150-311-0100
Applying Offsets to Ad Valorem Tax Levies

Offsets due to a district shall be deducted from the total of all ad valorem levies within each category certified by the district on the basis of the ratio that each category of levy bears to the total amount of all levies of the district.

Example: A county levies for general government, school operations (county school fund), and exempt debt service. This illustrates allocation of an offset of taxes paid under ORS 311.160 (1⁄4 of 1% offset).

Offset allocation formula: [Formula not included. See ED. NOTE.]

[ED. NOTE: To view attachments referenced in rule text, click here to view rule.]

Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 311.105
History:
REV 15-2017, f. & cert. ef. 6-15-17
Renumbered from 150-311.105(1)(b), REV 28-2016, f. 8-12-16, cert. ef. 9-1-16
RD 8-1991, f. 12-30-91, cert. ef. 12-31-91

150-311-0110
Form of Roll Changes and Notations

(1) The following procedures may be used to implement the alternate method for making roll notations and changes.

(2) Where the law speaks to corrections, additions, changes to or notations on the roll, whether made by written, electronic or other means, the county may enter these roll changes by using alpha-numeric identifiers that are supported by a voucher for each roll entry. The alpha-numeric identifier shall reference the supporting voucher.

(3) The voucher shall be numbered, dated, state what roll change is to be made, provide sufficient evidence indicating the propriety of or the law substantiating the roll change, and identify the tax account or accounts affected. The voucher shall be approved by the officer in charge of the roll or an authorized deputy.

Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 311.150
History:
Renumbered from 150-311.150, REV 28-2016, f. 8-12-16, cert. ef. 9-1-16
RD 9-1984, f. 12-5-84, cert. ef. 12-31-84

150-311-0140
What Is a Clerical Error

(1) Clerical errors are those procedural or recording errors which do not require the use of judgment or subjective decision making for their correction. A clerical error is an arithmetic or copying error or an omission on the roll or misstatement of property value that is apparent from assessor office records without speculation or conjecture, assumption or presumption, and that is correctable without the use of appraisal judgment or the necessity to view the property.

(2) Clerical errors are those which, had they been discovered by the assessor prior to the certification of the assessment and tax roll of the year of assessment, would have been corrected as a matter of course.

(3) An error is a clerical error or omission on the roll if all the facts necessary to correct the error or omission on the roll are contained in the records and could be readily determined by an impartial person examining these records.

(a) Records include, but are not limited to, field notes, the assessment roll, tax cards, deeds, vouchers and appraisal cards and jackets, which are regularly maintained by the assessor’s office and used to determine value.

Example 1: “A” owns a parcel of land with a house on it. “A” divides the land and sells part to “B,” but retains that part of the land with the house. The assessor places the value of the house on “B’s” land. The value of the house was placed upon the wrong tax lot. It was not, in the words of 311.207 “from any cause been omitted, in whole or in part, from assessment and taxation on the current assessment and tax rolls …” It’s on the roll but on the wrong account. Thus, the property was never actually omitted from the roll but clerically placed on the wrong parcel of land.

This comes within the definition of clerical error because it can be corrected solely from the records of the assessor as these records reflect the correct situation which, if discovered by the assessor before certification of the assessment and tax roll, would have been corrected as a matter or course and is correctable without the use of appraisal judgment or the necessity to view the property.

Example 2: A tract of land was zoned agricultural prior to April. Late in April of the same year, this property was rezoned to residential, appraised, and billed accordingly. In July of the same year, the Planning Commission again caused the property to be rezoned to agricultural. When it was reappraised in a later year, the appraiser overlooked the rezoning and appraised the tract on the basis of a residential zone, thus giving it a higher valuation.

Evidence shows that at the last appraisal the appraisal jacket of the taxpayer’s property had the residential zone still on the outside but that there was a note inside of the appraisal jacket indicating the agricultural zoning. Had the appraiser looked inside of the jacket, the appraiser would have seen the latest rezoning note and would not have relied on the residential zone on the outside of the jacket.

This comes within the definition of clerical error because it can be corrected solely from the records of the assessor as these records reflect the correct situation which, if discovered before certification of the assessment and tax roll, would have been corrected as a matter of course. The correction can be made without the use of appraisal judgment or the necessity to view the property because the correct value (i.e., value based on an agricultural zone) appears in the records of the assessor.

Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 311.205
History:
Renumbered from 150-311.205(1)(a), REV 28-2016, f. 8-12-16, cert. ef. 9-1-16
RD 8-1991, f. 12-30-91, cert. ef. 12-31-91
RD 11-1990, f. 12-20-90, cert. ef. 12-31-90

150-311-0150
Error Corrections and Valuation Judgment Under ORS 311.205

(1) Except as provided in ORS 311.205(1)(b), and section (3) of this rule, the officer may not correct an error or omission on the roll of value of land; improvement; personal or other property; or of any part, parcel or portion of land, improvement, personal or other property, if the correction requires that the officer exercise judgment to determine the value, formulate an opinion as to value, or inquire into the state of mind of the appraiser. Mistakes of this nature may be:

(a) Thinking that a house has a basement when it does not;

(b) Making a mathematical error when computing the square footage, the acreage, or some other factor; or

(c) Errors made in calculating a real market value. For example, in appraising bare land, the appraiser may simply multiply the number of acres by the per acre value for that class of land. The appraiser may also then make adjustments to that result for size, shape, configuration, or other factors which affect the value of bare land. If the appraiser makes a mistake in any of these computations or assumptions of fact, these are mistakes that have entered into the appraiser's determination of judgment and are not subject to correction.

Example 1: Taxpayer owned some 33.07 acres of land. The assessor mistakenly carried the property on the roll as 37.63 acres. The assessor arrived at a value per acre for each classification and then multiplied the per acre value times the number of acres in the tract. Although the assessor used unit values in arriving at a total assessment, the assessor may also have made some adjustments in the final figure for special features or qualities peculiar to the property. The figures may be wrong but the assessor's judgment of the parcel's value may be right. Because it is the total assessment that is subject to question, and because more elements than simply the matter of acreage can be used to arrive at a total assessment, this is a case of value judgment and is not correctable.

Example 2: A taxpayer sold two acres of his 8.33 acre parcel. Upon notice of that sale, the assessor's office started the administrative process of setting up a new account and revising the value of the old account. The new account cards for the two-acre parcel were set up and the value put on the roll. However, in the administrative process, no change in the acreage and value was made on the old appraisal envelopes and cards for the remaining 6.33 acres. Consequently, the remaining 6.33 acres were placed upon the roll at the same values used prior to the sale. There are two errors to consider here. One is the fact that the assessor placed the original 8.33 acreage on the roll at the same value used prior to the sale. This is an error in valuation judgment, not a clerical error. Although this may appear to be a mathematical error due to the failure of one of the clerks, it could just as well be the assessor mistaken in fact and judgment. The situation is similar to that of an assessor mistaken as to the number of acres or the number of square feet in a given property. The figures may be wrong but the assessor's judgment of the parcel’s value may be right. Simply "subtracting" the prorated value of the two-acre parcel from the value of the 8.33 acre parcel does not necessarily result in the real market value for the 6.33 acre parcel. The appraiser must also look to the highest and best use, lay of the land, and other considerations that would affect value. In these circumstances, the statutory scheme requires that the taxpayer be sufficiently cognizant of his property values to object and appeal if necessary. Since both the appraisal cards and the assessment roll were not changed, it must be presumed that the assessor intended those values to be used, subject to appeal. The second error is the failure of the assessor to reduce the acreage on the original parcel from 8.33 to 6.33 acres. This is a clerical error because the correct facts are evident from the assessor records and there is no speculation or conjecture as to value.

Example 3: A parcel of land has been carried on the roll for several years as five acres. The parcel sells and the buyer requires a survey. The surveyor arrives at a measurement of 4.72 acres. This is an error in valuation judgment and is not correctable under ORS 311.205(1)(a) as a clerical error or under 311.205(1)(c) as an error or omission on the roll of any kind. Because it is the total assessment that is subject to question, and because more elements than simply the matter of acreage can be used to arrive at a total assessment, this is a case of value judgment and is not correctable. The assessor may correct the acreage on the next assessment and tax roll and reappraise the parcel for value, if necessary.

(2) If it is unclear whether an error or an omission on the roll is a clerical error or an error in valuation judgment, the error or omission on the roll shall be considered an error or omission in valuation judgment. For example, an error in acreage or square footage in the appraiser field notes or a failure to value or list a component upon physical reappraisal may not be corrected because the error may not necessarily have resulted in an error of real market value as finally determined and carried to the assessment and tax roll.

(3) As provided in ORS 311.205(1)(b), the officer in charge of the roll may correct an error in valuation judgment when a timely appeal has been filed in the Magistrate Division or Regular Division of the Oregon Tax Court alleging that the value on the roll is incorrect, if the correction results in a reduction of the tax owed on the account. The officer may not correct an error in valuation judgment under 311.205(1)(b) in response to an untimely appeal or an appeal that is otherwise not within the jurisdiction of the tax court.

Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 311.205
History:
Renumbered from 150-311.205(1)(b)-(A), REV 28-2016, f. 8-12-16, cert. ef. 9-1-16
REV 7-2008, f. 8-29-08, cert. ef. 8-31-08
Renumbered from 150-311.205(1)(b), REV 6-2003, f. & cert. ef. 12-31-03
RD 8-1991, f. 12-30-91, cert. ef. 12-31-91
RD 11-1990, f. 12-20-90, cert. ef. 12-31-90

150-311-0160
Roll Correction for Nonexistent Property

Property or improvements, which did not exist, but were included on the assessment roll at the time of the last appraisal shall be corrected, when discovered, under ORS 311.205(1)(b) and 311.206.

Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 311.205
History:
Renumbered from 150-311.205(1)(b)-(B), REV 28-2016, f. 8-12-16, cert. ef. 9-1-16
Renumbered from 150-311.205(1)(c)-(A), REV 6-2003, f. & cert. ef. 12-31-03
Renumbered from 150-311.205(1)(c), RD 11-1990, f. 12-20-90, cert. ef. 12-31-90
RD 9-1989, f. 12-18-89, cert. ef. 12-31-89

150-311-0170
What is an “Error or Omission on the Roll of Any Kind”

(1) The officer may correct an error or omission on the roll of any kind if the correction does not require the exercise of valuation judgment. “Valuation judgment” includes but is not limited to selection of appraisal methodology or the estimation of functional and economic obsolescence adjustments. Errors or omissions that may be corrected under this subsection include, but are not limited to:

(a) The elimination of an assessment to one taxpayer of property belonging to another on the assessment date.

Example 1: If a deed of a sale is never recorded, the assessor records would not reflect the new ownership. Because the records do not reflect the correct information, it is not correctable as a clerical error but is correctable as an error or omission on the roll of any kind.

(b) The assessment of property more than once for the same year or assessment of nonexistent property.

(c) The placement of property on the assessment and tax roll of the wrong county or assessment on behalf of the wrong jurisdiction.

Example 2: A utility company reported certain wire and pipe mileage as being in one code area when it was in fact located in another area.

(d) The elimination or partial elimination of an assessment of property that is entitled to exemption from taxation or special assessment or entitled to partial exemption from taxation.

(e) The elimination or partial elimination of an assessment of personal property resulting from an error made by the taxpayer on a personal property return if the personal property is entitled to exemption or is otherwise not taxable.

(f) The correction of a value changed on appeal.

(g) The application of an incorrect trending or indexing factor.

Example 3: The trending factor developed for the property class in the area is 115. Through a transposition, a factor of 151 is incorrectly applied. This is a correctable error.

(h) The use of the wrong property classification.

Example 4: The property is an improved single family residential property that is classified 1-0-1. The property was incorrectly classed as a 2-0-1 and therefore received the wrong trend factor. Both the property classification and the trend factor may be corrected.

Example 5: The assessor has assessed farm property at market value on the belief that the zoning was not Exclusive Farm Use. Later the assessor discovers the land was in an Exclusive Farm Use Zone and should have been assessed at its farm use value. Because the records of the assessor failed to reflect the proper status of the property , this is not correctable as a clerical error. Because a correction can be made without the use of appraisal judgment, this is not a case of valuation judgment under ORS 311.205(1)(b) and is correctable as an error or omission on the roll of another kind.

(i) The correction of an error or omission in the computation or application of the tax rate.

Example 6: A tax rate error is correctable. A water district shares boundaries with a city. The city annexes property from the water district. The boundary change information was not filed timely with the assessor and the Department of Revenue and should not have been considered in the calculation of the taxes. The county should make the correction to the tax calculation and refund or assess the properties in the districts as appropriate so they have been assessed the correct amount of tax

(j) The correction of an error or omission on the roll that arises from inaccurate reporting of assets, or of facts about assets by a taxpayer on a return filed under ORS 308.290.

Example 7: A taxpayer reports a machinery asset on both its real and personal property accounts. The cost is double-reported for valuation purposes.

Example 8: A taxpayer reports assets transferred to the site at their net book value rather than original cost. The cost is inaccurately reported for valuation purposes.

This error or omission may be corrected only if the incorrect calculation of value was a result of a simple mathematical extension and does not require a new valuation judgment.

(A) The error or omission may be corrected if the taxpayer subsequently provides accurate asset information, and if no additional or different valuation judgment is required to make the correction.

(B) When a correction of inaccurate reporting of assets or of facts about assets by a taxpayer results in a reduction of tax and a refund under ORS 311.806, no interest is paid under 311.812.

Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 311.205
History:
Renumbered from 150-311.205(1)(b)-(C), REV 28-2016, f. 8-12-16, cert. ef. 9-1-16
Renumbered from 150.311.205(1)(c)-(B), REV 6-2003, f. & cert. ef. 12-31-03
RD 6-1994, f. 12-15-94, cert. ef. 12-30-94
RD 11-1990, f. 12-20-90, cert. ef. 12-31-90

150-311-0180
Corrections to County Assessment and Tax Rolls Made Under ORS 311.206

When a county makes a change to the roll under ORS 311.205(1)(c) in response to direction from the Department of Revenue the change must be considered as being done by order of the department for purposes of 311.206. No additional notices to the taxpayer are required.

Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 311.205
History:
Renumbered from 150-311.205(3), REV 28-2016, f. 8-12-16, cert. ef. 9-1-16
REV 8-2000, f. & cert. ef. 8-3-00

150-311-0190
Taxes Added to the Tax Roll as a Result of Error Correction; Including a Special Rule for Computing Interest

(1) When taxes other than levies under ORS 310.065 are added to the tax roll under 311.205, or the taxes already on the tax roll are increased under 311.205, the limitation(s) imposed by section 11b, Article XI of the Oregon Constitution must be determined for the year(s) to which the tax will be added for each installment as follows:

(a) If there is no change in value and the amount originally billed equals or exceeds the calculated limitation, new billing is not required.

(b) If the value is increased and the amount originally billed is less than the new calculated limitation, a new billing is required reflecting the correction.

(c) The additional taxes due shall be calculated based on the total taxes as corrected for the year being corrected and shall be the net amount due after the limitation is imposed.

(2) All payments received apply to the combined tax.

(3) For the purpose of determining the extent each installment has been paid, the additional or increased tax shall be added to the tax, if any, already extended to the same account.

Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 311.206
History:
REV 13-2022, amend filed 06/24/2022, effective 07/01/2022
Renumbered from 150-311.206-(A), REV 28-2016, f. 8-12-16, cert. ef. 9-1-16
Renumbered from 150-311.206, REV 11-2000, f. 12-29-00, cert. ef. 12-31-00
RD 8-1991, f. 12-30-91, cert. ef. 12-31-91
RD 9-1983, f. 12-20-83, cert. ef. 12-31-83
12-31-77
12-19-75

150-311-0200
Definition of “Distribute in the Same Manner as Other ad Valorem Property Taxes Imposed on the Property” for Error Corrections

“Distributed in the same manner as other ad valorem property taxes imposed on the property” means to be deposited into the unsegregated tax collections account under ORS 311.385 for the year of billing. The amount of additional ad valorem taxes or penalties attributable to each district must be determined based on the percentage that the total ad valorem property billing tax rate of the district bears to the total billing tax rates for the code area in the year in which the additional taxes are billed. Any non ad valorem taxes, including penalties, must be attributed to the district for which the tax was imposed. In preparing the percentage distribution schedule under 311.390 the tax collector must include any additional taxes resulting from an error correction under 311.205 in the calculation.

Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 311.206
History:
Renumbered from 150-311.206-(B), REV 28-2016, f. 8-12-16, cert. ef. 9-1-16
REV 11-2000, f. 12-29-00, cert. ef. 12-31-00

150-311-0210
Property Subject to Assessment as Omitted Property

(1) Omitted property includes any real or personal property, or part thereof, that has been omitted from the certified assessment and tax roll for any reason. Omitted property may include, but is not limited to, a separate freestanding structure or improvement, an addition that increases the square footage of a structure or improvement, a remodel which increases a structure's real market value, or real or personal property machinery and equipment.

(2) Property may be added to the roll under ORS 311.216 if:

(a) Omitted due to the assessor's lack of knowledge of its existence,

(b) Improvements are added to or made a part of a property after that property has been physically appraised, and are later discovered by the assessor,

(c) Improvements have been included in error on another account,

(d) Omitted from a return filed pursuant to ORS 308.290, including understatement of costs for new property or improvements to property, or

(e) Omitted for any other reason.

(3) Improvements which are in existence and are an integral part of property which is physically appraised may not later be revalued and added as omitted property under ORS 311.216. Undervaluation of a property due to the assessor’s failure to consider a portion of the property is not omitted property correctable under 311.216.

(4) When omitted property is discovered and its contribution to an account’s value is added under ORS 311.216, the value of the previously existing portion of the account cannot be adjusted.

Example 1: Two years after a reappraisal, a homesite is developed, and a new single family residence is constructed. The new construction and the site development are discovered on the next physical appraisal. The assessor adds the value of the single family residence and the site development as omitted property under ORS 311.216.

Example 2: “A” owns a parcel of land with a cabin on it. “A” divides the parcel and sells part to “B”, but retains the part with the cabin. The assessor incorrectly places the value of the cabin on “B’s” account. When the error is discovered, “B’s” value can be corrected under ORS 311.205, and “A’s” account must be corrected under ORS 311.216 as omitted property.

Example 3: During a physical appraisal the assessor adds no value contribution for a reinforced concrete floor, and a manger with steel stanchions in a loft barn. The assessor later realizes that the loft barn is undervalued. The reinforced concrete floor and manger with steel stanchions may not be added as omitted property under ORS 311.

Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 311.216
History:
Renumbered from 150-311.216, REV 28-2016, f. 8-12-16, cert. ef. 9-1-16
REV 4-2011, f. 12-30-11, cert. ef. 1-1-12
REV 8-1998, f. 11-13-98, cert. ef. 12-31-98, Renumbered from 150-311.207
RD 6-1994, f. 12-15-94, cert. ef. 12-30-94
RD 8-1991, f. 12-30-91, cert. ef. 12-31-91
RD 6-1986, f. & cert. ef. 12-31-86

150-311-0220
Date Roll Corrected

For purposes of ORS 311.223(4) and 311.229 the "roll is corrected" on the date the assessor sends the notice to the taxpayer's last known address by first class mail as required in 311.223(2).

Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 311.223
History:
Renumbered from 150-311.223(4), REV 28-2016, f. 8-12-16, cert. ef. 9-1-16
REV 9-2013, f. 12-26-13, cert. ef. 1-1-14
REV 3-2001, f. 7-31-01, cert. ef. 8-1-01

150-311-0230
Definitions

(1) “Distributed in the same manner as other ad valorem property taxes imposed on the property” means to be deposited into the unsegregated tax collections account under ORS 311.385 for the year of billing. The amount of additional ad valorem taxes or penalties attributable to each district must be determined based on the percentage that the total ad valorem property billing tax rate of the district bears to the total billing tax rates for the code area in the year in which the additional taxes are billed. Any non ad valorem taxes, including penalties, must be attributed to the district for which the tax was imposed. In preparing the percentage distribution schedule under 311.390 the tax collector must include any additional taxes resulting from adding omitted property in the calculation.

(2) “Prior to completion of the next general property tax roll” for the purposes of accepting prepayments pursuant to ORS 311.370 means prior to the date on which the roll is next delivered by the assessor to the tax collector as provided in 311.115.

Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 311.229
History:
Renumbered from 150-311.229, REV 28-2016, f. 8-12-16, cert. ef. 9-1-16
REV 2-2002, f. 6-26-02, cert. ef. 6-30-02
REV 11-2000, f. 12-29-00, cert. ef. 12-31-00
Repealed by REV 8-2000, f. f. & cert. ef. 8-3-00
12-31-77; RD 9-1983, f. 12-20-83, cert. ef. 12-31-83; REV 8-1998, f. 11-13-98, cert. ef. 12-31-98, Renumbered from 150-311.213;

150-311-0240
Procedure to Correct MAV When Square Footage Error Exists

(1) For purposes of this rule, "Current RMV", as used in subsection (4)(b), is defined as the RMV for the tax year of the petition. For example, a petition submitted in August 2016 will use the roll values for the 2016-2017 tax year to calculate the adjustment.

(2) To correct the maximum assessed value (MAV) of a property for an error in square footage, the assessor must receive a petition from either the current owner of the property or other person obligated to pay taxes imposed on the property. The petition must be filed with the county assessor on or before December 31 of the current tax year on a form prescribed by the department.

(3) The correction to MAV by the assessor must be in proportion to the correction to RMV due to the error in square footage.

(4) The proportion of error and resulting MAV are calculated as follows by the assessor:

(a) For properties described by a single component (for example, land only), use the following procedure to adjust MAV.

Example A: An example is incorporated into the steps with the following assumptions:

The assessor's records show that a parcel has 435,600 sq. ft. (10 acres), when, in fact, it only has 392,040 sq. ft. (9 acres).

The existing RMV is $80,000.

The corrected RMV is $75,000.

The existing MAV is $50,000.

Step 1: Divide the correct RMV by the RMV as currently shown in the assessment records to determine the proportional RMV correction.

Outcome: $75,000 / $80,000 = 0.9375.

Step 2: Multiply the proportional RMV correction (Step 1) by the existing MAV for the property to determine the corrected MAV for the property.

Outcome: 0.9375 X $50,000 = $46,875, which is the corrected MAV for the property.

(b) For properties described by multiple components (for example, land and buildings, or more than one building or structure, or buildings and machinery), use either of the mathematically equivalent procedures in the short method or the long method in example B to adjust MAV.

Example B: An example is incorporated into the steps with the following assumptions:

A property consists of a 3-acre land parcel and two buildings.

Building 1 was incorrectly valued as having 2,000 square feet, when in fact it has only 1,500 square feet.

Current Real Market Value (RMV) of the building with the error is $80,000.

Corrected RMV of the building with the error is $50,000.

The square footage on the land and other building is correct.

The property's total RMV is $400,000.

The property's total MAV is $300,000.

Short method: Step 1: Divide the correct total RMV by the total RMV as currently shown in the assessment records to determine the proportional RMV correction.

Outcome: $370,000 / $400,000 = 0.925

Step 2: Multiply the proportional RMV correction (Step 1) by the existing MAV for the property to determine the corrected MAV for the property.

Outcome of short method: 0.925 X $300,000 = $277,500, which is the corrected MAV for the property.

Long method: Step 1: Determine which component has the square footage error.

Building 1 is the component with the error in square footage.

Step 2: Determine the portion of the property's total RMV that is contributed by the component with the square footage error.

Building 1 RMV is given as $80,000.

Step 3: Calculate the ratio of the RMV of the component with the error to the RMV of the entire property.

Outcome: Building 1 RMV ($80,000) divided by Total RMV ($400,000) = 0.20.

Step 4: Multiply the property's total MAV by the ratio obtained from Step 3 to determine the MAV attributable to the component with the error in square footage.

Outcome: $300,000 x .20 = $60,000.

Step 5: Subtract the MAV attributable to the component with the error in square footage (Step 4) from the property's total MAV to determine the base MAV.

Outcome: $300,000 - $60,000 = $240,000.

Step 6: Divide the correct RMV of the component by the RMV of the component as currently shown in the assessment records to determine the proportional RMV correction ratio.

Outcome: $50,000 / $80,000 = 0.625.

Step 7: Multiply the proportional square footage error ratio (Step 6) by the MAV attributable to the component with the square footage error (Step 4) to determine the corrected MAV attributable to the component.

Outcome: 0.625 x $60,000 = $37,500, which is the corrected MAV attributable to the component.

Step 8: Add the corrected MAV attributable to the component (Step 7) to the base MAV (Step 5) to determine the corrected MAV for the entire property.

Outcome of long method: $37,500 + $240,000 = $277,500, which is the corrected MAV for the property.

(5) For a building that is valued by summing the individual value contributions from distinct portions of that building, the particular building portion affected by the square footage error may be considered as a separate component such as in example B above when making the correction to MAV. Examples of this type of building include but are not limited to a warehouse with attached offices or a house with an attached garage.

(6) Notwithstanding that a property's MAV has been corrected due to a square footage error, the corrected MAV remains subject to adjustments required by ORS 308.146 to 308.166.

(7) Roll corrections pursuant to ORS 311.234 are to be made using the procedures in 311.205.

Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 311.234
History:
REV 32-2018, amend filed 12/31/2018, effective 01/01/2019
Renumbered from 150-311.234, REV 28-2016, f. 8-12-16, cert. ef. 9-1-16
REV 4-2015, f. 12-23-15, cert. ef. 1-1-16
REV 2-2002, f. 6-26-02, cert. ef. 6-30-02

150-311-0250
Contents of Property Tax Statements

The tax statement shall contain:

(1) The name of the county;

(2) The fiscal year being billed;

(3) The property type;

(4) The account number;

(5) For real property, an identifier which meets one of the requirements of ORS 308.240(1);

(6) For real property:

(a) The real market value of land, the real market value of improvements, and the total real market value of the account for the prior year and for the current year; or

(b) If the property is subject to special assessment, the specially assessed value of the account for the prior year and for the current year.

(7) For real property the total assessed value of the account for the prior year and for the current year;

(8) For personal property, the total real market value and the total assessed value for the current year;

(9) If the property is subject to additional taxes or a penalty upon disqualification from special assessment or exemption, notice to that effect;

(10) The amount of delinquent taxes including interest to the due date of the tax statement;

(11) The name of each entity and the total amount of taxes expressed in dollars and cents imposed on the property by the entity for general governmental purposes, for education purposes and for purposes not subject to the limits of section 11b, Article XI of the Oregon Constitution;

(12) The amount of late filing penalties;

(13) The total amount of current taxes and other charges due on the described property by category;

(14) The net amount of taxes for full payment, two thirds payment or one third payment by the due date;

(15) The place where payments of taxes are to be made;

(16) A warning that foreclosure proceedings will be commenced against real property accounts with an unpaid balance for specified tax years; and

(17) A notice that value may be appealed.

Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 311.250
History:
Renumbered from 150-311.250, REV 28-2016, f. 8-12-16, cert. ef. 9-1-16
REV 8-1998, f. 11-13-98, cert. ef. 12-31-98

150-311-0260
Prepayment of Property Taxes

Unless authorized by law, no prepayments of property taxes which have not been certified by a taxing district, shall be collected or accepted.

Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 311.250
History:
Renumbered from 150-311.250(4), REV 28-2016, f. 8-12-16, cert. ef. 9-1-16
REV 8-1998, f. 11-13-98, cert. ef. 12-31-98, Renumbered from 150-311.250(5)
RD 9-1989, f. 12-18-89, cert. ef. 12-31-89

150-311-0350
Written Direction Required for Payment Application from Agents Who Pay Taxes on Behalf of Taxpayer

An agent who pays taxes on behalf of any taxpayer may provide written instructions with any payment as to how the payment is to be applied. An agent includes but is not limited to a mortgagee, beneficiary under a deed of trust, or vendor under a land sale contract. If no written directions accompany the payment the tax collector shall apply the payment as specified in ORS 311.356.

Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 311.356
History:
Renumbered from 150-311.356(3)(c), REV 28-2016, f. 8-12-16, cert. ef. 9-1-16
RD 11-1990, f. 12-20-90, cert. ef. 12-31-90

150-311-0360
Monthly Tax Distributions to Districts

(1) The tax collector shall make a monthly statement of property tax moneys collected during those periods requiring quarterly statements if:

(a) The unsegregated tax collections account balance is more than $10,000 for any tax year; or

(b) A taxing district requests monthly distributions of taxes.

(2) Distribution shall be made to all governmental units by preparing the statement described in subsection (1) of this rule. The appropriate percentage distribution schedule shall be used for each tax year for which tax moneys are being distributed.

Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 311.395
History:
Renumbered from 150-311.395(1)(d), REV 28-2016, f. 8-12-16, cert. ef. 9-1-16
RD 8-1992, f. 12-29-92, cert. ef. 12-31-92

150-311-0500
Discount on Taxes as a Result of Addition of Current Year Value under ORS 311.208

(1) When value is added to the roll under ORS 311.208 any additional taxes due are eligible for the discount allowed under 311.507 if paid on or before the 15th of the month next following the month billed.

(2) Discount must be allowed on the payment of taxes resulting from additional value added to the current assessment and tax roll if the payment is sufficient to pay all outstanding taxes on the account plus the tax resulting from the additional value.

(a) A 3 percent discount is allowed on the entire additional property tax amount if it is paid on or before the 15th of the month following the month of the correction.

(b) A 2 percent discount is allowed on two-thirds of the additional property tax amount if it is paid on or before the 15th of the month following the month of the correction. The remaining one-third amount is due on or before the May trimester due date; otherwise interest will accrue on the balance due as specified in ORS 311.208.

Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 311.507
History:
Renumbered from 150-311.507(1)(d), REV 28-2016, f. 8-12-16, cert. ef. 9-1-16
Renumbered from 150-311.507, REV 7-2005, f. 12-30-05, cert. ef. 1-1-06
RD 6-1994, f. 12-15-94, cert. ef. 12-30-94

150-311-0520
Date Property Becomes Exempt when Foreclosed by City for Delinquent Assessment Liens

For purposes of determining the tax exemption of the property under ORS 307.090 and the exemption of interest and penalty under ORS 311.520, a city acquires title to the property immediately following the sale of the property to the city as a result of foreclosure for delinquent assessment liens.

Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 311.520
History:
Renumbered from 150-311.520, REV 28-2016, f. 8-12-16, cert. ef. 9-1-16
RD 5-1989, f. 12-18-89, cert. ef. 12-31-89

150-311-0530
Interest on City Foreclosed Property

(1) When a city sells real property for which there are unpaid principal amounts of taxes owing under ORS 311.520(1), interest begins to accrue on the principal amount beginning on the 16th of the month following the sale. Interest would accrue as provided in ORS 311.505(2). For example:

(a) City sells property with 1990 taxes owing on the property on July 1, 1993. Interest would begin on those taxes on July 16, 1993.

(b) City sells property with 1990 taxes owing on the property on July 17, 1993. Interest would begin on those taxes on August 16, 1993.

(2) When a city sells real property for which there are unpaid principal amounts of taxes owing under ORS 311.520(1), the property may be included in the first foreclosure list prepared after the transfer of the property to the taxable owner if three or more years have elapsed from the original date of delinquency of the taxes.

Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 311.520
History:
Renumbered from 150-311.520-(A), REV 28-2016, f. 8-12-16, cert. ef. 9-1-16

150-311-0540
“Certificate of Delinquency” Defined

“Certificate of Delinquency” means certificates sold for the amount of delinquent property taxes, penalties and accrued interest. Counties no longer issue certificates of delinquency. The notice of delinquent taxes served by the tax collector under ORS 311.545 is not a certificate of delinquency.

Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 311.525
History:
Renumbered from 150-311.525, REV 27-2016, f. 8-12-16, cert. ef. 9-1-16
RD 10-1985, f. 12-26-85, cert. ef. 12-31-85

150-311-0550
Interest on State of Oregon Foreclosed Property

(1) When the State of Oregon sells real property for which there are unpaid principal amounts of taxes owing under ORS 311.525, interest begins to accrue on the principal amount beginning on the 16th of the month following the sale. For example:

(a) The State of Oregon sells property with 1990 taxes owing on the property on July 1, 1993. Interest would begin on those taxes on July 16, 1993.

(b) The State of Oregon sells property with 1990 taxes owing on the property on July 17, 1993. Interest would begin on those taxes on August 16, 1993.

(2) When the State of Oregon sells real property for which there are unpaid principal amounts of taxes owing under ORS 311.525, the property may be included in the first foreclosure list prepared after the transfer of the property to the taxable owner if three or more years have elapsed from the original date of delinquency of the taxes.

Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 311.525
History:
Renumbered from 150-311.525-(A), REV 27-2016, f. 8-12-16, cert. ef. 9-1-16

150-311-0560
Fee for Service of Warrant Under ORS 311.605 to ORS 311.635

The fee for service of a warrant is not property tax money. When money is collected for service of a warrant it shall be deposited to the County General Fund.

Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 311.633
History:
Renumbered from 150-311.633, REV 27-2016, f. 8-12-16, cert. ef. 9-1-16
RD 16-1987, f. 12-10-87, cert. ef. 12-31-87

150-311-0570
Charges on the Personal Property Warrant

Interest shall not be charged on nor added to the fee for service of a warrant allowed under ORS 311.633.

Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 311.635
History:
Renumbered from 150-311.635, REV 27-2016, f. 8-12-16, cert. ef. 9-1-16
RD 9-1989, f. 12-18-89, cert. ef. 12-31-89

150-311-0650
Homestead Requirements

(1) For property to qualify for tax deferral under ORS 311.666 to 311.701, the property must be the homestead of the applicant while the property taxes are being deferred. This means all individual or joint applicants must live on the property.

(2) The only exception to section (1) is for situations in which the applicant is required to live away from the homestead by reason of the applicant’s health. “By reason of health” means that the applicant needs to be away from the property in order to facilitate or obtain medical care or to provide the applicant’s basic life needs. Basic life needs include but are not limited to preparation of meals, personal hygiene, or daily care of oneself.

(3) If the applicant in the deferral program is not living at the homestead for reasons of health, the applicant must provide a letter from a medical provider stating the applicant is unable to provide medical care or basic life needs for himself or herself.

(4) Neither the applicant nor the medical provider is required to give a specific date by which the applicant will return to the homestead.

(5) If the applicant is absent from the homestead by reason of the health of the applicant, the Oregon Department of Revenue will continue paying the property taxes as long as the property remains otherwise eligible or until one of the events under ORS 311.684 occurs.

Example 1: Jack and Jane are co-applicants and have been participants in the Senior Deferral program for five years. During a snowstorm in February, Jack fell and broke a hip. Jack has been sent to a nursing home for physical therapy and rehabilitation. Jane notified the department of the situation through a letter from Jack’s doctor. Because Jack and Jane both meet the homestead requirement, the Oregon Department of Revenue will continue to pay the property taxes to the county through the deferral program.

Example 2: Same basic scenario as in Example 1. Jane, Jack’s co-applicant, moves closer to the nursing home so she doesn’t have so far to travel to visit him. All applicants must either live on the property or meet “by reason of health” requirements. Because Jane does not meet the “by reason of health” exception and does not live on the property, the property will not qualify for the deferral program. Both co-applicants must meet the homestead requirements.

(6) An applicant who is away from the homestead by reason of health may rent or lease the homestead to another individual or individuals. This activity will not affect the payment of the property taxes by the department unless it causes the household income to exceed the maximum income allowed for the year in question.

Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 311.670
History:
Renumbered from 150-311.670(1)(a), REV 27-2016, f. 8-12-16, cert. ef. 9-1-16
Renumbered from 150-311.670(1), REV 7-2014, f. 12-23-14, cert. ef. 1-1-15
REV 1-2013, f. & cert. ef. 3-28-13
REV 8-2012, f. 12-18-12, cert. ef. 1-1-13
REV 17-2008, f. 12-26-08, cert. ef. 1-1-09

150-311-0656
Deferral criteria when applying with a reverse mortgage

(1) For purposes of this rule:

(a) “Debt” means the current balances due on all liens, judgments, or other outstanding obligations or encumbrances of any kind against the property, regardless of priority.

(b) “Home value” means the real market value shown on the last certified tax roll for the homestead, adjusted by multiplying by the year-over-year percentage change in the Federal Housing Finance Agency House Price Index for Oregon, fourth quarter. Information provided by the deferral applicant for use in determining their home value may also be considered at the discretion of the department.

(2) For homesteads that were in the property tax deferral program before July 1, 2011 and subject to a reverse mortgage entered into before 2011, no equity test is required and sections (3) to (6) of this rule are not applicable.

(3) For homesteads subject to reverse mortgages entered into on or after July 1, 2011, and before January 1, 2017, the homestead must meet an equity test set forth in ORS 311.700(3)(b) at the time of application for deferral. The equity percentage of the property shall be determined as described in section (4) of this rule.

(4) Equity equals the home value minus the debt. The equity percentage is calculated by dividing the equity by the home value.

(5) To assist the department in calculating the equity percentage in the property, deferral program applicants must provide the department with all the following information along with the application:

(a) A mortgage statement for each mortgage currently secured against the house that is issued no more than one month prior to the date the application is submitted which shows the current balance due.

(b) The most recent statement(s) of all other debts secured against the property showing the current balance(s) due.

(6) The department may require a title encumbrance report issued by a title company be provided by the applicant at any time.

[Publications: Contact the Oregon Department of Revenue for information about how to obtain a copy of the publication referred to or incorporated by reference in this rule pursuant to ORS 183.360(2) and ORS 183.355(1)(b).]

Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 311.700
History:
REV 22-2020, adopt filed 11/30/2020, effective 12/01/2020

150-311-0660
Data Requirements for Property Description on Tax Deferral Application

(1) The county assessor’s office must complete the property description portion of the deferral application to include:

(a) Information about the current deed as follows:

(A) The document or instrument number;

(B) Year recorded;

(C) Book and page number, if applicable;

(b) Information about the earliest deed showing applicant’s ownership as follows:

(A) The document of instrument number;

(B) Year recorded;

(C) Book and page number, if applicable;

(c) Assessor’s account number;

(d) Code area; and

(e) A description of the property as follows:

(A) For a property that is platted, the lot and block number and the addition name if the property is in a recorded subdivision;

(B) For a property that is unplatted a description that includes township, range, section and acres;

(C) For a manufactured structure, the model year, make, and home number assigned by the Building Codes Division of the Department of Consumer and Business Services.

(D) Multiunit property information:

(i) Notation if property contains multiple units:

(ii) The percentage of property to be deferred. This is determined by comparing the value of the taxpayer’s unit (excluding the land and common areas) with the total value of all the units located on the property.

(iii) The real market values of the taxpayer’s homestead. This is determined by comparing the percentage to be deferred with the real market value of the property.

(2) The county assessor must send the department a copy of the recorded deed if requested by the department.

Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 311.672
History:
Renumbered from 150-311.672(1)(a), REV 27-2016, f. 8-12-16, cert. ef. 9-1-16
REV 7-2014, f. 12-23-14, cert. ef. 1-1-15
REV 9-2006, f. 12-27-06, cert. ef. 1-1-07
REV 6-2003, f. & cert. ef. 12-31-03
REV 2-2002, f. 6-26-02, cert. ef. 6-30-02
f. 10-14-92, ef. 12-31-92

150-311-0670
Deferred Taxes Paid by the Department

(1) When the department makes a deferral account payment to the county, the department will pay 97% of the amount of the tax assessed, and the county must credit that amount as full payment of such taxes, regardless of whether the department’s payment is before, on or after the payment deadline.

(2) The county may not charge the department interest on any deferral account payment.

Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 311.676
History:
Renumbered from 150-311.676, REV 27-2016, f. 8-12-16, cert. ef. 9-1-16
REV 12-2007, f. 12-28-07, cert. ef. 1-1-08
REV 1-2003, f. & cert. ef. 7-31-03
REV 2-2002, f. 6-26-02, cert. ef. 6-30-02
RD 10-1985, f. 12-26-85, cert. ef. 12-31-85

150-311-0680
Senior Citizen’s Deferred Tax Lien Estimate

(1) For all Senior Citizen Deferral accounts established under ORS 311.666 through 311.696, the department must record a lien estimate in the mortgage records of the appropriate county. The lien estimate is made from the following:

(a) Future deferred taxes based on the taxpayer-applicant’s life expectancy, as determined by actuarial tables, with an inflation factor added for the tax amount,

(b) Interest to be charged, and

(c) Fees paid for lien recording, release, or satisfaction.

(2) The amount owing on an account, at any one time, equals the actual deferred tax, interest on the account, and any lien recording, release or satisfaction fees.

Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 311.679
History:
Renumbered from 150-311.679-(A), REV 27-2016, f. 8-12-16, cert. ef. 9-1-16
Renumbered from 150-311.679, REV 2-2002, f. 6-26-02, cert. ef. 6-30-02
12-31-92

150-311-0690
Timing and Repayment of Disqualified, Cancelled or Inactivated Accounts Under the Property Tax Deferral Program

(1) The Department of Revenue will pay property taxes to the county on behalf of each applicant that has been approved for the property tax deferral programs under ORS 311.666 to 311.701. Once the application is approved, the department will pay the taxes each year for as long as the property and deferral program applicant remain eligible. A lien will be placed on the property. The department tax-deferred property account will include the deferred taxes, lien fees, and interest on the deferred taxes.

(2) "Cancelled" means that the tax-deferred property has been removed from the deferral program at the written request of the tax-deferred property applicant, and not for reason of any of the events listed in ORS 311.684.

(a) If a tax-deferred property account is cancelled prior to September 1, the department will not pay the current year taxes to the county on behalf of the deferral program applicant.

(b) The department will pay the current year taxes to the county on behalf of the deferral program applicant if a tax-deferred property account is cancelled on or after September 1.

(c) A cancelled tax-deferred property account may be paid in full at any time after cancellation but no later than as required by ORS 311.686.

(3) "Disqualified" means the tax-deferred property is no longer subject to property tax deferral and the department will no longer pay taxes on behalf of the deferral program applicant. In addition, the department will send notice of disqualification to the deferral program applicant requiring repayment of all deferred taxes, fees and interest by August 15 of the year following the calendar year in which any one of the events set forth in ORS 311.684 occurs.

(4) “Inactivated” means the department has determined that the deferral program applicant or tax-deferred property has become ineligible for deferral of future property taxes due to failure to meet eligibility requirements. If a tax-deferred property account is inactivated, the department will send the deferral program applicant a notice of inactivation and not pay current or future year taxes to the county on behalf of the deferral program applicant, but the department’s lien for deferred property taxes will remain on the property.

(5) The department will seek to collect a deferral debt from a transferee, as defined in ORS 311.666, in the following circumstances.

(a) The transferee is occupying or using the tax-deferred property more than 90 days following the deferral program applicant’s date of death, including use of the property as a lessor, and is a potential recipient of the property under intestate succession or by devise,

(b) The transferee received the tax-deferred property from the estate of the deceased applicant, or

(c) The transferee received a right to the property by gift or assignment from an insolvent deferral program applicant.

(6) If a probate proceeding has been initiated, the department shall suspend collection activity under subsections (5)(a) and (b) until the homestead has been transferred out of the estate.

(7) Notwithstanding section (5), bona fide purchasers or a person or entity that receives property outside of an estate, such as by operation of law, are not considered transferees unless they fall within section 5(c).

(8) The department may collect from a transferee or transferees the lesser of the following:

(a) The amount of the balance due per the department’s deferred property tax lien, including deferred taxes, interest and fees, or

(b) The positive amount remaining after subtracting outstanding debts under liens with higher priority than the department’s deferred property tax lien from the real market value on the last certified property tax roll preceding the disqualifying event for the county in which the property is located.

(9) The department will release its lien on the tax-deferred property only after all deferred taxes, interest and fees have been paid.

(a) Repayment of a disqualified account is due and payable to the department on or before August 15 of the year following the calendar year in which a disqualifying circumstance occurred.

(b) By itself, cancellation or inactivation of an account is not an event requiring repayment of all deferred taxes, interest and fees.

Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 311.666, 311.686 & 311.695
History:
REV 32-2018, amend filed 12/31/2018, effective 01/01/2019
Renumbered from 150-311.684, REV 27-2016, f. 8-12-16, cert. ef. 9-1-16
REV 1-2013, f. & cert. ef. 3-28-13
REV 8-2012, f. 12-18-12, cert. ef. 1-1-13
REV 12-2007, f. 12-28-07, cert. ef. 1-1-08
REV 1-2003, f. & cert. ef. 7-31-03
TC 2-1979, f. & cert. ef. 3-5-79
TC 10-1978, f. 12-5-78, cert. ef. 12-31-78

150-311-0700
Election by Spouse or Disabled Heir to Continue Tax Deferral

(1) Definitions. For purposes of this rule:

(a) “Disabled heir” means a person that is a disabled heir as described in ORS 311.666.

(b) “Surviving spouse” means:

(A) A person who is legally married to an applicant at the time of the applicant’s death; or

(B) A person who is joined in a registered domestic partnership with an applicant at the time of the applicant’s death.

(2) After the applicant’s death, a surviving spouse or disabled heir may continue the property in deferred tax status as active or inactive.

(a) When an account continues as active, the department continues to pay the yearly property taxes to the county. The account balance continues in deferral, and interest continues to accrue on all taxes paid.

(b) When an account continues in an inactive status, the department does not continue to pay property taxes to the county. The deferral account balance of past-deferred taxes, accrued interest, and recording fees remains deferred and interest continues to accrue on the past-deferred taxes.

(3) If a surviving spouse or disabled heir did not apply jointly with the now-deceased applicant for the original property tax deferral or was not eligible for deferral, they must file a new deferral application to continue the account as active or inactive.

(a) For the deferral account to remain active, in addition to the timely filing of a new deferral application all the following is required:

(A) The new applicant is:

(i) A surviving spouse that is at least 59-1/2 years of age on the date of the deceased applicant’s death,  

(ii) A surviving spouse that is a person with a disability as defined in ORS 311.666(8) on the date  of the deceased applicant’s death, or

(iii) A disabled heir.

(B) The property is the principal residence of the surviving spouse or disabled heir and they have–or anticipate obtaining within two years of the deceased applicant’s death–a recorded deed to the property in their name, and

(C) The surviving spouse or disabled heir and the property meet all other eligibility requirements.

(b) If a surviving spouse meets all the requirements of subsection (3)(a) of this rule except the age or disability requirement, the surviving spouse may only continue the deferral account in an inactive status by filing an initial application timely. The surviving spouse is responsible to pay all future property taxes to the county. The surviving spouse may later file a new application to change the deferral account status from inactive to active when by April 15 of any year the surviving spouse has turned 62 years of age or has become disabled and begins to receive or becomes eligible to receive federal Social Security disability benefits.

(4) In the case of a divorce or termination of a registered domestic partnership, if the initial applicant becomes deceased before the divorce or termination of the domestic partnership becomes final, then the surviving spouse remaining in the homestead may file an application to continue the deferral. The requirements of sections (2) and (3) of this rule determine if the account remains active or becomes inactive.

(5) All initial applications to continue deferral must be filed with the county assessor by April 15 following the death of the preceding applicant. The department may determine that good and sufficient cause exists to accept an application filed after April 15 but within 180 days after the department mails or delivers to the applicant the deferred tax due and payable notice. Late filing fees will not be charged on such applications.

(6) The department may request estate or trust information from a surviving spouse or disabled heir for purposes of substantiating their anticipated ownership in cases where they do not already have a recorded deed to the property. If such documentation is found by the department to indicate ownership will eventually rest in the surviving spouse or disabled heir, the department may reinstate deferral in active status. If such documentation fails to satisfy the department that ownership is anticipated to rest in the disabled heir or surviving spouse, the account may be placed in inactive deferral status pending confirmation of the deed.

(7) If a surviving spouse or disabled heir applying under ORS 311.688 does not obtain deed to the property within two years of the death of the preceding applicant, the account may be disqualified from deferral and the accrued balance, including taxes and interest deferred while awaiting confirmation of the deed, may become due and subject to collection.

Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 311.688
History:
REV 23-2021, amend filed 12/16/2021, effective 01/01/2022
Renumbered from 150-311.688, REV 27-2016, f. 8-12-16, cert. ef. 9-1-16
REV 11-2009, f. 12-21-09, cert. ef. 1-1-10
REV 12-2004, f. 12-29-04, cert. ef. 12-31-04

150-311-0710
Voluntary Payments on Property Tax Deferral Accounts

(1) When the department receives voluntary payments, it will apply the payments in the following order:

(a) Against all accrued interest first;

(b) Then to the deferral tax balance until fully paid; and

(c) Lastly to the lien recording and release fees.

(2) Subject to ORS 311.684 and 311.686(2), when the department receives full payment on the account and a written statement from the taxpayer asking for removal of the property from the deferral, the department will release the lien against the property. When the department receives full payment on a disqualified account, the department will release the lien against the property.

Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 311.690
History:
Renumbered from 150-311.690(4), REV 27-2016, f. 8-12-16, cert. ef. 9-1-16
REV 12-2004, f. 12-29-04, cert. ef. 12-31-04
REV 6-2003, f. & cert. ef. 12-31-03
REV 2-2002, f. 6-26-02, cert. ef. 6-30-02
10-14-92

150-311-0720
Taxes Unpaid Before Approval of Senior Deferral Application

(1) Delay of foreclosure is only available for real property. It is not available on personal property. To qualify for delay of foreclosure, the property owner’s household income must not exceed the limits allowed under ORS 311.668 for the immediately preceeding calendar year.

(2) When an application for property tax deferral has been submitted and approved by the department, the taxpayer is notified of that approval. If prior years’ taxes on the property subject to deferral remain unpaid on the date of approval, the applicant may apply for a delay of foreclosure by completing the appropriate application for all years in which unpaid taxes exist and submit that application to the county assessor, pursuant to ORS 311.693.

(a) Applications are accepted for delay of foreclosure only for delinquent taxes accumulated for tax years prior to the tax year for which property tax deferral is sought. An applicant may have several years’ worth of delinquent taxes covered under one or more delays of foreclosure.

(b) The delay of foreclosure will remain in effect until the property is disqualified under ORS 311.684, even if the homestead or taxpayer are inactivated from the deferral program for failure to meet one or more requirements under another deferral program statute.

Example 1: The taxpayer owed delinquent property taxes to the county for the 2009/10 tax year. The taxpayer first applied and was approved for the deferral program in 2010. At that time, the taxpayer applied for and was approved to have foreclosure delayed for the 2009/10 taxes. The Department of Revenue paid the 2010/11 deferred taxes to the county. Then, the taxpayer failed to meet the program qualifications for tax year 2011/12, and was inactivated from the deferral program, which meant that the department stopped paying property taxes to the county. But the delay of foreclosure for the 2009/10 taxes remained in effect, because the taxpayer and the homestead were not disqualified under ORS 311.684. The taxpayer did not pay the property taxes to the county for the 2011/12, 2012/13, and 2013/14 tax years. In 2014, the taxpayer reapplied for deferral and was approved for the property tax deferral program for tax year 2014/15. The taxpayer submitted and was approved for another delay of foreclosure for the 2011/12, 2012/13, and 2013/14 taxes.

(3) Interest will continue to accrue at the current county interest rate on any unpaid delinquent taxes covered under the delay of foreclosure.

(4) When the property is disqualified from the deferral program for an event listed in ORS 311.684, any deferred taxes plus interest and fees, along with the full amount of any delinquent taxes and applicable interest or other charges covered under the delay of foreclosure become due by August 15 the year following the disqualification.

Example 2: The taxpayer had received a delay of foreclosure when applying for the Senior Citizen Deferral program. The account was disqualified on July 15, 2008. The taxpayer has until August 15, 2009 to pay both the amounts due to the county for the delinquent taxes, interest any other charges that were subject to the delay of foreclosure and amounts due to the Department of Revenue for the deferred property taxes, and applicable interest and other charges.

Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 311.691
History:
Renumbered from 150-311.691, REV 27-2016, f. 8-12-16, cert. ef. 9-1-16
REV 3-2014, f. & cert. ef. 7-31-14
REV 11-2009, f. 12-21-09, cert. ef. 1-1-10
REV 8-2000, f. & cert. ef. 8-3-00
RD 1-1995, f. 12-29-95, cert. ef. 12-31-95

150-311-0730
Data Requirements for Property Description on Special Assessments Application

(1) The bonding district's officer must complete the property description portion of the application to include:

(a) The document or instrument number;

(b) Year recorded;

(c) Book and page number, if applicable;

(d) Assessor's account number;

(e) Code area; and

(f) A description of the property as follows:

(A) For a property that is platted, the lot and block number and the addition name if the property is in a recorded subdivision;

(B) For a property that is unplatted, a description that includes township, range, section, and acres.

(C) For a manufactured structure, model year, make, and home number assigned by the Building Codes Division of the Department of Consumer and Business Services.

(2) The county assessor must send the department a copy of the recorded deed, if requested by the department.

Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 311.708
History:
Renumbered from 150-311.708, REV 27-2016, f. 8-12-16, cert. ef. 9-1-16
REV 9-2006, f. 12-27-06, cert. ef. 1-1-07
REV 6-2003, f. & cert. ef. 12-31-03
REV 2-2002, f. 6-26-02, cert. ef. 6-30-02
10-14-92

150-311-0740
Recording Special Assessment Deferral Liens in County; Lien Constitutes Notice of State Lien

In each county in which there is deferred property for the payment of any deferred special assessment for local improvement, the department shall cause to be recorded in the mortgage book of records of the county, a list of the deferred special assessment properties. The list shall contain a description of the property as listed on the bond lien docket together with the name of the owner listed thereon.

Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 311.711
History:
Renumbered from 150-311.711, REV 27-2016, f. 8-12-16, cert. ef. 9-1-16
RD 16-1987, f. 12-10-87, cert. ef. 12-31-87

150-311-0750
Assessment District’s Responsibility to Collect Payments

(1) The Department of Revenue, upon being notified of the disqualification of a special assessment deferral account, will confirm the deferral account balance with the assessment district.

(2) The assessment district is responsible for collecting the deferred special assessment installments, along with any accrued interest, lien recording and releasee fees, and forwarding those amounts to the Department of Revenue. The district must remit any payment it collects in full to the department no later than August 15 of the year following the year of the disqualifying event or promptly after receipt.

Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 311.725
History:
Renumbered from 150-311.725, REV 27-2016, f. 8-12-16, cert. ef. 9-1-16
REV 2-2002, f. 6-26-02, cert. ef. 6-30-02
10-14-92

150-311-0760
Process for Determining Recipient of Property Tax Refund

(1) Definitions: For the purpose of this rule:

(a) "Owner of record on the tax roll" means the owner or an owner of the property or each person in whose name the property is assessed on the last certified tax roll.

(b) "At the time of the refund" means the time at which the tax collector calculates the refund and any applicable interest.

(2) The tax collector must determine the recipients of a refund as follows:

(a) Whenever a refund is the result of an appeal, the refund for each year included in the petition must be made payable to, and be mailed or delivered to, the petitioner as shown on the petition.

(b) If an appeal results in a lowering of value under ORS 309.115 for a subsequent year that was not included in the petition and a refund results, the refund for each subsequent year must be made payable to, and be mailed or delivered to, the petitioner for each year in which that person was the owner, an owner, or the person in whose name the property was assessed; and to the current owner of record on the tax roll at the time of the refund for each year thereafter.

(c) Whenever taxes are collected against property not within the jurisdiction of the levying body, the refund must be made payable to, and be mailed or delivered to the owner of record on the tax roll at the time of the refund.

(d) Whenever taxes are paid on property in excess of the amount actually due the refund must be made payable to, and be mailed or delivered to, the owner of record on the tax roll at the time of the refund.

(e) Whenever taxes are paid on the property of another by mistake of any kind:

(A) The refund must be made payable to, and be mailed or delivered to, the payer of the tax.

(B) If the Department of Revenue pays the taxes on a deferral account under ORS 311.676, and the owner, or another party acting on behalf of the owner, also pays the tax for the same property, the department will determine the refund recipient for the overpayment based on information it deems appropriate. The department may contact the deferral applicant and the “other party” to make the determination.

(f) Pursuant to OAR 150-309-0180, a refund resulting from a petition to a Board of Property Tax Appeals, the Department of Revenue, or the tax court by one or more owners of property assessed as an undivided interest must be apportioned to all the owners of the property according to the percentage of interest owned.

(g) If a purchaser of business personal property pays a refundable compromise payment, and the total outstanding tax amount is subsequently paid as provided in ORS 311.642(4), upon notice to the county governing body, the refund of the compromise payment shall be paid to the purchaser who made the compromise payment.

(3) Notwithstanding section (2) of this rule, the refund will not be mailed or delivered to the petitioner, owner of record on the tax roll, or payer of the tax if:

(a) The refund is the result of an appeal as described in section (2)(a) or (2)(b) of this rule and the petitioner is represented by an attorney. The refund to which the petitioner is entitled must be made payable to the petitioner, or to someone else if directed by the petitioner in writing but must be mailed or delivered to the representing attorney.

(b) The refund is the result of an appeal as described in section (2)(f) of this rule and the petitioner who filed the appeal is represented by an attorney. The refund apportioned to the petitioner must be made payable to the petitioner, or to someone else if directed by the petitioner in writing but must be mailed or delivered to the representing attorney. The refund or refunds due to the other owners who did not file petitions must be made payable to and be mailed or delivered to those individual owners.

(c) The petitioner, owner of record, or payer of the tax named in section (2) of this rule is not represented by an attorney and instructs the tax collector, in writing, to make the refund payable to or to mail or deliver it to someone else. The tax collector must follow such instructions.

Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 311.806
History:
REV 20-2021, amend filed 12/16/2021, effective 01/01/2022
REV 80-2016, f. 12-28-16, cert. ef. 1-1-17
Renumbered from 150-311.806-(A), REV 27-2016, f. 8-12-16, cert. ef. 9-1-16
REV 1-2013, f. & cert. ef. 3-28-13
REV 8-2012, f. 12-18-12, cert. ef. 1-1-13
REV 12-2007, f. 12-28-07, cert. ef. 1-1-08
REV 12-2004, f. 12-29-04, cert. ef. 12-31-04
REV 6-2003, f. & cert. ef. 12-31-03
REV 6-2001, f. & cert. ef. 12-31-01
12-31-92
12-31-87
12-31-84, Renumbered from 150-311.806 to 150-311.806-(A)
10-5-84

150-311-0770
Refunds Paid from the Unsegregated Tax Account

Refunds paid out of the unsegregated tax account provided in ORS 311.385 shall be drawn from the unsegregated tax account collections on hand for the current tax year, regardless of the tax year for which the refund was issued.

Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 311.806
History:
Renumbered from 150-311.806-(B), REV 27-2016, f. 8-12-16, cert. ef. 9-1-16
RD 16-1987, f. 12-10-87, cert. ef. 12-31-87

150-311-0780
Credit Balance Adjustment

(1) Credit balances of $10 or less not required to be refunded shall be adjusted through creation of a category called “credit balance adjustment” per ORS 311.806(5).

(2) This category shall be used to adjust those accounts on which the amount collected exceeds the amount owed by not more than $10.

(3) This category shall not impact the certified tax balance nor the collection records; it is used only to eliminate the overpayment on the account.

Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 311.806
History:
Renumbered from 150-311.806-(C), REV 27-2016, f. 8-12-16, cert. ef. 9-1-16

150-311-0790
Refund Reserve Account

For tax years beginning on or after July 1, 1992, the anticipated annual refunds shall be the total dollar amount of refunds issued for the prior fiscal year. This amount may be increased or decreased for anticipated changes in appeals.

Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 311.807
History:
Renumbered from 150-311.807, REV 27-2016, f. 8-12-16, cert. ef. 9-1-16
RD 6-1994, f. 12-15-94, cert. ef. 12-30-94
RD 8-1992, f. 12-29-92, cert. ef. 12-31-92, Renumbered from 150-311.806
RD 8-1991, f. 12-30-91, cert. ef. 12-31-91
RD 9-1984, f. 12-5-84, cert. ef. 12-31-84

150-311-0800
Calculation of Interest on Refund

(1) Interest on refunds is based on the method the taxpayer used to pay taxes. Interest is calculated from the first trimester due date if full payment, or two-thirds payment, was made with a discount on or before November 15. If payments were made on the installment basis, interest is calculated on the amount overpaid as of each trimester due date or date of payment, whichever is later. Refund interest accrues at the rate specified in ORS 311.812(3) until paid.

(2) When the taxpayer pays in full, with discount, on or before the first trimester due date, interest is calculated on the amount overpaid from that date.

Example: The 2000–01 tax statement for $4,000 was corrected to $400 resulting in an overpayment of tax. The original tax less discount was paid in full October 17, 2000. The refund on the corrected tax is issued February 19, 2001 and includes interest calculated from the due date, November 15, 2000, to the date of refund, February 19, 2001. [Table not included. See ED. NOTE.]

(3) When the taxpayer chooses to pay in trimesters, interest is calculated on the amount overpaid on each trimester due date when there is no balance on the account. When there is a balance on the account in the year for which overpayment occurred, the overpayment is credited to the trimester(s) still outstanding. No refund interest is paid until the overpayment exceeds the total amount of corrected tax.

(a) When trimester payments are made timely, the overpayment is credited as follows:

Example: The 2000–01 tax statement for $3,000 was corrected to $2,400. Two trimester payments were made timely. The correction is made March 15, 2001. [Table not included. See ED. NOTE.]

(b) When two trimester payments are made after the due date and accrued interest has been calculated, the overpayment is credited as follows:

Example: The 2000–01 tax statement for $3,000 was corrected to $2,400. The first trimester payment was made November 20, 2000; the second trimester payment was made February 20, 2001; the account is corrected March 20, 2001. [Table not included. See ED. NOTE.]

(4) When timely payment for the first trimester is sufficient to pay two-thirds or more of the corrected tax, then the corresponding discount must be credited.

(a) When all three trimester payments have been made timely, the overpayment is credited as follows:

Example: The 2000–01 tax statement for $3,000 was corrected to $400. All trimester payments were made on or before the due dates. The correction is made June 15, 2001. The original payment for the first trimester covers the full corrected tax so the three percent discount is granted. [Table not included. See ED. NOTE.]

(b) When two trimester payments have been made timely, the overpayment is credited as follows:

Example: The 2000–01 tax statement for $3,000 was corrected to $300. Two trimester payments were made timely. The correction was made and the refund was issued on March 15, 2001. The original payment for the first trimester covered the full corrected tax so the three percent discount was granted. [Table not included. See ED. NOTE.]

(c) When the first trimester payment is made timely, the overpayment is credited as follows:

Example: The 2000-01 tax statement for $2,400 was corrected to $1,200. The first trimester payment was made timely. The correction was made on January 15, 2001. Since the original payment for the first trimester payment covers the corrected first and second trimester payments, a 2% discount is calculated on the full original trimester payment. [Table not included. See ED. NOTE.]

(5) Refund interest is not paid on an overpayment of delinquent interest. Refund interest accrues only on the tax principal overpaid. Any difference between the original late payment interest and the correct late payment interest is also included in the amount to be refunded.

Example: The 2000-01 tax statement for $4,000 was corrected to $400. Full payment was made November 20, 2000. The refund was made March 19, 2001. [Table not included. See ED. NOTE.]

Interest on the overpayment is paid from DATE OF LATE PAYMENT to date of refund (11/20 to 3/19).

[ED. NOTE: To view attachments referenced in rule text, click here to view rule.]

Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 311.812
History:
REV 16-2017, f. & cert. ef. 6-15-17
Renumbered from 150-311.812(3), REV 27-2016, f. 8-12-16, cert. ef. 9-1-16
REV 3-2001, f. 7-31-01, cert. ef. 8-1-01
RD 9-1989, f. 12-18-89, cert. ef. 12-31-89

150-311-0810
Value Used to Activate Refund Reserve Account

ORS 311.814 authorizes the county governing body to establish a reserve account when the dollar difference between the assessed value asserted by the taxpayer and the assessed value asserted by the opposing party exceeds one-fourth of one percent (.0025) of the total assessed value in the county. The total assessed value used in the calculation shall be the total assessed value in the county as contained in the annual report of the assessment roll to the department for the previous tax year as required by ORS 309.330.

Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 311.814
History:
Renumbered from 150-311.814, REV 27-2016, f. 8-12-16, cert. ef. 9-1-16
REV 4-1999, f. 12-1-99, cert. ef. 12-31-99

150-311-0820
Prepayment of Ad Valorem Taxes, Computation of Accrued Interest, Allocation of Pay

(1) Interest Computation. The interest computed under ORS 311.860(1)(c) by the assessor on the payments made under the agreements to the taxing units shall be ordinary interest and not compounded. For the first year the facility is allowed a reduction in real market value for the purpose of computing the rate of levy, the interest shall be computed from the date of each payment to the November 15th due date for the tax roll for which the first value reduction is allowed. For each succeeding year, the interest shall be computed from November 16th to the following November 15th and shall be computed on that portion of the payments made by the facility which has not been used to fund a real market value reduction.

(2) Allocation of Payment to Real Market Value Reduction. Each year in which a reduction of real market value is allowed, the payments made by the facility and the interest accrued thereon shall each be charged to fund the reduction in the proportion that each is to the combined sum existing as of November 15th. The amount charged against the payment and interest shall be the gross amount of the ad valorem tax which would have been extended against the value reduction.

Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 311.860
History:
Renumbered from 150-311.860, REV 27-2016, f. 8-12-16, cert. ef. 9-1-16
RD 8-1991, f. 12-30-91, cert. ef. 12-31-91
RD 9-1983, f. 12-20-83, cert. ef. 12-31-83

150-311-0830
Determination of the Real Market Value Reduction Amount

Each year in which a percentage value reduction is to be allowed, the assessor shall determine if sufficient unused moneys remain from the payments made by the facility to cover the amount of the reduction. This is to be done on the basis of multiplying the amount of assessed value represented by the real market value reduction by the rate percent of levy as extended on the most recent tax roll for each district which entered into the agreement. If sufficient moneys are not available to cover the agreed upon percentage reduction, the assessor shall reduce the percentage reduction to correspond with the available moneys.

Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 311.865
History:
Renumbered from 150-311.865, REV 27-2016, f. 8-12-16, cert. ef. 9-1-16
RD 8-1991, f. 12-30-91, cert. ef. 12-31-91
RD 9-1983, f. 12-20-83, cert. ef. 12-31-83