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       Form                             Application for Real and Personal Property Tax Exemption  
                                        For property owned by an exempt body and leased or subleased to another exempt body  
OR-AP-RPPTE-EB                                                                ORS 307.166.
•  The lessee, sublessee or entity in possession of the property must file with the county assessor on or before April 1 for the upcoming 
 tax year. See page 3 of this form for late filing information.
•  The applicant is obligated to prove the property meets the requirements for exemption. Include all documents or information that 
 show the exemption is appropriate.
•  See ORS 307.166 on the page 3 of this form.
•  Complete both sides of this form.
•  This form is available online on the Department of Revenue’s website at:  www.oregon.gov/dor.
Name of organization                                                                                          For assessor’s use only
                                                                                  Date received                                                                     Account number
Mailing address                                    Phone
                                                   (            )                        Approved         Denied                                                    Late filing fee
City                                               State      ZIP code
                                                                                  By ____________________                                                           $
                                                                                                                                                                    Lease expiration date
E mail                                                                            Exemption applies
                                                                                  to tax year 20 _______ – _______
A property tax exemption is requested under the following Oregon Revised Statute (mark one box):
Note: If applying for exemption for affordable housing owned by a religious organization under 307.140(4) use Form OR-A-PTE, 
Application for Property Tax Exemption,150-303-006.
      307.040  United States government                                     307.136  Fraternal organizations*                                                                                 
 307.092  Housing authority*                                                307.140  Religious organizations*
      307.090  State of Oregon, county, city, and other                     307.145  Child care facilities, schools, student housing*
       public or municipal corporations                                     307.147  Senior services centers*
      307.115  Nonprofit corporation public parks*                      307.150  Burial grounds, cemeteries, crematory associations,  
 307.130  Literary, benevolent, charitable, scientific institutions                 alternative disposition facilities*
       or organizations, volunteer fire departments, art museums*     307.160  Public libraries*
                                                                            Other (provide ORS number)* _________________________
*You must attach current copies of your organization’s Articles of Incorporation, By-Laws, and proof of your status as a non-profit corporation.
                                                              Property description
 Account number (as shown on owner’s property tax statement)           Name of property owner

 Physical address (street address, city)

 List all real and personal property for which an exemption is claimed. Attach a list of personal property. Include description, cost, 
 and purchase date.
                                                                  Property use
 To qualify for this exemption, the lessee, sublessee, or entity in possession of the property must be using the property for their exempt  
 purposes. Property not used for qualified purposes before July 1 is taxable. 
 Describe the purpose of this organization:

 Describe how you will use the property, such as, church services, offices, classrooms, student housing, etc.:

 Does the property include                                            What is the fee for using  
 a parking area?                           c  Yes    c  No            the parking area?                                                                            $
 Is any portion of the property                                       If yes, what is the square footage 
 leased to or used by others?              c  Yes    c  No            of the area used by others:                                                                   ______________square feet
 If yes, explain and identify the area that is used by others:

                                            Complete both sides of this form.
150-310-085 (Rev. 02-29-24)                                       Page 1 of 3                                                                                        Form OR-AP-RPPTE-EB

                                                                    Lease or sublease
Is property under:         Lease          Sublease          Lease-purchase           Type of lease:         Modified gross         Net          Triple-net
Beginning date: _______________    Expiration date: _______________    Square footage of area leased, subleased, or lease-purchased: ____________
You must attach a current signed copy of your lease, sublease, or lease-purchase agreement.
                                                                    Late fee
If this form is filed after April 1, a late filing fee must accompany the form. See page 3 of this form for late filing information.
                                                                    Exemption requested for tax years:
A late fee is attached:       Yes       No 
                                                                                                      ________________________________
                                                                    Declaration
I declare under the penalties for false swearing [ORS 305.990(4)] that I have examined this document (and attachments) and to the best of my  
knowledge they are true, correct, and complete.
Must be signed by the president, proper officer, head official, or authorized delegate of the organization.
Name (print or type)                  Title                Phone    Signature                                                       Date
                                                           (      ) X                                                                      /     /

150-310-085 (Rev. 02-29-24)                                         Page 2 of 3                                                     Form OR-AP-RPPTE-EB

                            Oregon Revised Statute (ORS) and Oregon Administrative Rule (OAR)
ORS 307.166. (1) If property is owned or being purchased by          or 307.090 to a lessee, sublessee or entity the property of which is 
an institution, organization or public body that is granted exemp-   eligible for exemption under ORS 307.040 or 307.090 must provide 
tion or the right to claim exemption for any of its property under   the assessor of the county in which the property is located with 
a provision of law contained in this chapter, and the institution,   the following information as soon as practicable after execution 
organization or public body leases or otherwise grants the use       of a lease, sublease or other grant of use and possession of the 
and possession of the property to another institution, organization  property:
or public body that is likewise granted exemption or the right to    (A) The name and address of the lessee, sublessee or possessor;
claim exemption for property under a provision of law contained      (B) Upon request of the assessor, a copy of the lease, sublease 
in this chapter, the property is exempt from taxation if used by     or other grant of use and possession of the property; and
the lessee or possessor in the manner, if any, required by law for   (C) The location of the property.
the exemption of property owned or being purchased by the les-       (b) Upon compliance with paragraph (a) of this subsection, the 
see or possessor and any tax savings resulting from the exemp-       property is exempt from taxation under this section during the 
tion from taxation granted under this section will inure solely to   term of the lease, sublease or other grant of use and possession. 
the benefit of the lessee or possessor. Likewise, if the property 
is sublet or otherwise the use and possession of the property is     OAR 150-307-0200
granted to another institution, organization or public body of the   Property of Exempt Entities Leased to Other Exempt Entities
kind described in this subsection, the property is exempt if used 
by the sublessee or possessor in the manner, if any, required by     (1) For purposes of ORS 307.166, a lease or other agreement 
law for the exemption of property owned or being purchased by        means any written document that communicates the terms and 
the sublessee or possessor and any tax savings resulting from the    conditions of tenancy. A verbal agreement will not qualify in an 
exemption from taxation granted under this section will inure        exemption claim.
solely to the benefit of the sublessee or possessor.
(2) Except as provided in subsection (4) of this section, to obtain  (2) Public body property which is leased or used by another public 
the exemption under this section, the lessee, sublessee or entity in body is exempt from property taxes when the property is used 
possession must file a claim for exemption with the county asses-    by the lessee for a qualifying exempt purpose on July 1 of the 
sor, verified by the oath or affirmation of the president or other   assessment year to be exempted. The public body granting pos-
proper officer of the institution or organization, or head official  session and use of their property must provide notice of the lease 
of the public body or the legally authorized delegate of the head    or other agreement to the assessor after entering the agreement. If 
official, showing:                                                   requested by the assessor, a copy of the lease or other agreement 
(a) A complete description of the property for which exemp-          must be provided.
tion is claimed.
(b) All facts relating to the ownership or purchase of the           (3) When public body property is subsequently leased to another 
property.                                                            entity other than a public body whose property is exempt from 
(c) All facts relating to the use of the property by the lessee,     taxation, filing a timely application for a property tax exemption 
sublessee or entity in possession.                                   is required.
(d) A true copy of the lease, sublease or other grant of use and 
possession covering the property for which exemption is claimed.     (4) When property of entities that are not public bodies but whose 
(e) Any other information required by the claim form.                property is exempt from taxation is leased to a public body, an 
(3)(a) The claim required under subsection (2) of this section       application for a property tax exemption is also required.
must be filed on or before April 1 preceding the tax year for which 
the exemption is claimed, except:                                    (5) When application is required, late filing is permitted. Payment 
(A) If the lease, sublease or other grant of use and possession      of the late filing fee must be submitted with the application. The 
is entered into after March 1 but not later than June 30, the claim  late filing fee cannot be excused or waived.
must be filed within 30 days after the date the lease, sublease or 
other grant of use and possession is entered into if the exemption   Late filing information:
is claimed for the assessment year beginning on the preceding 
January 1; or                                                        ORS 307.162 provides for late filing as follows:
(B) If a late filing fee is paid in the manner provided in ORS 
307.162 (2), the claim may be filed within the time specified in     1.  If you are filing before December 31 for the current tax year, the 
                                                                     late filing fee is $200.00 or one-tenth of one percent of the real 
ORS 307.162 (2).                                                     market value of the property, whichever is greater.
(b) The exemption first applies for the tax year beginning           2.  If you are filing before April 1 of the current tax year, for the 
July 1 of the year for which the claim is filed. The exemption       current tax year only, and you are a first-time filer, have good 
continues as long as the ownership and use of the property re-       and sufficient cause for filing late, or are a government entity 
main unchanged and during the period of the lease, sublease or       described in ORS 307.090, the late filing fee is $200.00.
other grant of use and possession. If either the ownership or use    3.  If you are filing for the current tax year and up to five prior tax 
changes, a new claim must be filed as provided in this section. If   years and you are a first-time filer, have good and sufficient 
the lease, sublease or other grant of use and possession expires     cause for filing late, or are a government entity described in 
before July 1 of any year, the exemption terminates as of January    ORS 307.090, and are either filing within 60 days of the mail-
1 of the same calendar year.                                         ing date of a notice of additional tax or are filing at any time if 
                                                                     no notice was mailed, then the late filing fee is the greater of 
(4)(a) In lieu of filing a claim under subsection (2) of this sec-
                                                                     $200.00 or one-tenth of one percent of the real market value as 
tion, the lessor, sublessor or person granting the use and posses-   of the most recent assessment date, multiplied by the number 
sion of property that is exempt from taxation under ORS 307.040      of prior years claimed.

150-310-085 (Rev. 02-29-24)                           Page 3 of 3                                                Form OR-AP-RPPTE-EB