• Property tax exemption for commercial, non-utility facilities while under construction and not in use on January 1 of the assessment year for up to two years.
  
• Exemption is generally valid for any manufacturing project, including any machinery or equipment located in the unoccupied facility on January 1, anywhere in Oregon.
  
• Exemption also applies to all qualified property being constructed or installed as part of any authorized enterprise zone project.

Resources
Download the form and Oregon Administrative Rule (PDF) from the Department of Revenue