Oregon enterprise zone property exemption
Property tax exemption
Agency: Business Oregon, local zone sponsors and county assessors. Agency source
This directory is not tax advice. Confirm eligibility, tax-year rules, deadlines and filing requirements with a tax professional.
Check program requirements [Business Oregon enterprise zone guide]
- Who qualifies
- Eligible businesses investing in qualifying property in a designated enterprise zone, obtaining local authorization and meeting employment and other zone requirements. [Business Oregon enterprise zone guide]
- What it’s worth
- 100% exemption on qualifying new plant and equipment for three years; an agreed extension can increase the period to four or five years. [Business Oregon enterprise zone guide]
- How to claim
- Apply with OR-EZ-AUTH before starting qualifying work. Claim with OR-EZ-EXCLM and, initially, OR-EZ-PS; file with the county assessor and copy the zone manager. [Business Oregon enterprise zone guide]
- Deadlines and application windows
- Authorization precedes project work. Exemption claims are due April 1 after the relevant January 1 and annually during exemption; late-filing rules and fees apply. [Business Oregon enterprise zone guide]
Amounts are subject to the conditions in each listing. A source review does not mean applications are open or that a business qualifies.
Official sources
Listing reviewed