OAR 150-307-0220: Qualifications for Exemption of Indian Properties

The following criteria shall be used to determine the qualification for property tax exemption under ORS 307.180 when land is not held in trust for the tribe or for an individual by the federal government. (1) Property must be located within the tribal boundaries of the reservation. (2) The owner must be an enrolled tribal member residing on the reservation but not necessarily on the property. Example: an enrolled tribal member owns farmland on the reservation but maintains a household in a housing unit on the reservation. The farmland is exempt from taxation. (3) Property may be leased to a non-Indian and retain tax-exempt status. Example: an enrolled tribal member living on the reservation leases all farmland to a non-Indian farmer. The farmland is exempt from taxation. (4) Personal property leased to a tribal member and delivered on the reservation is exempt. Property leased to a tribal member, delivered off the reservation but used on the reservation is also exempt. NOTE: A lease-purchase agreement is different than a lease, therefore property covered by a lease-purchase agreement might be taxable. (5) Fee title ownership of land located on the reservation by an enrolled tribal member of that reservation does not negate the tax-exempt status of that land. (6) Marriage between an enrolled tribal member and a non-Indian spouse will not, of itself, jeopardize the tax-exempt status of the land they hold together on the reservation.