Exemption and Use Assessment Application Fees

Effective July 1, 2015

Reductions in the department’s funding over the years have deteriorated our ability to review accounts with long-standing exemptions and use assessments for continued compliance.   In a continued effort to ensure that each taxpayer is responsible for their appropriate share of the tax burden, Lane County will begin charging $100 per exemption application by new entities and for new locations as well as all special assessment applications effective July 1, 2015. 

Veterans exemptions are excluded from this charge.

A $100 filing fee must be submitted with the following applications:

Application for Real and Personal Property Tax Exemption – For lease, sublease, or lease-purchased property owned by a taxable owner and leased to a public body, institution, or organization, other than the state of Oregon or the U.S. Government (ORS 307.112)

Application for Real and Personal Property Tax Exemption – For property owned by an exempt body and leased to another exempt body (ORS 307.116)

Application for Real and Personal Property Tax Exemption – For property owned by specific institutions and organizations (ORS 307.112)

Application for Property Tax Exemption Riparian Lands  (ORS 308A.356)

Application for Property Tax Exemption on Student Housing - As provided by ORS 307.471

Application for Water Association Exemption (ORS 307.210)

Nonprofit Housing and Care to Elderly Application for Funded Property Tax Exemption (ORS 307.241 to 307.245)

Oregon Food Processor Exemption (ORS 307.453, 455, 457 & 459)