OAR 150-307-0150: Parsonage and Caretaker Residence Exemption Guidelines

(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) The following are examples of activities which do not qualify the residence for an exemption: (a) Living close to the house of worship to deter vandalism; (b) Opening and closing the house of worship daily; (c) Living close to the house of worship for the sake of convenience; or (d) Required living quarters for caretaker or pastor’s family which do not meet conditions in OAR 150-307-0140. (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.