71st OREGON LEGISLATIVE ASSEMBLY--2001 Regular Session
HA to HB 2208
LC 1232/HB 2208-9
HOUSE AMENDMENTS TO
HOUSE BILL 2208
By COMMITTEE ON SCHOOL FUNDING AND TAX FAIRNESS/REVENUE
May 4
On page 1 of the printed bill, line 2, delete 'and' and after
'294.480,' insert '307.242, 307.244,'.
Delete line 3 and insert '310.060, 310.692, 311.370, 311.645,
311.668, 311.676, 312.140 and 609.100 and section 2, chapter 266,
Oregon Laws 1993; and prescribing an effective date.'.
On page 11, after line 31, insert:
' { + SECTION 20. + } ORS 310.692 is amended to read:
' 310.692. (1) Amounts necessary to make the payments
authorized by ORS 307.244 and 310.635 { - may - } { +
shall + } be transferred to a suspense account established under
ORS 293.445 from the appropriation made by the Legislative
Assembly to fund the elderly rental assistance program.
' (2) If any portion of the tax liability for which the refund
payments described in subsection (1) of this section are
authorized are offset against the refund, the Department of
Revenue shall transfer from the suspense account referred to in
subsection (1) of this section to the General Fund an amount
equal to the income tax liability.
' { + (3) Of the total amount transferred to the suspense
account referred to in subsection (1) of this section for the
biennium, the department shall allocate a portion to each fiscal
year. The allocation shall be the department's best estimate of
the most efficient use of the moneys in the suspense account so
as to minimize any reductions in the payments required under ORS
307.244 and 310.635 for each fiscal year. + }
' { - (3) - } { + (4) + }On or before { - September
15 - } { + November 1 + } of each fiscal year of each biennium,
the Department of Revenue shall
{ - estimate - } { + determine + } the amount of money needed
to make the payments under ORS 307.244 and 310.635 { + for that
fiscal year + }. If the sum of the obligations is { - estimated
to be - } greater than the amounts credited to the suspense
account referred to in { - ORS 293.445 for the - } { +
subsection (1) of this section and allocated to that + } fiscal
year for those obligations { + under subsection (3) of this
section + }, the { - elderly rental assistance - } payments
{ + required under ORS 307.244 and 310.635 + } shall be
proportionally reduced { - in order - } { + so + } that the
state { - shall - } { + does + } not accrue a debt in excess
of the amount credited. { - No claim for payment shall - }
{ + A claim for payment may not + } accrue to a taxpayer under
ORS 310.635 { + or to a county under ORS 307.244 + } in excess
of the amount determined under this subsection.
' { + (5) If the amount allocated to the first fiscal year of
a biennium under subsection (3) of this section exceeds the
amount of actual payments made under ORS 307.244 or 310.635, the
excess amount shall be available for payments under ORS 307.244
or 310.635 in the second fiscal year of the biennium. + }
' { + SECTION 21. + } { + The amendments to ORS 310.692 by
section 20 of this 2001 Act apply to biennia beginning on or
after July 1, 2001. + }
' { + SECTION 22. + } ORS 307.242 is amended to read:
' 307.242. (1) Upon compliance with this section, whenever a
corporation, as defined in ORS 307.375, is receiving or has
received any federal or state financial assistance, such as a
loan, mortgage insurance, aid to construction, rent supplement or
otherwise, under the following federal or state laws, the
property owned or being purchased by that corporation in actual
use for corporate purposes or in the process of construction for
use for corporate purposes on January 1 of the assessment year is
exempt from ad valorem taxation:
' (a) Section 202 of Title II of the National Housing Act (12
U.S.C. 1701q).
' (b) Section 236 of the National Housing Act (12 U.S.C. 1715z
(1)).
' (c) Section 231 of Title II of the National Housing Act (12
U.S.C. 1715v).
' (d) Section 101 of Title I of the National Housing Act (12
U.S.C. 1701s) or section 8 of Title II of the National Housing
Act (42 U.S.C. 1437f), providing rent supplement or housing
assistance payments.
' (e) ORS 456.515 to 456.725 and 458.505 to 458.515.
' (2) A corporation claiming the exemption under subsection (1)
of this section shall file with the county assessor, on forms
prescribed by the Department of Revenue and supplied by the
assessor, a written claim therefor in duplicate on or before
April 1 of each assessment year for which the exemption is
claimed. If the claim for any year is not filed within the time
specified,
{ - except as provided under ORS 307.475 and subsection (3) of
this section, - } the exemption { - shall - } { + may + }
not be allowed on the assessment roll for that year. In addition
to any other matters prescribed by the Department of Revenue to
be contained in or accompany the claim, the claim shall:
' (a) Declare or be accompanied by a declaration that the
corporation meets the requirements of ORS 307.375 and that the
property meets the requirements of ORS 307.243 (1);
' (b) Describe or be accompanied by a description of the
federal financial assistance the corporation is receiving or has
received;
' (c) Contain or be accompanied by a statement showing in
detail the sources and amounts of all income received by the
corporation and the basis for rental amounts charged for
occupancy of the facilities; and
' (d) Be signed by the taxpayer subject to the penalties for
false swearing.
' (3) Notwithstanding subsection (2) of this section:
' (a) If the property qualifies for exemption on or after March
1 and before July 1, the claim may be filed within 30 days after
the date of qualification.
' (b) A statement may be filed under this section at any time
prior to { - December 31 - } { + September 15 + } of the
assessment { + + }year for which exemption is first desired.
However, any statement filed after the time for filing the
statement specified in subsection (2) of this section, unless
filed under paragraph (a) of this subsection, must be accompanied
by a late filing fee of the greater of $200 or one-tenth of one
percent of the real market value of the property to which the
statement pertains, as determined as of January 1 of the
assessment year by the assessor for this purpose. If the
statement is not accompanied by the late filing fee or if the
late filing fee is not otherwise paid, no exemption shall be
allowed for the year based upon a statement filed pursuant to
this subsection. A statement may be filed under this section
notwithstanding that there are no grounds for hardship as
required for late filing under ORS 307.475. The value of the
property used to determine the late filing fee under this section
is appealable in the same manner as other acts of the county
assessor. Any filing fee collected under this section shall be
deposited to the county general fund to be made available for
county general governmental expenses.
' (4) The assessor shall act upon the claim and shall approve
or reject it, noting the action of the assessor upon both the
original and the duplicate copies. The duplicate copy therefor
shall be returned to the claimant.
' (5) The Department of Revenue shall furnish to a county
assessor, upon the request of the county assessor, a statement
certifying the qualification or nonqualification of a corporation
under ORS 307.375 and this section based upon the corporation's
claim under this section.
' (6) Residents of a facility of a corporation exempt from
taxation under this section { - shall - } { + may + } not be
entitled to the tax benefits of ORS 307.370 to 307.385.
' { + SECTION 23. + } ORS 307.244 is amended to read:
' 307.244. (1) The assessor shall compute and list the value
and compute and list the amount of tax which would have been
charged on each property receiving an exemption under ORS 307.242
had the property not received an exemption. On or before October
15, { - or as soon as practicable, - } the county assessor
shall certify the total amounts so computed for each county to
the Department of Revenue and to the county treasurer.
' (2) Not later than November 15, { - or as soon as
practicable, - } the Department of Revenue shall pay to each
county treasurer the amount certified under subsection (1) of
this section, less any discount provided in ORS 311.505. The
payments made by the department under this section shall be made
from the suspense account referred to in ORS 310.692. { + If
necessary, the payments may be prorated as provided in ORS
310.692. + }
' (3) Payments made by the department to the various county
treasurers under this section shall be distributed to the taxing
units of the county in accordance with the schedule of
percentages computed under ORS 311.390.
' { + SECTION 24. + } { + The amendments to ORS 307.242 and
307.244 by sections 22 and 23 of this 2001 Act apply to tax years
beginning on or after July 1, 2001. + }
' { + SECTION 25. + } ORS 311.668, as amended by section 2,
chapter 1097, Oregon Laws 1999, is amended to read:
' 311.668. (1)(a) Subject to ORS 311.670, an individual, or two
or more individuals jointly, may elect to defer the property
taxes on their homestead by filing a claim for deferral with the
county assessor after January 1 and on or before April 15 of the
first year in which deferral is claimed if:
' (A) The individual, or, in the case of two or more
individuals filing a claim jointly, each individual, is 62 years
of age or older on April 15 of the year in which the claim is
filed; or
' (B) The individual is a disabled person on April 15 of the
year in which the claim is filed. In the case of individuals
filing a claim jointly, only one individual need be a disabled
person in order to make the election.
' (b) In order to make the election described in paragraph (a)
of this subsection, the individual must have, or in the case of
two or more individuals filing a claim jointly, all of the
individuals together must have household income, as defined in
ORS 310.630, for the calendar year immediately preceding the
calendar year in which the claim is filed of less than
{ - $27,500 - } { + $32,000 + }.
' (c) The county assessor shall forward each claim filed under
this subsection to the Department of Revenue which shall
determine if the property is eligible for deferral.
' (2) When the taxpayer elects to defer property taxes for any
year by filing a claim for deferral under subsection (1) of this
section, it shall have the effect of:
' (a) Deferring the payment of the property taxes levied on the
homestead for the fiscal year beginning on July 1 of such year.
' (b) Continuing the deferral of the payment by the taxpayer of
any property taxes deferred under ORS 311.666 to 311.701 for
previous years which have not become delinquent under ORS
311.686.
' (c) Continuing the deferral of the payment by the taxpayer of
any future property taxes for as long as the provisions of ORS
311.670 are met.
' (3) If a guardian or conservator has been appointed for an
individual otherwise qualified to obtain deferral of taxes under
ORS 311.666 to 311.701, the guardian or conservator may act for
such individual in complying with the provisions of ORS 311.666
to 311.701.
' (4) If a trustee of an inter vivos trust which was created by
and is revocable by an individual, who is both the trustor and a
beneficiary of the trust and who is otherwise qualified to obtain
a deferral of taxes under ORS 311.666 to 311.701, owns the fee
simple estate under a recorded instrument of sale, the trustee
may act for the individual in complying with the provisions of
ORS 311.666 to 311.701.
' (5) Nothing in this section shall be construed to require a
spouse of an individual to file a claim jointly with the
individual even though the spouse may be eligible to claim the
deferral jointly with the individual.
' (6) Any person aggrieved by the denial of a claim for
deferral of homestead property taxes or disqualification from
deferral of homestead property taxes may appeal in the manner
provided by ORS 305.404 to 305.560.
' (7)(a) For each tax year beginning on or after July 1, 2002,
the Department of Revenue shall recompute the maximum household
income that may be incurred under an allowable claim for deferral
under subsection (1)(b) of this section. The computation shall be
as follows:
' (A) Divide the average U.S. City Average Consumer Price Index
for the first six months of the current calendar year by the
average U.S. City Average Consumer Price Index for the first six
months of 2001.
' (B) Recompute the maximum household income by multiplying
{ - $27,500 - } { + $32,000 + } by the appropriate indexing
factor determined as provided in subparagraph (A) of this
paragraph.
' (b) As used in this subsection, 'U.S. City Average Consumer
Price Index' means the U.S. City Average Consumer Price Index for
All Urban Consumers (All Items) as published by the Bureau of
Labor Statistics of the United States Department of Labor.
' (c) If any change in the maximum household income determined
under paragraph (a) of this subsection is not a multiple of $500,
the increase shall be rounded to the nearest multiple of $500.
' { + SECTION 26. + } { + The amendments to ORS 311.668 by
section 25 of this 2001 Act apply to claims for property tax
deferral filed on or after January 1, 2002. + }
' { + SECTION 27. + } ORS 311.676, as amended by section 4,
chapter 1097, Oregon Laws 1999, is amended to read:
' 311.676. (1) Upon determining the amount of deferred taxes on
tax-deferred property for the tax year, the Department of Revenue
shall pay to the respective county tax collectors an amount
equivalent to the deferred taxes less three percent thereof.
Payment shall be made from the revolving account established
under ORS 311.701.
' (2) The department shall maintain accounts for each deferred
property and shall accrue interest only on the actual amount of
taxes advanced to the county.
' (3) { + (a) + } If only a portion of taxes are deferred under
ORS 311.689, the department shall pay the portion that is
eligible for deferral to the tax collector and shall provide a
separate notice to the county assessor stating the amount of
property taxes that the department is paying.
' { + (b) The notice stating the amount of property taxes
paid by the department and any other county records indicating
those amounts are not subject to the prohibitions against
disclosure set forth in ORS 314.835. + }
' { + SECTION 28. + } { + The amendments to ORS 311.676 by
section 27 of this 2001 Act apply only to the deferral of
property taxes in tax years beginning on or after July 1,
2001. + }
' { + SECTION 29. + } Section 2, chapter 266, Oregon Laws
1993, as amended by section 3, chapter 748, Oregon Laws 1995, is
amended to read:
' { + Sec. 2. + } (1)(a) Land acquired by an Indian tribe by
purchase, gift or without consideration is exempt from taxation
if:
' (A) The land is located within the ancient tribal boundaries
of the tribe; and
' (B) Transfer of the land to a trust administered by the
United States has been requested or is in process.
' (b) The exemption under this section shall continue for no
more than four years after the initial year of exemption under
this section { - , and in no case shall the exemption continue
beyond the 2001-2002 tax year - } . If the land is not
transferred to the trust within the five-tax-year exemption
period, the exemption pursuant to this subsection shall cease
commencing with the first tax year beginning after the expiration
of the five-tax-year period.
' { - (2) Subsection (1) of this section applies to land
acquired after January 1, 1991, and to tax years beginning on or
after July 1, 1991. Any property taxes and interest that have
been paid on behalf of property described in subsection (1) of
this section for the tax year beginning July 1, 1991, or for a
subsequent tax year within the exemption period, shall be
refunded in the manner provided under subsection (3) of this
section. If the taxes have not been paid, the taxes and interest
due thereon are abated. - }
' { - (3) Upon a determination that a property is exempt under
this section, the tax collector shall notify the governing body
of the county of any refund required and the governing body shall
cause a refund of the taxes to be made from the unsegregated tax
collections account established under ORS 311.385, without
interest. The tax collector and assessor shall make the necessary
correcting entries in the records of their offices. - }
' { - (4) This section is repealed on July 1, 2002. The repeal
is applicable to tax years beginning on or after July 1, 2002,
and no exemption of property shall be granted pursuant to this
section - }
' { + (2) Property may not be exempt under this section + }
for a tax year beginning on or after July 1, { - 2002 - } { +
2012 + }.
' { + SECTION 30. + } { + This 2001 Act takes effect on the
91st day after the date on which the regular session of the
Seventy-first Legislative Assembly adjourns sine die. + } ' .
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