Bill Text: OR HB2563 | 2011 | Regular Session | Enrolled
Bill Title: Relating to exemptions to property taxation; and prescribing an effective date.
Spectrum: Unknown
Status: (Passed) 2011-08-02 - Chapter 656, (2011 Laws): Effective date September 29, 2011. [HB2563 Detail]
Download: Oregon-2011-HB2563-Enrolled.html
76th OREGON LEGISLATIVE ASSEMBLY--2011 Regular Session
Enrolled
House Bill 2563
Introduced and printed pursuant to House Rule 12.00. Presession
filed (at the request of House Interim Committee on Revenue)
CHAPTER ................
AN ACT
Relating to exemptions to property taxation; creating new
provisions; amending ORS 307.175 and section 7, chapter 637,
Oregon Laws 2005; repealing sections 4 and 7, chapter 957,
Oregon Laws 1999; and prescribing an effective date.
Be It Enacted by the People of the State of Oregon:
SECTION 1. Section 7, chapter 637, Oregon Laws 2005, is amended
to read:
{ + Sec. 7. + } { - Notwithstanding section 3 of this 2005
Act, - } Property may not qualify for a first year of exemption
under
{ - section 3 of this 2005 Act - } { + ORS 307.455 + } for a
tax year beginning on or after July 1, { - 2011 - } { +
2013 + }.
SECTION 2. { + (1) A food processor may apply for exemption
under ORS 307.455 for the tax year beginning on July 1, 2011, by
submitting to the Department of Revenue on or before December 31,
2011, the application and information required under ORS 307.455
(2)(a) accompanied by the late filing fee required under ORS
307.455 (2)(b).
(2) If tax on the exempt value has not been paid, the tax and
any interest are abated.
(3) If tax on the exempt value has been paid, the tax collector
shall notify the governing body of the county of the refund
required under ORS 307.455. Upon receipt of notice from the tax
collector, the governing body shall cause a refund of the tax and
any fee and interest paid to be made from the refund reserve
account, if the county has established a refund reserve account
under ORS 311.807, or from the unsegregated tax collections
account described in ORS 311.385. The refund under this
subsection shall be made without interest. The county assessor
and tax collector shall make the necessary corrections in the
records of their offices. + }
SECTION 3. ORS 307.175 is amended to read:
307.175. (1) { + As used in this section, 'alternative energy
system' means + }property { - equipped with - }
{ + consisting of + } solar, geothermal, wind, water, fuel cell
or methane gas energy systems for the purpose of heating, cooling
or generating { + electricity. + }
{ - electrical energy shall be exempt from ad valorem taxation
in an amount that equals any positive amount obtained by
subtracting the real market value of the property as if it were
Enrolled House Bill 2563 (HB 2563-B) Page 1
not equipped with such systems, from the real market value of the
property so equipped. - }
{ - (2) This section applies to tax years beginning prior to
July 1, 2012. - }
{ - (3) Except as provided in subsection (4) of this section,
this section does not apply to property owned or leased by any
person whose principal business activity is directly or
indirectly the production, transportation or distribution of
energy, including but not limited to public utilities as defined
in ORS 757.005 and people's utility districts as defined in ORS
261.010. - }
{ - (4) This section applies to an alternative energy system
that is owned or leased by a person whose principal business
activity is directly or indirectly the production, transportation
or distribution of energy if the system is a net metering
facility, as defined in ORS 757.300, or other system primarily
designed to offset onsite electricity use. - }
{ + (2) An alternative energy system is exempt from ad
valorem property taxation if the system is:
(a) A net metering facility, as defined in ORS 757.300; or
(b) Primarily designed to offset onsite electricity use.
(3) Notwithstanding ORS 307.110 and 308.505 to 308.665, any
portion of the real property to which an alternative energy
system is affixed is exempt under this section if:
(a) The real property is otherwise exempt from ad valorem
property taxation; and
(b) The alternative energy system is exempt under this section.
(4) Property equipped with an alternative energy system is
exempt from ad valorem property taxation in an amount that equals
any positive amount obtained by subtracting the real market value
of the property as if it were not equipped with an alternative
energy system from the real market value of the property as
equipped with the alternative energy system. + }
SECTION 4. { + The amendments to ORS 307.175 by section 3 of
this 2011 Act apply to tax years beginning on or after July 1,
2011, and before July 1, 2018. + }
SECTION 5. { + (1) Section 4, chapter 957, Oregon Laws 1999,
as amended by section 1, chapter 795, Oregon Laws 2003, and
section 2, chapter 852, Oregon Laws 2009, is repealed.
(2) Section 7, chapter 957, Oregon Laws 1999, as amended by
section 2, chapter 795, Oregon Laws 2003, and section 3, chapter
852, Oregon Laws 2009, is repealed. + }
SECTION 6. { + This 2011 Act takes effect on the 91st day
after the date on which the 2011 regular session of the
Seventy-sixth Legislative Assembly adjourns sine die. + }
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Enrolled House Bill 2563 (HB 2563-B) Page 2
Passed by House June 13, 2011
Repassed by House June 22, 2011
.............................................................
Ramona Kenady Line, Chief Clerk of House
.............................................................
Bruce Hanna, Speaker of House
.............................................................
Arnie Roblan, Speaker of House
Passed by Senate June 20, 2011
.............................................................
Peter Courtney, President of Senate
Enrolled House Bill 2563 (HB 2563-B) Page 3
Received by Governor:
......M.,............., 2011
Approved:
......M.,............., 2011
.............................................................
John Kitzhaber, Governor
Filed in Office of Secretary of State:
......M.,............., 2011
.............................................................
Kate Brown, Secretary of State
Enrolled House Bill 2563 (HB 2563-B) Page 4
