Bill Text: OR HB2459 | 2013 | Regular Session | Introduced

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Bill Title: Relating to homestead property taxes; prescribing an effective date.

Spectrum: Committee Bill

Status: (Failed) 2013-07-08 - In committee upon adjournment. [HB2459 Detail]

Download: Oregon-2013-HB2459-Introduced.html

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     77th OREGON LEGISLATIVE ASSEMBLY--2013 Regular Session

NOTE:  Matter within  { +  braces and plus signs + } in an
amended section is new. Matter within  { -  braces and minus
signs - } is existing law to be omitted. New sections are within
 { +  braces and plus signs + } .

LC 1234

                         House Bill 2459

Introduced and printed pursuant to House Rule 12.00. Presession
  filed (at the request of House Interim Committee on Revenue)

                             SUMMARY

The following summary is not prepared by the sponsors of the
measure and is not a part of the body thereof subject to
consideration by the Legislative Assembly. It is an editor's
brief statement of the essential features of the measure as
introduced.

  Applies statutory bar to foreclosure of outstanding property
taxes to outstanding taxes owed by individual who was, or whose
homestead was determined to be, ineligible for homestead property
tax deferral program as result of recent changes in law and whose
homestead was reactivated for deferral during certain period.
  Takes effect on 91st day following adjournment sine die.

                        A BILL FOR AN ACT
Relating to homestead property taxes; creating new provisions;
  amending ORS 311.693; and prescribing an effective date.
Be It Enacted by the People of the State of Oregon:
  SECTION 1.  { + (1) This section applies to outstanding
property taxes that became due on or after September 29, 2011,
and before January 1, 2016, and that are owed by an individual:
  (a) Whose homestead was granted deferral under ORS 311.666 to
311.701 prior to September 29, 2011;
  (b) Who was, or whose homestead was, determined to be
ineligible pursuant to ORS 311.689 (1) on or after September 29,
2011; and
  (c) Whose homestead was reactivated for the homestead property
tax deferral program on or after September 29, 2011, and before
January 1, 2016.
  (2)(a) Notwithstanding any provision of ORS chapter 312 to the
contrary and ORS 311.696 (1), upon compliance with ORS 311.693,
taxes described in subsection (1) of this section that remain
unpaid shall remain a lien and, except as provided in paragraph
(b) of this subsection, shall become delinquent as otherwise
provided by law, but are not subject to foreclosure under ORS
chapter 312 before August 15 of the calendar year following the
calendar year in which one of the circumstances listed in ORS
311.684 occurs.
  (b) Interest on delinquent taxes described in subsection (1) of
this section shall accrue at the rate provided in ORS 311.674
(3).
  (3) This section does not apply if:
  (a) The tax-deferred homestead property is a manufactured
structure or floating home and is moved out of state;
  (b) The tax-deferred homestead property is personal property,
other than a manufactured structure or floating home; or

  (c) The owner of the tax-deferred homestead property has
household income, for the calendar year immediately preceding the
calendar year in which application is filed under ORS 311.693,
that exceeds the amounts allowable under ORS 311.668.
  (4) If property described in subsection (1) of this section has
been included on a foreclosure list, or a judgment of foreclosure
entered, the property shall be removed from the foreclosure list,
or the judgment vacated, unless the proceeding against the
property involves delinquent taxes other than those described in
subsection (1) of this section.
  (5)(a) Upon removal from the foreclosure list, or upon vacation
of the judgment, a penalty may not be imposed under ORS 312.110
or 312.120.
  (b) If the penalty has been imposed, the penalty is abated, or
if the penalty has been paid, upon application made to the county
assessor on or before July 1 of the year immediately following
the year of removal or vacation, the penalty shall be refunded
out of the unsegregated tax collections account in the manner
provided in ORS 311.806.
  (6) Within 60 days after approval of an application under ORS
311.693, with respect to any property to which this section
applies, the tax collector shall make the proper entries on the
tax roll and shall remove the property from the foreclosure list
and proceeding.
  (7) If a judgment has been entered foreclosing liens for
delinquent taxes against any property that is the subject of an
application filed under ORS 311.693 pursuant to this section, and
the delinquent taxes include only those taxes described in
subsection (1) of this section, or taxes in excess of those
described in subsection (1) of this section are paid, the
judgment shall be null and void and of no effect and the tax
collector shall make the proper entries on the assessment and tax
rolls to reflect the vacation of the judgment and to acknowledge
the subsisting liens.
  (8) Nothing in this section removes or releases property to
which this section applies from the lien of any unpaid tax
thereon, but the unpaid taxes remain valid and subsisting liens
as though the foreclosure proceeding had not been instituted or
as though the foreclosure proceeding had not been instituted and
a judgment entered.
  (9) Nothing in this section affects a foreclosure proceeding
instituted, or a judgment entered, to foreclose liens for
delinquent taxes against properties subject to foreclosure if the
delinquent taxes include taxes other than those described under
subsection (1) of this section. Such foreclosure proceedings
shall be instituted or continued without regard to this section
and such judgment shall be of full force and effect as if this
section did not exist.
  (10) Interest on taxes to which this section applies shall be
determined from the same dates, in the same manner and until paid
as for other property taxes remaining unpaid upon the due dates,
upon preparation of the foreclosure list in accordance with ORS
chapter 312 and subsection (2) of this section and upon entry and
following a judgment of foreclosure. + }
  SECTION 2.  { + Section 1 of this 2013 Act is repealed on
January 2, 2020. + }
  SECTION 3. ORS 311.693 is amended to read:
  311.693. (1)(a) Delay in foreclosure on account of delinquent
taxes as provided in ORS 311.691  { + or section 1 of this 2013
Act + } may not be granted unless the owner of the tax-deferred
homestead files an application for the delay with the county
assessor prior to the date the period of redemption expires under
ORS 312.120.
  (b) An application filed under this subsection must contain or
be accompanied by a verified statement of total household income

of the owner for the calendar year immediately preceding the
calendar year in which the application is filed.
  (2)(a) Upon receipt of an application under subsection (1) of
this section, the county assessor shall approve or deny the
application.
  (b) If the application is denied, the owner may appeal to the
circuit court in the county where the tax-deferred homestead
property is located within 90 days after notice in writing of the
denial is mailed to the owner by the county assessor.
  (c) Orders of the circuit court in an appeal taken under this
subsection may be appealed to the Court of Appeals within the
time and in the manner provided under ORS 312.210.
  SECTION 4. ORS 311.693, as amended by section 3 of this 2013
Act, is amended to read:
  311.693. (1)(a) Delay in foreclosure on account of delinquent
taxes as provided in ORS 311.691   { - or section 1 of this 2013
Act - } may not be granted unless the owner of the tax-deferred
homestead files an application for the delay with the county
assessor prior to the date the period of redemption expires under
ORS 312.120.
  (b) An application filed under this subsection must contain or
be accompanied by a verified statement of total household income
of the owner for the calendar year immediately preceding the
calendar year in which the application is filed.
  (2)(a) Upon receipt of an application under subsection (1) of
this section, the county assessor shall approve or deny the
application.
  (b) If the application is denied, the owner may appeal to the
circuit court in the county where the tax-deferred homestead
property is located within 90 days after notice in writing of the
denial is mailed to the owner by the county assessor.
  (c) Orders of the circuit court in an appeal taken under this
subsection may be appealed to the Court of Appeals within the
time and in the manner provided under ORS 312.210.
  SECTION 5.  { + The amendments to ORS 311.693 by section 4 of
this 2013 Act become operative on January 2, 2016. + }
  SECTION 6.  { + This 2013 Act takes effect on the 91st day
after the date on which the 2013 regular session of the
Seventy-seventh Legislative Assembly adjourns sine die. + }
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