Fillable Printable Application For Real And Personal Property Tax Exemption 087

Application For Real And Personal Property Tax Exemption 087

150-310-087 (Rev. 10-17)

Application for Real and Personal Property Tax Exemption

For lease, sublease, or lease-purchased property owned by a taxable owner and leased to an exempt public body, institution, or

organization, other than the state of Oregon or the U.S. Government , ORS 307.112 (as amended by 2017 OR Laws Ch. 554)

• The lessee, sublessee, or lease-purchaser of the property must le this form with the county assessor on or before April 1 for the ensuing tax year.

See page 2 of this form for late ling information.

• See ORS 307.112 (as amended by 2017 OR Laws Ch. 554).

• This form is available online on the Department of Revenue’s website at: www.oregon.gov/dor/forms.

Name of organization

Mailing address

City

ZIP code

Phone

( )

State

I am claiming a property tax exemption under the following Oregon Revised Statute (mark one box):

c307.090 Public body (other than state of Oregon or the U.S. government)c307.140 Religious organizations*

c 307.130 Literary, benevolent, charitable, scientic c307.145 Child care facilities, schools, student housing*

institutions, volunteer re departments* c307.147 Senior services centers*

c 307.136 Fraternal organizations* c307.580 Industry apprenticeship or training trust*

*You must attach current copies of your organization's Articles of Incorporation, By-Laws, and proof of your status as a non-profit

corporation.

For assessor’s use only

Date receivedAccount number

Approved Denied

By ____________________

Late ling fee

Exemption applies

to tax year 20 _______ – _______

Lease expiration date

Property description

Account number (as shown on owner's property tax statement)Name of property owner

Physical address (street address, city)

You must attach a list of all real and personal property you are claiming for exemption. Include detailed and complete descriptions of all

property claimed and costs.

Property use

To qualify for this exemption, the lessee, sublessee, or entity in possession of the property must be using the property for their exempt

purposes. Property not used for qualied purposes before July 1 is taxable.

Describe the purpose of this organization:

Describe how you will use the property, such as, church services, ofces, classrooms, student housing, etc.:

Does the property include a parking area?

c Yes c No

What is the fee for using the parking

area?

Is any portion of the property you lease used

by others?

Yes No

If yes, what is the square footage of the

area used by others:

_____________square feet

If yes, explain and identify the area that is used by others:

Lease or sublease

Your lease or sublease must be for a period of at least one year. A month-to-month tenancy or general rental agreement won't qualify for this exemption.

The tax savings resulting from the exemption must be clearly evident and documentary proof that the savings is being passed on to the lessee, sublessee,

or lease-purchaser must be submitted at the time of ling this application. A new application must be led by the due date if a new lease, sublease, or

lease-purchase agreement or extension or modication to the existing lease, sublease, or lease-purchase agreement is made.

Is property under:

Lease Sublease Lease-purchase Type of lease: Modied gross Net Triple-net

Beginning date: _______________ Expiration date: _______________ Square footage of area leased, subleased, or lease-purchased: ____________

You must attach a current signed copy of your lease, sublease, or lease-purchase agreement.

Late fee

If this form is led after April 1, a late ling fee must accompany the form. See page 2 of this form for late ling information.

A late fee is attached:

Yes No

Exemption requested for tax years:

___________________________

Declaration

I declare under the penalties for false swearing [ORS 305.990(4)] that I have examined this document (and attachments) and to the best of my

knowledge they are true, correct, and complete.

Must be signed by the president, proper ofﬁcer, head ofﬁcial, or authorized delegate of the organization.

Name (print or type)TitlePhoneSignatureDate

( )X / /

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150-310-087 (Rev. 10-17)

ORS 307.112 (as amended by 2017 OR Laws Ch. 554)

307.112. (1) Real or personal property of a taxable owner held un-

der lease, sublease or lease purchase agreement by an institution,

organization or public body, other than the State of Oregon, or a

public university listed in ORS 352.002, granted exemption or the

right to claim exemption for any of its property under ORS 307.090,

307.130, 307.136, 307.140, 307.145, 307.147 or 307.181 (3), is exempt

from taxation if:

(a) The property is used by the lessee or, if the lessee is not in pos-

session of the property, by the entity in possession of the property,

in the manner, if any, required by law for the exemption of property

owned, leased, subleased or being purchased by it; and

(b) It is expressly agreed under the terms of the lease, sublease or

lease-purchase agreement that any tax savings resulting from the

exemption granted under this section shall inure solely to the benet

of the institution, organization or public body.

(2) To obtain the exemption under this section, the lessee or, if the

lessee is not in possession of the property, the entity in possession

of the property, must le a claim for exemption with the county as-

sessor, veried by the oath or afrmation of the president or other

proper ofcer of the institution or organization, or head ofcial of

the public body or legally authorized delegate, showing:

(a) A complete description of the property for which exemption

is claimed.

(b) If applicable, all facts relating to the use of the property by the

lessee or, if the lessee is not in possession of the property, by the

entity in possession of the property.

covering the property for which exemption is claimed.

(d) Any other information required by the claim form.

(3) If the assessor is not satised that the tax savings resulting from

the exemption granted under this section will inure solely to the

benet of the institution, organization or public body, before the

exemption may be granted the lessor must provide documentary

proof, as specied by rule of the Department of Revenue, that

resulting from the exemption will inure solely to the benet of the

institution, organization or public body.

(4)(a) The claim must be led on or before April 1 preceding the tax

year for which the exemption is claimed, except:

(A) If the lease, sublease or lease-purchase agreement is entered

into after March 1 but not later than June 30, the claim must be led

within 30 days after the date the lease, sublease or leasepurchase

agreement is entered into if exemption is claimed for that year; or

(B) If a late ling fee is paid in the manner provided in ORS 307.162

(2), the claim may be led within the time specied in ORS 307.162 (2).

(b) The exemption rst applies for the tax year beginning July 1 of

the year for which the claim is led.

(5)(a) An exemption granted under this section continues as long as

the use of the property remains unchanged and during the period

of the lease, sublease or lease purchase agreement.

(b) If the use changes, a new claim must be led as provided in

this section.

of the property from the tax exempt entity described in subsec-

tion (1) of this section to another tax exempt entity, the entity in

possession of the property must le a new claim for exemption as

provided in this section.

(d) If the lease, sublease or lease-purchase agreement expires before

July 1 of any year, the exemption terminates as of January 1 of the

same calendar year.

Late ling information:

ORS 307.162 provides for late ling as follows:

1. If you are ling before December 31 for the current tax year, the

late ling fee is $200.00 or one-tenth of one percent of the real

market value of the property, whichever is greater.

2. If you are ling before April 1 of the current tax year, for the

current tax year only, and you are a rst-time ler, have good

and sufcient cause for ling late, or are a government entity

described in ORS 307.090, the late ling fee is $200.00.

3. If you are ling for the current tax year and up to ve prior tax

years and you are a rst-time ler, have good and sufcient

cause for ling late, or are a government entity described in

ORS 307.090, and are either ling within 60 days of the mail-

ing date of a notice of additional tax or are ling at any time

if no notice was mailed, then the late ling fee is the greater of

$200.00 or one-tenth of one percent of the real market value as

of the most recent assessment date, multiplied by the number

of prior years claimed.