Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 307 - PROPERTY SUBJECT TO TAXATION
Section 150-307-0150 - Parsonage and Caretaker Residence Exemption Guidelines

Universal Citation: OR Admin Rules 150-307-0150

Current through Register Vol. 63, No. 9, September 1, 2024

(1) A parsonage or caretaker residence is considered primarily a residence even though incidental religious use may occur there. A parsonage or caretaker's residence is totally taxable unless it meets the criteria established in OAR 150-307-0140.

(2) The following are examples of activities which do not qualify the residence for an exemption:

(a) Living close to the house of worship to deter vandalism;

(b) Opening and closing the house of worship daily;

(c) Living close to the house of worship for the sake of convenience; or

(d) Required living quarters for caretaker or pastor's family which do not meet conditions in OAR 150-307-0140.

(3) Notwithstanding subsection (2), a parsonage or caretaker residence may qualify for the affordable housing exemption under ORS 307.140(4) if it meets all requirements of that statute and ORS 307.162.

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 307.140 & 307.162

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