enterprise zones
Enterprise zones serve to help attract private business investment and to help resident businesses to reinvest and grow in those communities facing economic challenges. They also assist many local governments that wish to have tax incentives and other assistance available to stimulate sound business investments that support and improve the quality of life.

In exchange for locating or expanding into an enterprise zone, eligible (generally non-retail) businesses receive total exemption from the property taxes normally assessed on new plant and equipment for at least three years (but up to five years) in the standard program. Sponsored by local city/county/port governments or tribal governments, an enterprise zone typically serves as a focal point for local development efforts and incentives. One hundred cities in 35 counties currently use enterprise zones to create better economic opportunities. There are currently 56 enterprise zones across Oregon: 47 rural, 9 urban.

Contacts, maps and zone details
Enterprise zone map: PDF or JPG
Enterprise zone profiles—details for each zone
Zone Managers, including maps
Department representatives
Program information
»  Standard (3- to 5-year) exemption on qualified property
Authorization support materials:
  • Pre-authorization consultation guidance and worksheets
  • First-source hiring agreement minimum language (PDF)
  • Sample enterprise zone authorization denial letter
  • Sample resolution for waiving employment-increase requirements in the case of a modernization investment:
    • Costing $25 million or more
    • Corresponding to increased productivity measure and dedicated workforce training expense (PDF)
  • "Work-in-Progress" exemption before qualification: Use application and process as for regular "Cancellation of Assessment on Commercial Facilities Under Construction" (PDF on Department of Revenue site)
  • Sample statement of continuing interest by business PDF (necessary to maintain "active" authorization status if going unused after two years)
  • Annual letter from local zone manager (PDF)
  • Sample Taxing District Advisory PDF or Word Form
»  Extended abatement (4- to 5-years)
Explanation about the extended abatement (PDF)
Methodology for extended abatement compensation standard (PDF)
Average annual wage by county
Sample agreement for extended abatement (PDF)
»  Rural long-term (up to 15 years)
Fact sheet
Minimum criteria matrix
County eligibility factors (PDF)
Flowchart for tax credit (PDF)
»  Electronic Commerce
»  Federal and Indian Reservation designations
IRS publication 954—Tax Incentives for Empowerment Zones and Other Distressed Communities
Oregon Reservation Enterprise Zone Eligibility Statistics

Resources
Forms for business tax payers (Oregon Department of Revenue)
Administrative rules
Organization of main enterprise zone rules
Oregon Administrative Rules—Secretary of State Archives links:

Government
Resources and Information

Cities, ports and counties across Oregon "sponsor" enterprise zones. Please visit the department web site for information and documents.