Or. Admin. R. 150-307-0170

Current through Register Vol. 63, No. 6, June 1, 2024

Section 150-307-0170 - Senior Center Property Exemption

The following criteria, as a minimum, is specific to senior center property only.

(1) To qualify for an exemption, the primary use of a property must be providing senior services and activities, rather than a by-product of another group or activity.

(2) Property used primarily for providing services and activities for senior persons may qualify for exemption.

(3) "Primary use" means 51 percent or more of the time the property is actually used.

(4) Eligible activities may include but are not limited to food service programs, exercise and health screening, estate planning seminars, arts and crafts workshops, dances or celebrations.

(5) Only the portion of a property that is reasonably necessary and actually used is eligible for exemption. Actual use must be consistent with the qualifying activities.

(6) An exemption shall not be denied due to incidental fund raising.

(7) Some fund raising activities such as baked goods sales, salmon bakes, benefit breakfasts, and raffles or games of chance, may occur so long as those activities comprise 49 percent or less of the total activity time. The assessor shall deny any claim for exemption if a record of the activities is not provided upon request.

(8) Activities which do not qualify include but are not limited to the following:

(a) A retail store, thrift store or gift shop whether stocked with consignment items, or donated goods does not qualify.

(b) Living quarters do not qualify.

(9) The property may be in part taxable and exempt. A partial exemption may be granted when a specific portion of a property is used in a manner that does not qualify.

Or. Admin. R. 150-307-0170

RD 6-1993, f. 12-30-93, cert. ef. 12-31-93; RD 6-1994, f. 12-15-94, cert. ef. 12-31-94, Renumbered from 150-307.130-(C); Renumbered from 150-307.147, REV 53-2016, f. 8-13-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 307.147