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Contact
Susan Haylock
Susan.Haylock@state.or.us
(503) 986-0672
FAX (503) 986-0793
Mailing Address:
Special Assessment Program
State Historic Preservation Office
725 Summer Street NE, Suite C
Salem, OR 97301
Financial incentives are important tools in encouraging the preservation of historic buildings. Oregon's Special Assessment of Historic Property Program, established in 1975, was the nation's first state-level historic preservation tax incentive. It "freezes" a property's assessed value for 15 years. It is most effective when the "freeze" starts before substantial rehabilitation work is undertaken that would otherwise increase the assessed value considerably.
Basic program requirements are as follows:
- The property must be listed in the National Register of Historic Places, either individually or as a contributing property in a historic district.
- A preservation plan must be prepared that outlines substantial rehab work the building will undergo during the 15-year period.
- There is an application fee equal to 1/3 of 1% (0.0033) of the real market value.
- A four-hour public open house is required annually.
- An approved plaque must be installed on the building.
- State Historic Preservation Office (SHPO) approval is needed for exterior and interior work of any substance.
To receive the maximum benefit, your application must be submitted (even in draft form) BEFORE any rehabilitation is undertaken. This helps assure that the "frozen" assessed value is the PRE-rehabilitation value.
Additional program requirements are spelled out in the Fact Sheet and Handbook below under "Applications Forms & Instructions".
Second 15-year term of the Special Assessment benefit
Recent legislation now leaves it up to local jurisdictions to decide whether or not a property owner may reapply for a second 15-year term of the benefit.
- View model resolution [ pdf ] for Local Governments to allow 2nd terms for residential properties
- View local jurisdictions [ pdf ] that have passed a resolution to allow 2nd terms for residential and commercial properties
- View new legislation [ pdf ] regarding 2nd term Special Assessment.
List of Special Assessment properties
Application Forms & Instructions
- Application Form [ pdf ]
- Instructions for Completing the Application Form [ pdf ]
- Preservation Plan Form [rtf ]
- Handbook (detailed instructions) [ pdf ]
- Program Fact Sheet [ pdf ]
- Application/Reapplication Checklist [ pdf ] [ rtf ]
- Example of Application for Commercial Property [ pdf ]
- Example of Application for Residential Property [ pdf ]
Additional Forms
- Design Review Application for Alterations, New Construction, and/or Major New Landscaping [ rtf ]
- Request to Amend Preservation Plan Form [ rtf ]
- Plaque Purchase Memo [ pdf ]
- Plaque Purchase Order Form [ rtf ]
Open House Forms
- Open House Information Memo [pdf ]
- Open House Notification Form [rtf ]
- Open House Affidavit/Guest List Form [ rtf ]
- Open House Waiver Form [ rtf ]
Statutory References
NOTE: Acrobat Reader "pdf" files can only be viewed and printed. Rich Text Files "rtf" and Microsoft Word files can be edited in a word processor and then printed.
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