Oregon has a long tradition of narrowing the scope of the property tax exemption afforded to charities operating in the state. This tradition is alive and well in 2017, as the Oregon legislature contemplates imposing an annual reporting requirement on all charities holding or seeking a property tax exemption on their real or personal property. Under the proposed legislation (Senate Bill 181), charities that fail to make the required annual report would lose their tax-exempt status and would be required to repay all property taxes retroactively.
At this time, it is unclear what problem the legislature is trying to solve or how the proposed legislation will improve the administration of Oregon’s property tax laws.
More information on the current state of Oregon’s property tax exemption for charities is discussed in High Hurdles and Hidden Hazards: Oregon’s Unpredictable Property Tax Exemption, found on page 8 of the NOLS Newsletter.