74th OREGON LEGISLATIVE ASSEMBLY--2007 Regular Session
 
NOTE:  Matter within  { +  braces and plus signs + } in an
amended section is new. Matter within  { -  braces and minus
signs - } is existing law to be omitted. New sections are within
 { +  braces and plus signs + } .
 
LC 1838
 
                         Senate Bill 623
 
Sponsored by Senator BROWN (at the request of Don LaFont)
 
 
                             SUMMARY
 
The following summary is not prepared by the sponsors of the
measure and is not a part of the body thereof subject to
consideration by the Legislative Assembly. It is an editor's
brief statement of the essential features of the measure as
introduced.
 
  Exempts dwelling provided by religious organization for its
spiritual leader, and lot on which dwelling is located, from
property taxation. Does not apply exemption if religious
organization or occupant of dwelling receives pay for use of
property, unless pay is for foster care provided in dwelling.
  Applies to property tax years beginning on or after July 1,
2008.
 
                        A BILL FOR AN ACT
Relating to taxation; creating new provisions; and amending ORS
  307.140 and 307.155.
Be It Enacted by the People of the State of Oregon:
  SECTION 1. ORS 307.140 is amended to read:
  307.140. Upon compliance with ORS 307.162, the following
property owned or being purchased by religious organizations
shall be exempt from taxation:
  (1) All houses of public worship and other additional buildings
and property used solely for   { - administration - }
 { + administrative + },   { - education - }  { +
educational + }, literary, benevolent, charitable, entertainment
and recreational purposes by religious organizations, the lots on
which they are situated, and the pews, slips and furniture
therein. However, any part of any house of public worship or
other additional buildings or property which is kept or used as a
store or shop or for any purpose other than those stated in this
section shall be assessed and taxed the same as other taxable
property.
   { +  (2) A dwelling provided by a religious organization for
the spiritual leader of the religious organization, and the lot
on which the dwelling is located. Property described in this
subsection is not exempt from taxation if the religious
organization or occupant of the dwelling receives pay for use of
the property, unless the pay is for foster care provided in the
dwelling. + }
    { - (2) - }  { +  (3) + } Parking lots used for parking or
any other use as long as that parking or other use is permitted
without charge for no fewer than 355 days during the tax year.
    { - (3) - }  { +  (4) + } Land and the buildings thereon held
or used solely for cemetery or crematory purposes, including any
buildings solely used to store machinery or equipment used
exclusively for maintenance of such lands.
  SECTION 2. ORS 307.155 is amended to read:
  307.155. (1) Land that is exempt from ad valorem property tax
under ORS 65.855, 307.140   { - (3) - }  { +  (4) + } or 307.150
that ceases to be used or held exclusively for cemetery or
crematory purposes shall be subject to assessment and taxation
uniformly with real property of nonexempt ownerships.
  (2) There shall be added to the next general property tax roll,
to be collected and distributed in the same manner as other real
property taxes, additional taxes equal to the total amount of
taxes that otherwise would have been assessed against the land
had the land not been used or held for cemetery or crematory
purposes for the last 10 years (or such lesser number of years,
corresponding to the years after 1981 of exemption for the land)
preceding the year after 1981 in which the land was exempt from
taxation.
  (3) The lien for the additional taxes imposed by this section,
and the interest thereon, shall attach as of the date preceding
the date of sale or other transfer of the land.
  (4) For each year that land is exempt from taxation under ORS
65.855, 307.140   { - (3) - }  { +  (4) + } or 307.150, or both,
the assessor shall enter on the assessment and tax roll, with
respect to the land, the notation '(cemetery land-potential
additional tax).  '
  (5) The amount of additional taxes determined to be due under
this section may be paid to the tax collector prior to the
completion of the next general property tax roll, pursuant to ORS
311.370.
  (6) Additional taxes collected under this section shall be
deemed to have been imposed in the year to which the additional
taxes relate.
  SECTION 3.  { + The amendments to ORS 307.140 and 307.155 by
sections 1 and 2 of this 2007 Act apply to property tax years
beginning on or after July 1, 2008. + }
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