Friday, October 26, 2018

Deschutes County Fraternal Organizations Property Tax Exemptions

Property Class codes
980 Benevolent/Charitable, Fraternal Ownership Vacant
981 Benevolent/Charitable, Fraternal Ownership Improved
983 Property Leased to Benevolent/Charitable, Fraternal Ownership
985 Benevolent/Charitable/Fraternal Ownership - Temporarily Exempt
989 Benevolent/Charitable/Fraternal Organization with a Manufactured Structure

Deschutes County Assessor assigns Property Class: 981 -- MUNICIPAL OR OTHER EXEMPT to (by sample) all Fraternal Organizations

Might there be a report of all property classification values for the county?
A work in progress:
https://www.oregon.gov/geo/.../LCOG_Task2_Report_to_DLCD.docx
and
Assessment of Stat Class Applicability for
Building a Statewide Land Use Data Layer
https://www.oregon.gov/geo/FIT%20Documents/Statewide%20Land%20Use%20-%20Stat%20Class%20Assessment%20-%20Report%20-%20FINAL.pdf


Property Tax Exemptions For Specified Organizations
https://www.oregon.gov/DOR/forms/FormsPubs/property-tax-exemptions_310-664.pdf

ORS 307.136

Definition of Fraternal Orgnization;
https://www.oregonlaws.org/ors/307.134

https://www.oregon.gov/DOR/forms/FormsPubs/property-tax-exemption_310-087.pdf
Application for Real and Personal Property Tax Exemption
For lease, sublease, or lease-purchased property owned by a taxable owner and leased to an exempt public body, institution, or organization, other than the state of Oregon or the U.S. Government, ORS 307.112.

Just a guess:  The approved application is an official document supporting the tax exemption.  Reasonable to think that a supporting document evidence exists to substantiate the tax exemption.  Somewhere to be found unless the dog ate it.

138 Fraternal Organizations in Deschutes County should have some record on file of their approved application for this tax exemption of $86,413,293

In the Course of a meeting with the Deschutes County Assessor 26 he replied to my question about the amount by saying disregard it, it means nothing,.

Deschutes Dial TAble 3 is a document that does not appear in the public Sal record like it does in other counties.  It was provided to me by the Deschutes County Assessor at my request.

Deschutes Dial Table 3 2018-19:





Social Welfare Exemptions:
138 Fraternal Organizations in Deschutes County are tax exempt
Taxable Assessed Value: $86,413,293
                              RMV: $386,280,095
Assessed Value Exempt:  $86,413,293

171 Churches and Religious Organizations:
Taxable Assessed Value: 0
                             RMV: $101,633,269
Assessed Value Exempt: $25,222,374

Example:
St. Francis of Assisi
https://dial.deschutes.org/Real/Index/151193
Property Class: 910 -- MUNICIPAL OR OTHER EXEMPT
No RMV
No Tax

https://dial.deschutes.org/Real/Index/118615
RMV: Land only $1,389,450
AV: 0
Tax:  0


Oregon has over 100 Exemption Programs
https://www.oregon.gov/DOR/programs/property/Pages/exemptions.aspx

Property Tax Exemptions for Specified Organizations
https://www.oregon.gov/DOR/forms/FormsPubs/property-tax-exemptions_310-664.pdf
Fraternal organizations (ORS 307.136)
A fraternal organization must be organized as a not- for-profit corporation and regularly provide financial support for a charitable activity with the purpose of doing good to others rather than for the convenience of its members. It is not solely a social club and college fraternities or sororities don’t qualify.
“Fraternal organizations” include, but are not limited to: the Masons, the Knights of Pythias, the Knights of Columbus, and Benevolent and Protective Order of Elks, the Fraternal Order Of Eagles, the Loyal Order of Moose, the Independent Order of Odd Fellows, the Oregon State Grange, the American Legion, the Veter- ans of Foreign Wars, the International Association of Lions Clubs, the Soroptimist International, the Rotary International, and the Kiwanis International.
To qualify for the property tax exemption, the property must be actively occupied and used in lodge or fraternal work, or for entertainment and recreational purposes. It is not exempt if it is rented to others for sums greater than reasonable expenses for heat, lights, water, janito- rial services, supplies, facility repair, and rehabilitation.

Additional ORS 307.136



Masonic
https://www.zillow.com/homedetails/61246-Ladera-Rd-Bend-OR-97702/87761356_zpid/

https://www.beenverified.com/property/or/bend/ladera-rd-residences/

https://dial.deschutes.org/Real/Index/151391

https://dial.deschutes.org/Real/Index/249697

https://dial.deschutes.org/results/general?value=the+4m+group&x=0&y=0&m=0

Account: 269700
Site Address: 1041 NE 9TH ST, BEND, OR 97701
Class ID: 610
Description: CONCESSION/CONCESSIONAIRE

Ownership

Owner: THE 4M GROUP
DBA: THE HUMAN BEAN
Mailing Address:
  PO BOX 7589
  BEND, OR 97708

https://www.bizapedia.com/us/the-4m-group-llc.html

https://www.redfin.com/OR/Bend/1041-NE-8th-St-97701/home/112318594

https://dial.deschutes.org/results/general?value=1041+ne+9th+st&x=0&y=0&m=0






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