1. (1) For purposes of ORS 308.149:

   1. (a) “New construction” means any new structure, building, addition or improvement to the land, including site development.
   2. (b) “Reconstruction” means to rebuild or replace an existing structure with one of comparable utility.
   3. (c) “Major addition” means an addition that:

   4. (i) has a real market value over the threshold for minor construction in any assessment year established under ORS 308.149; and

      1. (ii) adds square footage to an existing structure.
      2. (d) “Remodeling” means a type of renovation that changes the basic plan, form or style of the property.
   5. (e) “Renovation” means the process by which older structures or historic buildings are modernized, remodeled or restored.
   6. (f) “Rehabilitation” means to restore to a former condition without changing the basic plan, form or style of the structure.

2. (2)

   1. (a) For purposes of ORS 308.149 “general ongoing maintenance and repair” means activity that:

      1. (A) Preserves the condition of existing improvements without significantly changing design or materials and achieves an average useful life that is typical of the type and quality so the property continues to perform and function efficiently;
      2. (B) Does not create new structures, additions to existing real property improvements or replacement of real or personal property machinery and equipment;
      3. (C) Does not affect a sufficient portion of the improvements to qualify as new construction, reconstruction, major additions, remodeling, renovation or rehabilitation; and
      4. (D) For income producing properties is part of a regularly scheduled maintenance program.
   2. (b) Regardless of cost, the value of general ongoing maintenance and repairs may not be included as additions for the calculation of maximum assessed value.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 308.149

History

REV 15-2023, minor correction filed 10/06/2023, effective 10/06/2023
Renumbered from 150-308.149-(A), REV 58-2016, f. 8-13-16, cert. ef. 9-1-16
REV 13-1999, f. 12-30-99, cert. ef. 12-31-99
REV 11-1998, f. 12-29-98, cert. ef. 12-31-98
Renumbered from 150-308.149, REV 8-1998, f. 11-13-98, cert. ef. 12-31-98
RD 9-1997, f. & cert. ef. 12-31-97