Or. Rev. Stat. § 307.519
Exemption limited to tax levy of governing body that adopts ORS 307.515 to 307.523; exception; additional provisions
Oregon · Oregon Revised Statutes Chapter 307 — Property Subject to Taxation; Exemptions · Status: effective
Cite this
- Citation
- Or. Rev. Stat. § 307.519, Exemption limited to tax levy of governing body that adopts ORS 307.515 to 307.523; exception; additional provisions, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2493559
- Permanent ID
ys:prov:2493559@1- SHA-256
bc12f3d9341d1ac32d69ee91c4854446b4743ba4e89169397e8631ce086aaa35
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
(1) Except as provided in subsection (2) of this section, the exemptions granted under ORS 307.515 to 307.523 apply only to the tax levy of a governing body that adopts the provisions of ORS 307.515 to 307.523. At the time of adoption, the governing body shall elect a definition of “low income” under ORS 307.515.
(2) The exemptions granted under ORS 307.515 to 307.523 apply to the tax levy of all taxing districts in which property certified for exemption is located if, upon request of a governing body that has adopted the provisions of ORS 307.515 to 307.523, the rates of taxation of such taxing districts whose governing boards agree to the policy of exemption under ORS 307.515 to 307.523, when combined with the rate of taxation of the governing body that adopts the provisions of ORS 307.515 to 307.523, equal 51 percent or more of the total combined rate of taxation on the property granted exemption.
(3) A governing body may adopt additional provisions relating to the exemption granted under ORS 307.515 to 307.523 that do not conflict with the provisions of ORS 307.515 to 307.523.