{
  "id": "or-ors-285c-longterm-rural-ez-facility-datacenter",
  "jurisdiction": "OR",
  "kind": "statute",
  "status": "enacted",
  "title": "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",
  "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",
  "docket_no": null,
  "agency": "Oregon Business Development Department (\"Business Oregon\"); local enterprise zone sponsors (city/county) and county assessors",
  "utility": null,
  "verification": "verified",
  "updated_at": "2026-08-22T08:33:11.494345+00:00",
  "record_url": "https://verifiedatlas.com/i/or-ors-285c-longterm-rural-ez-facility-datacenter/",
  "snapshot_built_at": "2026-09-14T14:33:17+00:00",
  "sources": [
    {
      "url": "https://oregon.public.law/statutes/ors_285C.175",
      "pinpoint": "subsections (2)(a)(A)-(B) and (3)(a), in document order",
      "quote": "(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.",
      "quote_chars": 810,
      "title": "ORS 285C.175 - Enterprise zone exemption; requirements; duration",
      "source_type": "statute",
      "verification": "verified"
    },
    {
      "url": "https://oregon.public.law/statutes/ors_285C.409",
      "pinpoint": "subsection (1)(c)",
      "quote": "(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.",
      "quote_chars": 593,
      "title": "ORS 285C.409 - Property tax exemption; requirements; duration",
      "source_type": "statute",
      "verification": "verified"
    },
    {
      "url": "https://oregon.public.law/statutes/ors_285C.412",
      "pinpoint": "subsection (1)(a)-(c)",
      "quote": "(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",
      "quote_chars": 753,
      "title": "ORS 285C.412 - Conditions for continued exemption",
      "source_type": "statute",
      "verification": "verified"
    },
    {
      "url": "https://oregon.public.law/statutes/ors_285C.175",
      "pinpoint": "subsection (1)(c)",
      "quote": null,
      "quote_chars": 80,
      "title": "ORS 285C.175 - Enterprise zone exemption; requirements; duration",
      "source_type": "statute",
      "verification": "verified"
    },
    {
      "url": "https://olis.oregonlegislature.gov/liz/2026R1/Downloads/MeasureDocument/HB4084",
      "pinpoint": "PDF p.7, Section 10 amending ORS 285C.200(1)(c)",
      "quote": null,
      "quote_chars": 129,
      "title": "Enrolled House Bill 4084, 2026 Regular Session (amending ORS 285C.200)",
      "source_type": "statute",
      "verification": "verified"
    },
    {
      "url": "https://www.thedalles.org/business/google_data_centers/ezandsipagreements.php",
      "pinpoint": "\"4 THINGS TO KNOW\" section",
      "quote": null,
      "quote_chars": 692,
      "title": "City of The Dalles - Enterprise Zone & Strategic Investment Program Agreements with Google",
      "source_type": "government",
      "verification": "verified"
    },
    {
      "url": "https://www.thedalles.org/business/google_data_centers/ezandsipagreements.php",
      "pinpoint": "ENTERPRISE ZONE AGREEMENTS section",
      "quote": null,
      "quote_chars": 81,
      "title": "City of The Dalles - Enterprise Zone & Strategic Investment Program Agreements with Google",
      "source_type": "government",
      "verification": "verified"
    }
  ],
  "access": "Recorded term fields, and quotes past the first 3, are in the $99 state pass or the $199 all-states pass. Identity, citation, every source document and every pinpoint are open. https://verifiedatlas.com/pricing/"
}