OR SB464 | 2021 | Regular Session
Status
Completed Legislative Action
Spectrum: Strong Partisan Bill (Republican 12-1)
Status: Passed on August 20 2021 - 100% progression
Action: 2021-08-20 - Effective date, September 25, 2021.
Text: Latest bill text (Engrossed) [PDF]
Spectrum: Strong Partisan Bill (Republican 12-1)
Status: Passed on August 20 2021 - 100% progression
Action: 2021-08-20 - Effective date, September 25, 2021.
Text: Latest bill text (Engrossed) [PDF]
Summary
Authorizes governing body of county covered by state of emergency declared in response to September 2020 wildfires to adopt law directing tax collector to prorate and cancel property taxes imposed on taxable property that suffered loss in real market value as result of wildfires, without application from property owner. Requires tax collector to prorate and cancel property taxes imposed on taxable property destroyed or damaged by wildfire during September 2020 in county covered by state of emergency declared in response to wildfire as if property were destroyed property under current law. Coordinates timing of proration of taxes for property destroyed and damaged by fire or act of God. Applies to property tax year beginning on July 1, 2020.] Authorizes governing body of county covered by state of emergency declared in response to September 2020 wildfires to adopt law directing tax collector to prorate and cancel property taxes imposed on taxable property that suffered loss in real market value as result of wildfires, without application from property owner. Authorizes such governing bodies to adopt law to direct tax collector to prorate and cancel property taxes on taxable property that suffered damage, or disruption of use, due to wildfires, upon application by property owner. Requires such laws to include wildfire map, produced through public process, identifying boundaries within which wildfire tax relief may be granted. Provides for refunds of overpayment of property taxes. Applies to property tax year beginning on July 1, 2020. Takes effect on 91st day following adjournment sine die.
Title
Relating to the taxation of damaged property; and prescribing an effective date.
Sponsors
Roll Calls
2021-06-25 - House - House Third Reading (Y: 55 N: 0 NV: 0 Abs: 4) [PASS]
2021-06-24 - House - House Committee Do Pass the A-Eng bill (Y: 7 N: 0 NV: 0 Abs: 0) [PASS]
2021-06-15 - Senate - Senate Third Reading (Y: 28 N: 1 NV: 0 Abs: 1) [PASS]
2021-06-09 - Senate - Senate Committee Do pass with amendments. (Printed A-Eng.) (Y: 5 N: 0 NV: 0 Abs: 0) [PASS]
2021-06-24 - House - House Committee Do Pass the A-Eng bill (Y: 7 N: 0 NV: 0 Abs: 0) [PASS]
2021-06-15 - Senate - Senate Third Reading (Y: 28 N: 1 NV: 0 Abs: 1) [PASS]
2021-06-09 - Senate - Senate Committee Do pass with amendments. (Printed A-Eng.) (Y: 5 N: 0 NV: 0 Abs: 0) [PASS]
History
| Date | Chamber | Action |
|---|---|---|
| 2021-08-20 | Senate | Effective date, September 25, 2021. |
| 2021-08-20 | Senate | Chapter 580, 2021 Laws. |
| 2021-07-19 | Senate | Governor signed. |
| 2021-06-26 | House | Speaker signed. |
| 2021-06-26 | Senate | President signed. |
| 2021-06-25 | House | Rules suspended. Third reading. Carried by Drazan. Passed. Ayes, 55; Excused, 4--Dexter, Hayden, Smith G, Wilde. |
| 2021-06-25 | House | Second reading. |
| 2021-06-24 | House | Recommendation: Do pass. |
| 2021-06-24 | House | Public Hearing and Work Session held. |
| 2021-06-22 | House | Referred to Rules. |
| 2021-06-15 | House | First reading. Referred to Speaker's desk. |
| 2021-06-15 | Senate | Vote explanation(s) filed by Heard. |
| 2021-06-15 | Senate | Girod declared potential conflict of interest. |
| 2021-06-15 | Senate | Third reading. Carried by Boquist. Passed. Ayes, 28; Nays, 1--Heard; Excused, 1--Manning Jr. |
| 2021-06-14 | Senate | Second reading. |
| 2021-06-11 | Senate | Recommendation: Do pass with amendments. (Printed A-Eng.) |
| 2021-06-09 | Senate | Work Session held. |
| 2021-06-07 | Senate | Work Session held. |
| 2021-04-19 | Senate | Public Hearing held. |
| 2021-02-11 | Senate | Public Hearing held. |
| 2021-01-19 | Senate | Referred to Finance and Revenue. |
| 2021-01-11 | Senate | Introduction and first reading. Referred to President's desk. |
