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).

• Application for Real and Personal Property Tax Exemption - Form OR-AP-RPPTE-L (PDF): For a 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 [Oregon Revised Statutes (ORS) 307.112]
• Application for Real and Personal Property Tax Exemption - Form OR-AP-RPPTE-EB (PDF): For property owned by an exempt body and leased or subleased to another exempt body [ORS 307.166]
• Application for Real and Personal Property Tax Exemption - Form OR-AP-RPPTE (PDF): For property owned by specific institutions and organizations [ORS 307.162]
• Application for Property Tax Exemption on Student Housing (PDF) [ORS 307.471]
• Application for Exemption of a Farm Labor Camp and/or Child Care Facility (PDF) [ORS 307.495]