Bill Text: OR SB679 | 2013 | Regular Session | Introduced

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Bill Title: Relating to property tax rates; prescribing an effective date.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Failed) 2013-07-08 - In committee upon adjournment. [SB679 Detail]

Download: Oregon-2013-SB679-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 3671

                         Senate Bill 679

Sponsored by Senator KNOPP; Senator STARR

                             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.

  Limits amount by which property tax rate applicable to
homestead of certain persons 67 years of age or older may
increase over prior year's rate.
  Takes effect on 91st day following adjournment sine die.

                        A BILL FOR AN ACT
Relating to property tax rates; and prescribing an effective
  date.
Be It Enacted by the People of the State of Oregon:
  SECTION 1.  { + (1) Notwithstanding ORS 310.100, the property
tax rate applicable to the homestead, as defined in ORS 311.666,
of a person who is at least 67 years of age and who has filed a
valid claim under subsection (3) of this section shall be
determined under subsection (2) of this section.
  (2)(a) The property tax rate shall be the property tax rate
that applied to the homestead for the immediately preceding
property tax year, plus the percentage of any increase in the tax
rate applicable in the current property tax year over the tax
rate applicable to the homestead for the immediately preceding
property tax year as determined according to the following
table: + }
                                                                ________________________________________________________________

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

   { +
THE PERSON'S HOUSEHOLDPERCENTAGE OF
  INCOME, AS DEFINED IN  INCREASE IN TAX
  ORS 310.630, FOR THE   RATE APPLICABLE
  PRIOR CALENDAR YEAR    TO HOMESTEAD + }

   { +
$0 - 50,0000 percent
  $50,001 - 55,000       10 percent
  $55,001 - 60,000       20 percent
  $60,001 - 65,000       30 percent
  $65,001 - 70,000       40 percent
  $70,001 and greater    100 percent + }
____________________________________________________________
END OF POSSIBLE IRREGULAR TABULAR TEXT
____________________________________________________________
                                                                ________________________________________________________________

   { +  (b) The amounts of household income in the table shall be
increased or decreased annually in proportion to the change in
the average Portland-Salem, OR-WA Consumer Price Index for All
Urban Consumers for All Items as published by the Bureau of Labor
Statistics of the United States Department of Labor for the 12
consecutive months ending December 31 of the current calendar
year from the same statistic for the 12 consecutive months ending
December 31 of the immediately preceding calendar year.
  (3)(a) A taxpayer's claim for relief under subsection (2) of
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 taxpayer to claim, the relief; and
  (D) Have attached:
  (i) Any documentary proof required by the department; and
  (ii) A statement verified by a written declaration of all
taxpayers claiming deferral to the effect that the statements
contained in the claim are true.
  (b) The claim for relief must be filed with the assessor of the
county in which the homestead is located after January 1 and on
or before April 15 of the year for which deferral is claimed.
  (4) 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 the deferral.
  (5) If the taxpayer and the homestead are determined to be
eligible, a timely claim for deferral has the effect of requiring
the county assessor to determine the property tax rate applicable
to the taxpayer's homestead under subsection (2) of this section.
  (6) Any taxpayer aggrieved by the denial of a claim for relief
under this section may appeal in the manner provided by ORS
305.404 to 305.560. + }
  SECTION 2.  { + 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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