Oregon — New Property Tax Exemption for Electricity System Property
The following requirements are necessary to receive a new property tax exemption on high-voltage electricity system property:
- Property is used for high-voltage electricity transmission systems in the Pacific Northwest.
- Said property is leased to the United States.
- Said property may be purchased by the United States after the expiration of the lease or lease-purchase agreement if the debt incurred by the person to acquire the property has been paid.
- This refund is applicable to tax years beginning after July 1, 2008.
- To receive a refund, an application must be filed with the county assessor within 60 days after the effective day of this act, which is 91 days after the regular session adjourns.
Oregon — Federal Land Property Tax Exemption Extended
The property tax exemption for federal land used by a recreation facility is extended applicable as of July 2012. To receive a refund, taxpayers must file an application to the assessor along with a $200 filing fee.