Or. Rev. Stat. § 310.622
Manufactured structures eligible as homesteads under tax laws of state
Oregon · Oregon Revised Statutes Chapter 310 — Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs · Status: effective
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- Or. Rev. Stat. § 310.622, Manufactured structures eligible as homesteads under tax laws of state, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2494343
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Full text
A manufactured structure assessed under the ad valorem tax laws of this state shall be eligible to be a homestead for the purposes of all tax laws of this state giving a right or privilege to a homestead. For those manufactured structures assessed as real property, the manufactured structure homestead includes land and improvements to the same extent that a homestead would be recognized if the manufactured structure were a conventional home.