HABITAT FOR HUMANITY v. DEPARTMENT OF REV.

TC 5234 SC S063542.

381 P.3d 809 (2016)

360 Or. 257

HABITAT FOR HUMANITY OF THE MID-WILLAMETTE VALLEY, Plaintiff-Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, Defendant-Respondent, and Marion County Assessor, Intervenor-Respondent.

Supreme Court of Oregon.

September 15, 2016.


Attorney(s) appearing for the Case

Gina Anne Johnnie , Sherman, Sherman, Johnnie & Hoyt, LLP, Salem, argued the cause and filed the brief for appellant.

Robert M. Wilsey , Assistant Attorney General, Salem, argued the cause and filed the brief for respondent Department of Revenue. With him on the brief were Ellen F. Rosenblum , Attorney General, and Paul L. Smith , Deputy Solicitor General.

No appearance on behalf of respondent Marion County Assessor.

En Banc


In this direct appeal from the Regular Division of the Tax Court (Tax Court), we consider whether taxpayer, Habitat for Humanity of the Mid-Willamette Valley (Habitat), is entitled to an exemption from property taxes assessed on a vacant lot that it owned. During the relevant time, Habitat intended to build a home on the lot but had...

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