Department of Revenue
Chapter 150
Division 307
PROPERTY SUBJECT TO TAXATION
150-307-0700
Rural Health Care Facilities
(1) Definitions:
(a) "Health care provider" has the meaning given that term as defined in ORS 127.505(11).
(b) "Medical care" has the same meaning as "health care services" as defined in ORS 750.005(5) and it must be provided by a health care provider.
(2) To qualify for the property tax exemption under ORS 307.804, the rural health care facility must be used exclusively to provide medical care.
(3) The following examples are types of facilities that do not provide medical care exclusively, and therefore do not qualify for the exemption provided in ORS 307.804. These include but are not limited to:
(a) Athletic clubs as defined in OAR 333-060-0015;
(b) Long term care facilities as defined in ORS 442.015(22);
(c) Nursing homes;
(d) Group homes; or
(e) Drug or alcohol treatment facilities.
(4) Real and personal property of a rural health care facility qualifying for exemption under ORS 307.804 includes:
(a) Real and personal property located at a rural health care facility and used exclusively to provide the medical care. The property may be owned by an entity other than the owner of the facility.
(b) Real and personal property equipment located at a rural health care facility and used exclusively to provide the medical care. The property may be owned by an entity other than the owner of the facility.
(5) The owner of the rural health care facility must file annually with the county assessor to receive the exemption.
(6) The owner of the rural health care facility may file on behalf of other persons whose property is located at the facility and used exclusively to provide medical care.
Statutory/Other Authority: 305.100
Statutes/Other Implemented: 307.804
History:
Renumbered from 150-307.804, REV 54-2016, f. 8-13-16, cert. ef. 9-1-16
REV 7-2008, f. 8-29-08, cert. ef. 8-31-08
REV 1-2003, f. & cert. ef. 7-31-03