OAR 150-307-0180: Burial Grounds, Cemeteries, Crematories

(1) Buildings used exclusively to store machinery and equipment which is used solely for cemetery, crematory, or alternative disposition of human remains purposes are exempt. Example: a crematory association owns a tool shed used solely to store maintenance machinery and equipment. The tool shed is exempt. Example: a caretaker’s residence is owned by a cemetery association and is located on cemetery grounds. The caretaker’s residence is taxable. Example: a funeral parlor is located on cemetery grounds. The funeral parlor is taxable. (2) A pet cemetery is taxable. The assessor shall exempt only burial grounds of human remains.