Agricultural Labor Housing Tax
Agricultural labor housing owners may be eligible for tax
exemptions from the state of Oregon. To find out if you are eligible
check the tax laws listed below.
ORS 307.500 gives public sector property owners alternative
ORS 307.480 defines agricultural labor housing (farm labor
camp) and the criteria which must be met in order to be eligible
for tax exemptions.
ORS 307.505 relates to inspections of agricultural labor housing
that have filed for tax exemptions. This section states that
if housing is not in compliance with OR-OSHA (or other governing
bodies) standards, we shall immediately contact the county assessor
who shall cancel tax exemption status and bill the housing owner
for personal property taxes.
For a direct link to the Oregon Tax Statutes relating to Agricultural
Labor Housing, see ORS
To obtain an application for tax exemption, please contact your
local county assessor office.
Please note: New applicants must have a preoccupancy
consultation with OR-OSHA prior to applying for tax exemption.
Apartments and other housing regulated by Housing Authority
or other city, county or state agencies are not subject to our
Back to Agriculture