Client
A leading AI-focused cloud computing company specializing in high-performance GPU infrastructure for generative AI, machine learning, VFX rendering, and other compute-intensive workloads engaged DMA to support property tax compliance across multiple Oregon locations.
Challenge
During an initial review of the company’s fixed asset files, DMA identified that many assets by themselves would not have qualified for enterprise zone exemption. Under ORS 285C.185(6)(a) and OAR , assets under $50,000 do not qualify for exemption unless identified as components of a larger integrated system. Without proper integrated system grouping, $321.8 million of the client’s assets would not qualify for exemption.
Solution
DMA collaborated with the company to identify system components and restructure asset groupings to allow for integrated asset reporting. Our team worked with the assessor to confirm that the approach was aligned with Oregon statutes and that the integrated assets would now qualify for the enterprise zone exemption.
Result
By restructuring asset reporting to properly reflect integrated units, the previously excluded $321.8 million qualified for the Enterprise Zone abatement. This yielded an estimated $7.8 million in additional savings across the five‑year exemption period.
Why DMA?
DMA’s extensive knowledge of Oregon’s property tax rules and integrated unit requirements allowed our team to identify the issue before filings were submitted. We worked quickly with our client to determine the best corrective path and ensure the updated methodology would be accepted by the taxing jurisdiction.
Our experience with property tax compliance and integrated system classification helps maximize available incentives while maintaining compliance.
Connect with us to learn how DMA’s credits and incentives and property tax compliance teams help you maximize available savings while maintaining compliance.
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