Oregon tax credits and incentives
Review the program rules and claim timing below, then confirm the requirements with the administering agency.
This directory is not tax advice. Confirm eligibility, tax-year rules, deadlines and filing requirements with a tax professional.
Amounts are subject to the conditions in each listing. A source review does not mean applications are open or that a business qualifies.
1 program
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Oregon enterprise zone property exemption
Property tax exemption
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]
Check program requirements [Business Oregon enterprise zone guide]
Eligibility, claim steps and deadlines for Oregon enterprise zone property exemption
- 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]
Sources reviewed
Full details and sources for Oregon enterprise zone property exemption