Agricultural Labor Housing Tax Exemptions:

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 tax deferrals.

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 307.480-517 .
 
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 inspection.