An Evaluation of Oregon's Special Assessment of Historic Property Program

Abstract

This thesis examines the Special Assessment of Historic Property Program, a property tax incentive available to owners of historic properties in the U.S. State of Oregon. While several studies and task force reports have been prepared since the Program was signed into law in 1975, none have included the thorough chronological context that this thesis intends to provide. Additionally, with the numerous changes to the Special Assessment Program since the early 1990s, this thesis aims to provide a current evaluation of the incentive provided to participating property owners and governments to preserve significant historic resources. Documents, case studies, and interviews were used to provide a better understanding of a program that has come under repeated criticisms in years past. This thesis will provide a baseline for future research and criticism--both positive and negative--of the Special Assessment Program, a hallmark of the historic preservation movement in Oregon.