1. (1) A parsonage or caretaker residence is considered primarily a residence even though incidental religious use may occur there. A parsonage or caretaker’s residence is totally taxable unless it meets the criteria established in OAR 150-307-0140.

2. (2) The following are examples of activities which do not qualify the residence for an exemption:

   1. (a) Living close to the house of worship to deter vandalism;
   2. (b) Opening and closing the house of worship daily;
   3. (c) Living close to the house of worship for the sake of convenience; or
   4. (d) Required living quarters for caretaker or pastor’s family which do not meet conditions in OAR 150-307-0140.
3. (3) Notwithstanding subsection (2), a parsonage or caretaker residence may qualify for the affordable housing exemption under ORS 307.140(4) if it meets all requirements of that statute and ORS 307.162.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 307.140 & 307.162

History

REV 24-2021, amend filed 12/16/2021, effective 01/01/2022
Renumbered from 150-307.140(4), REV 53-2016, f. 8-13-16, cert. ef. 9-1-16
RD 8-1991, f. 12-30-91, cert. ef. 12-31-91