1. (1) Pursuant to Section 11b, Chapter 50, Oregon Laws 2026 (Enrolled House Bill 4084), and notwithstanding any other provisions of this division of administrative rules, an eligible business firm may not be authorized under ORS 285C.140, for a property tax exemption under ORS 285C.175 (standard enterprise zone exemption) with respect to property consisting of a data center project between June 5, 2026 and the date that is 90 days following the date on which the 2027 regular session of the Oregon Legislative Assembly adjourns sine die.

2. (2) For purposes of this rule:

   1. (a) “Data center” has the meaning set forth in OAR 123-650-0100.
   2. (b) “Data center project” has the meaning set forth in OAR 123-650-0100.

3. (3) For avoidance of doubt, this rule does not apply to the following:

   1. (a) Eligible business firm authorizations of a data center project for a standard enterprise zone exemption that were made by the zone sponsor(s) and the county assessor before June 5, 2026, i.e. the zone sponsor and the county assessor approved the business firm’s application for authorization submitted pursuant to ORS 285C.140, for property tax exemption under ORS 285C.175, before June 5, 2026, the effective date of Section 11b, Chapter 50, Oregon Laws 2026.
   2. (b) Business firm certifications of the zone sponsor(s) and the county assessor that approve a business firm’s data center project application under ORS 285C.403, for a long-term property tax exemption under ORS 285C.409 for qualified property located in a rural enterprise zone.
   3. (c) An “eligible project” as defined by ORS 285C.600 that is located in a strategic investment zone established under ORS 285C.623, within which the property may be exempt from property taxation under the strategic investment program established under ORS 285.600 to 285C.635 and ORS 307.123.
4. (4) This rule is repealed on January 1, 2029, pursuant to Section 11c, Chapter 50, Oregon Laws 2026.

Statutory/Other Authority

ORS 285A.075, ORS 285C.060(1) & Oregon Laws 2026, Chapter 50

Statutes/Other Implemented

Oregon Laws 2026, Chapter 50 & ORS 285C.140

History

OBDD 10-2026, temporary adopt filed 06/05/2026, effective 06/05/2026 through 12/01/2026