{"data":{"id":"us-or/ors-358.499--2","jurisdiction":"us-or","citation":"ORS 358.499","heading":"Applicability and sunset provisions for classification and special assessment. Note: The amendments to 358.499 by section 5, chapter 209, Oregon Laws 2025, apply to applications for classification and special assessment under 358.480 to 358.545 filed on or after September 26, 2025, for property tax years beginning on or after July 1, 2026. See section 22, chapter 209, Oregon Laws 2025. The text that applies to applications for classification and special assessment under 358.480 to 358.545 filed before September 26, 2025, for property tax years beginning before July 1, 2026, is set forth for the user’s convenience.","body":"(1) Property first classified and specially assessed as historic property for a tax year beginning on or before July 1, 1994, shall continue to be so classified, specially assessed and removed from special assessment as provided under ORS 358.480 to 358.545 as those sections were in existence and in effect on December 31, 1992.\n      (2) Property may be classified and specially assessed under ORS 358.480 to 358.545 pursuant to application filed under ORS 358.487 on or after September 9, 1995, and first applicable for the tax year 1996-1997 or any tax year thereafter.\n      (3) Property may not be classified and specially assessed pursuant to application filed under ORS 358.487 or 358.540 if the application is filed on or after July 1, 2024, for property tax years beginning on or after July 1, 2025.","path":["09 - Education and Culture","30. Education and Culture","Chapter 358 — Oregon Historical and Heritage Agencies, Programs and Tax Provisions; Museums; Local Symphonies and Bands; Archaeological Objects and Sites"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors358.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"1167df967025ee39db619bb01f8fb904dc1f4a6e59ba34ee531bc2824fb5cd2f","source_id":"us-or","stale":false,"prev":"us-or/ors-358.499","next":"us-or/ors-358.500"},"notice":"GroundRules: Original legal text. Not legal advice."}