Jump directly to the Content

Recent Developments in Oregon Regarding the Taxation of Church Property

An Oregon court ruled that a church's property was subject to tax because the church failed to timely appeal an assessor's decision to place it on the tax roll.

Oregon
State:
Key point. A church may lose its property tax exemption if it does not file a timely appeal of a tax assessor's decision to place it on the tax rolls-even if the property has been exempt for many years and clearly qualifies for exemption.
Key point. This case is of extraordinary importance to church leaders, and should be reviewed carefully.

An Oregon court ruled that a church's property was subject to tax because the church failed to timely appeal an assessor's decision to place it on the tax roll. Church leaders should carefully study this case to be sure that they do not inadvertently expose their church property to taxation. The facts of this case are unfortunate. A church for over fifty years owned property that was exempt from property taxation. Its 1.747 acres of land contains a church, parsonage, and parking lot. From 1963 to 1983 only the .23 acres containing the parsonage ...

Join now to access this member-only content

Become a Member

Already a member? for full access.

Related Topics:
Posted:
  • March 2, 1998

Related ResourcesVisit Store

Understanding Church Insurance
Understanding Church Insurance
Understand your church's insurance needs to be assured you have adequate coverage.
Charitable Contributions Tax Reminder 2021
Charitable Contributions Tax Reminder 2021
Encourage giving by informing your donors about tax deductions they could claim.
2021 Church & Clergy Tax Guide (Book)
2021 Church & Clergy Tax Guide (Book)
The most comprehensive and authoritative tax guide available.
Protecting Your Tax-Exempt Status
Protecting Your Tax-Exempt Status
Understand the requirements of your tax-exempt status.