Oregon Enterprise Zone Property Tax Exemption, Standard (ORS 285C.175) and Long-Term Rural Enterprise Zone Facility (ORS 285C.400-285C.420) Programs, as Applied to Data Centers

two-reviewer statute enacted or-ors-285c-longterm-rural-ez-facility-datacenter

Record created 2026-08-22, last updated 2026-08-22. Snapshot built September 14, 2026. JSON

State

OR

Kind

statute

Status

enacted

Agency

Oregon Business Development Department ("Business Oregon"); local enterprise zone sponsors (city/county) and county assessors

Citation

ORS 285C.175 ("Enterprise zone exemption; requirements; duration"); ORS 285C.400 to 285C.420 (Long-Term Rural Enterprise Zone Facility program, formerly ORS 285B.789 et seq., renumbered 2015 c.648); administered by the Oregon Business Development Department ("Business Oregon") and local enterprise-zone sponsors (cities/counties/ports); as amended by 2026 Oregon Laws Chapter 50 (House Bill 4084), see companion instrument or-hb4084-2026-ez-datacenter-moratorium

Contract term (years)

$99 Oregon pass

Mandatory

$99 Oregon pass

Summary

$99 Oregon pass

Cost allocation

$99 Oregon pass

Locked fields

$99 Oregon pass 4 recorded fields on this record are in the state and all-states passes.

• ORS 285C.175 - Enterprise zone exemption; requirements; duration statute two-reviewer

  “(A) The exemption allowed under this section applies to the first tax year for which, as of January 1 preceding the tax year, the qualified property is in service. The exemption shall continue for the next two succeeding tax years if the property continues to be owned or leased by the business firm and located in the enterprise zone. (B) The property may be exempt from property taxation under this section for up to two additional tax years consecutively following the tax years described in subparagraph (A) of this paragraph, if authorized by the written agreement entered into by the firm and the sponsor under ORS 285C.160 ... (a) The exemption allowed under this section shall be 100 percent of the assessed value of the qualified property in each of the tax years for which the exemption is available.”

  subsections (2)(a)(A)-(B) and (3)(a), in document order
  https://oregon.public.law/statutes/ors_285C.175
  Fetched directly via curl (Chrome UA) from oregon.public.law, an unofficial but text-faithful codification mirror of the Oregon Revised Statutes; direct comparison against the bracket/strikethrough amendment markup in the HB 4084 enrolled-bill text confirms consistency. [OR GATE 2026-08-24 - RE-CUT] The previous version of this row placed subsection (3) BEFORE subsection (2) behind an ellipsis that implies document order, and prefixed each half with a composite label - "(3)(a)" and "(2)(a)(A)" - that the page does not print. The page prints "(2)" and "(3)" as standalone lines each followed by the editorial note "Intentionally left blank - Ed." and then the lettered paragraphs. The row now runs in the document's own order with the document's own labels. The trailing cross-reference on the page reads "ORS 285C.160 (Agreement between firm and sponsor for additional period of exemption)"; the site injects those parenthetical section titles after every cross-reference and the quote is cut before it.

• ORS 285C.409 - Property tax exemption; requirements; duration statute two-reviewer

  “(1) A facility of a certified business firm is exempt from ad valorem property taxation: ... (c) For a period of at least seven consecutive tax years but not more than 15 consecutive tax years, as provided in the written agreement between the business firm and the rural enterprise zone sponsor under ORS 285C.403 (Certification of business firm) (3)(c), if the facility satisfies the requirements of ORS 285C.412 (Conditions for continued exemption). The period described in this paragraph shall commence as of the first tax year in which the facility is in service as of the assessment date.”

  subsection (1)(c)
  https://oregon.public.law/statutes/ors_285C.409
  Fetched directly via curl (Chrome UA) from oregon.public.law.

• ORS 285C.412 - Conditions for continued exemption statute two-reviewer

  “(1) ... (a) By the end of the calendar year in which the facility is placed in service, the total cost of the facility exceeds the lesser of $25 million or one percent of the real market value of all nonexempt taxable property in the county in which the facility is located ... (b) The business firm hires or will hire at least 75 full-time employees at the facility by the end of the fifth calendar year following the year in which the facility is placed in service; and (c) The annual average compensation for employees, based on payroll, at the business firm's facility must be at least 150 percent of the average wage in the county in which the facility is located, or, if the facility is located in a qualified rural county ... at least 130 percent”

  subsection (1)(a)-(c)
  https://oregon.public.law/statutes/ors_285C.412
  Fetched directly via curl (Chrome UA) from oregon.public.law.

• ORS 285C.175 - Enterprise zone exemption; requirements; duration statute two-reviewer

  $99 Oregon pass quote, 80 characters as extracted. The document, the pinpoint and the review state are open below.

  subsection (1)(c)
  https://oregon.public.law/statutes/ors_285C.175

• Enrolled House Bill 4084, 2026 Regular Session (amending ORS 285C.200) statute two-reviewer

  $99 Oregon pass quote, 129 characters as extracted. The document, the pinpoint and the review state are open below.

  PDF p.7, Section 10 amending ORS 285C.200(1)(c)
  https://olis.oregonlegislature.gov/liz/2026R1/Downloads/MeasureDocument/HB4084

• City of The Dalles - Enterprise Zone & Strategic Investment Program Agreements with Google government two-reviewer

  $99 Oregon pass quote, 692 characters as extracted. The document, the pinpoint and the review state are open below.

  "4 THINGS TO KNOW" section
  https://www.thedalles.org/business/google_data_centers/ezandsipagreements.php

• City of The Dalles - Enterprise Zone & Strategic Investment Program Agreements with Google government two-reviewer

  $99 Oregon pass quote, 81 characters as extracted. The document, the pinpoint and the review state are open below.

  ENTERPRISE ZONE AGREEMENTS section
  https://www.thedalles.org/business/google_data_centers/ezandsipagreements.php

• Amazon Web Services Morrow County / Umatilla County Data Center Cluster (Boardman, Port of Morrow, Hermiston)

  Morrow and Umatilla · under-construction · Oregon dossier

• Apple Prineville Data Center

  Crook · operating · Oregon dossier

• Google The Dalles Data Center Campus

  Wasco · operating · Oregon dossier

• Meta Prineville Data Center Campus

  Crook · operating · Oregon dossier