Exempt Organizations

Oregon laws provide a property tax exemption for property owned, being purchased, or leased by certain qualifying organizations. The most common qualifying entities are:

  • Religious
  • Fraternal
  • Literary
  • Benevolent or Charitable Organizations
  • Scientific Institutions
  • Schools

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