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Food processors exemption claim
ORS 307.453-307.459 – Food processors exemption
 
A property tax exemption is available for certain types of property acquired and installed by Oregon food processors (ORS 307.455). A food processor is defined as a person engaged in the business of processing, repacking, freezing, canning, dehydrating, concentrating, or preserving raw or fresh fruit, vegetables, nuts, legumes, or seafood for human consumption before the point of the first sale.

For property first put into service in the last calendar year, the process for claiming exemption requires filing a completed exemption claim with the county assessor or the Department of Revenue, whichever appraises the property. Such claims must be filed on or before March 1, or by December 31 if accompanied by the late filing fee.

Prior to filing a claim for exemption, the taxpayer must contact Oregon Department of Agriculture and request a site visit to examine and determine if the equipment qualifies for exemption.



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