Bill Text: OR HJR14 | 2011 | Regular Session | Introduced

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Bill Title: Proposing amendment to Oregon Constitution relating to property taxation.

Sponsorship: Partisan Bill (Democrat 1)

Status: (Failed) 2011-06-30 - In committee upon adjournment. [HJR14 Detail]

Download: Oregon-2011-HJR14-Introduced.html

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     76th OREGON LEGISLATIVE ASSEMBLY--2011 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 2148

                    House Joint Resolution 14

Sponsored by Representative GELSER (Presession filed.)

                             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.

  Proposes amendment to Oregon Constitution to allow common
school districts and union high school districts to impose taxes
to fund public school system at maximum allowable rate of $6.50
per $1,000 of property's real market value, or $7.50 per $1,000
of property's real market value if district submits question of
rate to voters. Provides that taxes imposed in excess of Ballot
Measure 5 (1990) limits may not be taken into account for
purposes of apportioning state funds to common school districts
and union high school districts.
  Refers proposed amendment to people for their approval or
rejection at next regular general election.

                        JOINT RESOLUTION
Be It Resolved by the Legislative Assembly of the State of
  Oregon:
  PARAGRAPH 1. Section 11b, Article XI of the Constitution of the
State of Oregon, is amended to read:
   { +  Sec. 11b. + } (1) { + (a) + } During and after the fiscal
year 1991-92, taxes imposed upon any property shall be separated
into two categories: One which dedicates revenues raised
specifically to fund the public school system and one which
dedicates revenues raised to fund government operations other
than the public school system. The taxes in each category shall
be limited as set forth in the table which follows and these
limits shall apply whether the taxes imposed on property are
calculated on the basis of the value of that property or on some
other basis:

                     MAXIMUM ALLOWABLE TAXES
                      For Each $1000.00 of
                  Property's Real Market Value

____NOTE_TO_WEB_CUSTOMERS:__________________________________
THE FOLLOWING TABULAR TEXT MAY BE IRREGULAR.
FOR COMPLETE INFORMATION PLEASE SEE THE PRINTED MEASURE.
_______________________________________________________________

Fiscal YSchoOthersthan Schools

____NOTE_TO_WEB_CUSTOMERS:__________________________________
THE FOLLOWING TABULAR TEXT MAY BE IRREGULAR.
FOR COMPLETE INFORMATION PLEASE SEE THE PRINTED MEASURE.
_______________________________________________________________

1991-1992  $15.00   $10.00
1992-1993  $12.50   $10.00
1993-1994  $10.00   $10.00
1994-1995  $ 7.50   $10.00
1995-1996  $ 5.00   $10.00
and thereafter
____________________________________________________________
END OF POSSIBLE IRREGULAR TABULAR TEXT
____________________________________________________________
  Property tax revenues are deemed to be dedicated to funding the
public school system if the revenues are to be used exclusively
for educational services, including support services, provided by
some unit of government, at any level from pre-kindergarten
through post-graduate training.
   { +  (b) Notwithstanding paragraph (a) of this subsection, for
tax years beginning on or after July 1, 2012, the maximum
allowable taxes imposed by a common school district or a union
high school district specifically to fund the public school
system is:
  (A) $6.50 for each $1,000 of property's real market value.
  (B) $7.50 for each $1,000 of property's real market value
provided the district submits the question of the $7.50 rate to
voters in the district and obtains the approval of a majority of
the voters voting on the question. The voter participation
requirements described in section 11 (8) of this Article apply to
an election under this subparagraph.
  (c) Section 11 of this Article does not apply to taxes imposed
under paragraph (b) of this subsection.
  (d) Taxes imposed under this subsection in excess of a school
district's permanent rate may not be taken into account in the
apportionment of state funds to common school districts and union
high school districts. + }
  (2) The following definitions shall apply to this section:
  (a) 'Real market value' is the minimum amount in cash which
could reasonably be expected by an informed seller acting without
compulsion, from an informed buyer acting without compulsion, in
an 'arms-length' transaction during the period for which the
property is taxed.
  (b) A 'tax' is any charge imposed by a governmental unit upon
property or upon a property owner as a direct consequence of
ownership of that property except incurred charges and
assessments for local improvements.
  (c) { + (A) + } 'Incurred charges' include and are specifically
limited to those charges by government which can be controlled or
avoided by the property owner  { - . - }  { + : + }
  (i) Because the charges are based on the quantity of the goods
or services used and the owner has direct control over the
quantity;   { - or - }
  (ii) Because the goods or services are provided only on the
specific request of the property owner; or
  (iii) Because the goods or services are provided by the
governmental unit only after the individual property owner has
failed to meet routine obligations of ownership and such action
is deemed necessary to enforce regulations pertaining to health
or safety.
   { +  (B) + } Incurred charges shall not exceed the actual
costs of providing the goods or services.
  (d) { + (A) + } A 'local improvement' is a capital construction
project undertaken by a governmental unit { + : + }

  (i) Which provides a special benefit only to specific
properties or rectifies a problem caused by specific properties
 { - , and - }  { + ; + }
  (ii) The costs of which are assessed against those properties
in a single assessment upon the completion of the project
 { - , - }  { + ; + } and
  (iii) For which the payment of the assessment plus appropriate
interest may be spread over a period of at least ten years.
   { +  (B) + } The total of all assessments for a local
improvement shall not exceed the actual costs incurred by the
governmental unit in designing, constructing and financing the
project.
  (3) The limitations of subsection (1) of this section apply to
all taxes imposed on property or property ownership
except { + : + }
  (a) Taxes imposed to pay the principal and interest on bonded
indebtedness authorized by a specific provision of this
Constitution.
  (b) Taxes imposed to pay the principal and interest on bonded
indebtedness incurred or to be incurred for capital construction
or improvements, provided the bonds are offered as general
obligations of the issuing governmental unit and provided further
that either the bonds were issued not later than November 6,
1990, or the question of the issuance of the specific bonds has
been approved by the electors of the issuing governmental unit.
  (4) In the event that taxes authorized by any provision of this
Constitution to be imposed upon any property should exceed the
limitation imposed on either category of taxing units defined in
subsection (1) of this section, then, notwithstanding any other
provision of this Constitution, the taxes imposed upon such
property by the taxing units in that category shall be reduced
evenly by the percentage necessary to meet the limitation for
that category. The percentages used to reduce the taxes imposed
shall be calculated separately for each category and may vary
from property to property within the same taxing unit. The
limitation imposed by this section shall not affect the tax base
of a taxing unit.
    { - (5) The Legislative Assembly shall replace from the
State's general fund any revenue lost by the public school system
because of the limitations of this section. The Legislative
Assembly is authorized, however, to adopt laws which would limit
the total of such replacement revenue plus the taxes imposed
within the limitations of this section in any year to the
corresponding total for the previous year plus 6 percent. This
subsection applies only during fiscal years 1991-92 through
1995-96, inclusive. - }

  PARAGRAPH 2.  { + The amendment proposed by this resolution
shall be submitted to the people for their approval or rejection
at the next regular general election held throughout this
state. + }
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