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
Oregon Department of Agriculture and request a site visit to examine and determine if the equipment qualifies for exemption.