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Food processors exemption claim
ORS 307.453-307.459 – Food processors exemption
The 2013 Oregon Legislature reinstated the property tax exemption 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.
Under 2013 Oregon Laws Chapter 210 (HB 2735), there are special requirements to claim an exemption for property (certain machinery and equipment and personal property) put into service in calendar year 2012 and qualified by the Oregon Department of Agriculture (ODA). In order to claim an exemption for property put into service in 2012, the food processor must first have the property qualified by the ODA, then file a completed exemption claim form along with the late filing fee with the Department of Revenue by December 31, 2013 (postmark date).
For property first put into service in 2013, the filing process for claiming exemption will require filing the completed exemption claim with the county assessor or the Department of Revenue, whichever appraises the property. Such claims will be due on or before March 1, 2014, or by December 31, 2014 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.

Forms and instructions