Or. Admin. Code § 150-307-0150 - Parsonage and Caretaker Residence Exemption Guidelines

(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) 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) 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.

Notes

Or. Admin. Code § 150-307-0150

RD 8-1991, f. 12-30-91, cert. ef. 12-31-91; Renumbered from 150-307.140(4), REV 53-2016, f. 8-13-16, cert. ef. 9/1/2016; REV 24-2021, amend filed 12/16/2021, effective 1/1/2022

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 307.140 & 307.162