Washington County
Oregon
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Nonprofit Organizations

Overview of property tax exemptions and special assessments.

Oregon laws provide property tax exemptions for property owned or leased by qualifying organizations.

Eligibility

The most common types of qualifying nonprofit organizations are:

  • Religious
  • Fraternal
  • Literary
  • Charitable
  • Scientific
  • Schools/ Certain Child Care Facilities

There are specific eligibility requirements for each type of organization. For more information, see the Department of Revenue publication Property Tax Exemptions for Specified Organizations.

Deadlines

Property tax exemption is not automatic. In most circumstances an application must be filed with the Assessor between January 1st and April 1st for the tax year beginning July 1st.

For property acquired after March 1st and before July 1st, an application must be filed within 30 days of acquisition.

Each exemption statute is unique. Please review the specific statutes for filing deadlines and requirements.

Applications

Property owned by specific institutions and organizations

Property owned by an exempt body and leased to another exempt body

Property owned or leased by a taxable owner and leased to an exempt body (other than the State of Oregon or the U.S. Government).

Property owned and operated by an exempt body used as Agricultural Workforce Housing, Farm Labor Camp and/or Child Care Facility.

Multi-Unit Rental Housing Special Assessment

Disqualifying events

If any of the following events occurs, a new application must be filed or the exemption will be terminated:

  • Change in ownership
  • Change in occupancy
  • Change in use
  • Modification to the lease (including an increase or decrease of square footage)
  • An addition or modification to the property

Department of Assessment & Taxation
155 N. First Ave, Suite 200
Hillsboro, OR 97124

Phone: 503-846-8826
FAX: 503-846-3908
Email: [email protected]