-26-85, cert. ef. 12-31-85; RD 6-1986, f. & cert. ef. 12-31-86; REV 17-2008, f. 12-26-08, cert. ef. 1-1-09; Renumbered from 150-307.140, REV 53-2016, f. 8-13-16, cert. ef. 9/1/2016; REV 22-2021, amend filed 12/16/2021, effective 1/1/2022

Publications: Publications referenced are available from the agency.

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 307.140