Bill Text: OR HJR19 | 2013 | Regular Session | Introduced

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Bill Title: Proposing revision of Oregon Constitution relating to property taxation; and requiring approval by a two-thirds majority.

Spectrum: Committee Bill

Status: (Failed) 2013-07-08 - In committee upon adjournment. [HJR19 Detail]

Download: Oregon-2013-HJR19-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 1233

                    House Joint Resolution 19

Sponsored by 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.

  Proposes revision of Oregon Constitution to remove certain
limitations on local option ad valorem property taxes and to
freeze assessed value of homestead of certain seniors and
disabled individuals at assessed value on date claim filed.
  Refers proposed revision to people for their approval or
rejection at next primary election.

                        JOINT RESOLUTION
Be It Resolved by the Legislative Assembly of the State of
  Oregon, two-thirds of all the members of each house concurring:
  PARAGRAPH 1. The Constitution of the State of Oregon is revised
by creating a new section 11m to be added to and made a part of
Article XI, such section to read:
   { +  SECTION 11m. + }  { + (1) The limitations of sections 11
and 11b of this Article do not apply to a local option ad valorem
property tax imposed under this section.
  (2)(a) A local taxing district may impose a local option ad
valorem property tax under this section by submitting the
question of the levy to the voters in the local taxing district
at an election in November of an even-numbered year and obtaining
the approval of a majority of the voters voting on the question.
  (b)(A) A local taxing district may impose a levy pursuant to
this section for no more than 10 years.
  (B) A local taxing district may submit the question of renewal
of a levy imposed under this section to the voters in the local
taxing district at an election in November of any even-numbered
year that is within two years of the expiration of the levy that
the local taxing district seeks to renew.
  (C) For any question of a levy submitted to the voters of a
local taxing district, including renewal of a levy, the local
taxing district must include in the question a statement setting
forth the length of time for which the levy will be imposed and a
statement that taxes paid under the levy will not be reduced by
operation of the limits in section 11b of this Article.
  (3) Notwithstanding subsection (1) of this section, the maximum
assessed value of property in this state for a local option ad
valorem property tax imposed under this section is determined
under subsection (1) of section 11 of this Article.
  (4) Section 32, Article I, and section 1, Article IX of this
Constitution, do not apply to this section. + }

  PARAGRAPH 2. The Constitution of the State of Oregon is revised
by creating a new section 11n to be added to and made a part of
Article XI, such section to read:
   { +  SECTION 11n. + }  { + (1) The Legislative Assembly shall
enact a property tax relief program pursuant to which,
notwithstanding section 11 of this Article, the assessed value of
the homestead, as defined by law, of a person meeting certain
eligibility requirements based on age or disability, as
determined pursuant to an application process under law, does not
increase during the period in which the eligible person is
enrolled in the program.
  (2) Section 32, Article I, and section 1, Article IX of this
Constitution, do not apply to this section. + }
  PARAGRAPH 3. Section 11e, Article XI of the Constitution of the
State of Oregon, is revised to read:
   { +  Sec. 11e. + } If any portion, clause or phrase of
 { - sections 11b to 11e - }   { + section 11b, 11c, 11d, 11e,
11m or 11n + } of this Article is for any reason held to be
invalid or unconstitutional by a court of competent jurisdiction,
the remaining portions, clauses and phrases   { - shall not
be - }   { + are not + } affected but   { - shall - }  remain in
full force and effect.

  PARAGRAPH 4.  { + The revision proposed by this resolution
shall be submitted to the people for their approval or rejection
at the next primary election. + }
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