Bill Text: OR HB3498 | 2013 | Regular Session | Introduced

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Bill Title: Relating to property taxes due on the homestead of certain seniors; prescribing an effective date.

Spectrum: Slight Partisan Bill (Republican 15-8)

Status: (Failed) 2013-07-08 - In committee upon adjournment. [HB3498 Detail]

Download: Oregon-2013-HB3498-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 3867

                         House Bill 3498

Sponsored by Representative WEIDNER; Representatives CAMERON,
  CONGER, ESQUIVEL, GALLEGOS, GOMBERG, GORSEK, HANNA, JENSON,
  KENY-GUYER, KRIEGER, LIVELY, MATTHEWS, OLSON, REARDON,
  SPRENGER, THATCHER, THOMPSON, Senators CLOSE, HASS, KNOPP,
  WHITSETT

                             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.

  Sets limit on taxes due on homesteads of seniors with federal
adjusted gross income not exceeding 300 percent of federal
poverty level equal to total amount of taxes due for property tax
year preceding first property tax year for which relief allowed.
  Takes effect on 91st day following adjournment sine die.

                        A BILL FOR AN ACT
Relating to property taxes due on the homestead of certain
  seniors; and prescribing an effective date.
Be It Enacted by the People of the State of Oregon:
  SECTION 1.  { + (1) Notwithstanding any other provision of law,
the total amount of property taxes due with respect to a
homestead, as defined in ORS 311.666, owned by an individual
described in subsection (3) of this section who has filed a valid
claim under subsection (4) of this section may not exceed the
limit described in subsection (2) of this section.
  (2) The limit referred to in subsection (1) of this section
equals the total amount of property taxes due shown on the tax
statement delivered pursuant to ORS 311.250 with respect to a
homestead for the property tax year immediately preceding the
first property tax year to which a valid claim filed under
subsection (4) of this section relates.
  (3) An individual is eligible to file a claim for the relief
allowable under this section if the individual:
  (a) Is 62 years of age or older at the time the claim is filed;
and
  (b) Had federal adjusted gross income for the preceding year
that did not exceed 300 percent of the federal poverty level.
  (4)(a) An individual's claim for the relief allowable under
this section must:
  (A) Be in writing on a form supplied by the Department of
Revenue;
  (B) Describe the homestead;
  (C) Recite all facts establishing the eligibility of the
homestead for, and of the individual to claim, the relief; and
  (D) Have attached:
  (i) Any documentary proof required by the department; and
  (ii) A written declaration by the individual that the
statements contained in the claim are true.
  (b) The claim must be filed with the assessor of the county in
which the homestead is located, after January 1 and on or before
April 15 immediately preceding the property tax year for which
the relief is claimed.
  (5) The county assessor shall forward each claim filed under
this section to the department, and the department shall
determine whether the property is eligible for, and the
individual is eligible to claim, the relief.
  (6) If the individual and the homestead are determined to be
eligible, a timely claim for the relief has the effect of
requiring the county assessor to determine the total amount of
taxes due on the individual's homestead within the limit
described in subsection (2) of this section.
  (7) Any individual aggrieved by the denial of a claim for the
relief allowable under this section may appeal in the manner
provided by ORS 305.404 to 305.560.
  (8) The relief allowable under this section is in addition to
and not in lieu of any other property tax limit, partial
exemption, special assessment or deferral. + }
  SECTION 2.  { + (1) Section 1 of this 2013 Act applies to
property tax years beginning on or after July 1, 2014, and before
July 1, 2020.
  (2) A claim for the relief allowable under section 1 of this
2013 Act may not be filed on or after April 15, 2020. + }
  SECTION 3.  { + 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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