Form OR-A-PTE - Application for Property Tax Exemption - Affordable Housing (Religious Organizations)

Sep 19, 2026

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Application OR-A-PTE for requesting an exemption from property tax for affordable housing owned by religious organizations under Oregon Revised Statute (ORS) 307.140(4). The form explains annual filing requirements, deadlines, and late-fee procedures, and requires supporting documentation proving eligibility. It collects applicant identification, property description, property use questions tied to affordability and covenant terms, lease/sublease details, and a late-fee section when applicable. It concludes with declarations and official-use fields.

LanguageEnglish

CategoryForms

FormatPDF

Pages4

Reading Time2 min

AccessFree to download

Application for Property Tax Exemption

Part A—Application for exemption

Part B—Property description

Part C—Property use

Part D—Lease or sublease

Part E—Late fee

Part F—Declaration

For official use only

Clear form Form OR-A-PTE Page 1 of 4, 150-303-006 (Rev. 02-02-24 ver. 01) Office use only Date received Application for Property Tax Exemption Use this form for Affordable Housing ONLY on property for religious organizations under Oregon Revised Statute (ORS) 307.140(4) • This application is filed ANNUALLY. • File the first application with the Department of Revenue on or before April 1 for the ensuing tax year. All subsequent filing will be filed with the county assessor. • All late filing fees are mailed to the county assessor. Contact the county assessor for late filing fee calculation. See page 2 and 3 of this form for late filing information. • The applicant is obligated to prove the property meets the requirements for exemption. Include all documents or information that show the exemption is appropriate. • To apply for an exemption other than the affordable housing exemption, please use claim form no. 150-310-088, Application for Real and Personal Property Tax Exemption for property owned by specific institutions and organizations [Oregon Revised Statute (ORS) 307.162] . • This form is available online on the Department of Revenue’[s website at: www.oregon.gov/dor](s website at: www.oregon.gov/dor). | Religious organization name | Phone
- - | | | | --- | --- | --- | --- | | Address | City | State | ZIP code | Email NOTE: You must attach current copies of your organization’s articles of incorporation, by-laws, and proof of your status as a religious organization. Part A—Application for exemption Is this your first time applying for the Affordable Housing exemption under ORS 307.140(4)? Yes. File the application with: Oregon Department of Revenue Attn: FT&E P.O. Box 14380 Salem, OR 97309-5075* No. File the application with the assessor of the county where the property is located. *If a late filing fee is required with the initial application, please make the check payable to the county assessor and mail it to the county assessor. The check will be returned to the applicant if the check is mailed to the Department of Revenue. Part B—Property description Account number (as shown on owner’s property tax statement) | Physical address | City | State | ZIP code | | --- | --- | --- | --- | List all real property for which an exemption is claimed Part C—Property use 1. Is the housing affordable to households with income equal to or less than 60 percent of the median family income for the county in which the development is built or for the state, whichever is greater. ORS 197A.470(1) Yes No 2. Does this property have an “affordable housing covenant” held by an eligible covenant holder that limits the property use to affordable rental housing for a period of not less than 60 years from the date of the certificate of occupancy? (ORS 456.270) Attach proof of covenant. Yes No Form OR-A-PTE Page 2 of 4, 150-303-006 (Rev. 02-02-24 ver. 01) 21710001020000 Oregon Department of Revenue | Part C—Property use (continued) | | | | | --- | --- | --- | --- | | 3. Is the property bare land being held for affordable housing? | | | | | | Yes (Describe how you will use the property) | | No | | | | | | | Part D—Lease or sublease | | | | 4. Is the property owned by your organization? Yes No If yes, is any portion of the property you lease used by others? Yes (If yes, complete details below) No What is the square footage of the area used by others? Explain and identify the area used by others: ______________________________________________________________________________________________________________________ ______________________________________________________________________________________________________________________ 5. property: Leased by your organization Subleased by your organization Leased-purchased by your organization Beginning date: / / Expiration date: / / Square footage of area leased, subleased, or lease-purc

FAQs

Who should file Form OR-A-PTE and for what purpose?

File Form OR-A-PTE for Affordable Housing ONLY for property owned by religious organizations under ORS 307.140(4).

When must the application be filed and how are late filings handled?

The application is filed annually. File the first application with the Oregon Department of Revenue on or before April 1 for the ensuing tax year; later filings go to the county assessor. Applications filed after April 1 but on or before December 31 must include a late fee mailed to the county assessor.

What additional documents must be attached to support the exemption request?

Attach current copies of the organization’s articles of incorporation, by-laws, and proof of religious organization status. If relevant, attach proof of the affordable housing covenant, and attach a current signed copy of any lease, sublease, or lease-purchase agreement when required.

Sep 19, 2026

Upload by Ophelia