71st OREGON LEGISLATIVE ASSEMBLY--2001 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 2354
House Bill 2876
Sponsored by Representative SHETTERLY (at the request of Oregon
Farm Bureau)
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.
Exempts consolidated parcel of real property in exclusive farm
use zone from property taxation if consolidated from contiguous,
commonly owned parcels, at least one of which is smaller than
minimum lot size, into single parcel. Limits duration of
exemption to 10 tax years.
Applies to consolidations occurring on or after January 1,
2002, and for which exemption is sought for tax years beginning
on or after July 1, 2002.
A BILL FOR AN ACT
Relating to taxation.
Be It Enacted by the People of the State of Oregon:
SECTION 1. { + Sections 2 and 3 of this 2001 Act are added to
and made a part of ORS chapter 308A. + }
SECTION 2. { + The Legislative Assembly finds and declares
that the policy of this state to preserve agricultural land in
large blocks, as stated in ORS 215.243, is promoted by granting a
temporary property tax exemption for the consolidation of small
parcels of agricultural land into larger parcels. + }
SECTION 3. { + (1) A consolidated parcel of real property
located within an exclusive farm use zone is exempt from ad
valorem property tax for 10 tax years following the date the
consolidation occurs, if the parcels that were consolidated into
a single parcel were contiguous and commonly owned, and at least
one of the parcels was smaller than a minimum lot size
acknowledged under ORS 197.251 for the exclusive farm use zone in
which the parcel is located.
(2) For purposes of this section, a consolidation of two or
more parcels into a single parcel occurs when the legal
descriptions of the parcels to be consolidated are changed to a
legal description of a single parcel, and that description is
recorded.
(3) A property owner seeking an exemption under this section
shall file an application for exemption with the county assessor.
The application shall be on a form prescribed by the Department
of Revenue and shall contain the information required by the
department. The application shall be filed:
(a) On or before May 15 preceding the first tax year for which
the exemption under this section is sought; or
(b) If consolidation occurs after April 15 and before July 1 of
the first tax year for which the exemption under this section is
sought, within 30 days following the date of consolidation.
(4) Upon receipt of an application, the county assessor shall
review the application and grant or deny the exemption. An
exemption may be denied only if the consolidation does not meet
the requirements for exemption set forth in subsection (1) of
this section or if the application is not timely filed under
subsection (3) of this section. If the assessor denies the
exemption, the assessor must send written notice of the denial to
the property owner on or before October 1 of the tax year for
which the exemption is sought. The notice must state the reason
for the exemption denial. If the notice is not mailed by October
1 of the tax year, the application shall be considered approved
and the exemption shall be granted.
(5) A consolidated parcel shall be exempt from property tax
under this section for the tax year for which the exemption is
first granted and for each of the next nine succeeding tax years
in which the property remains a single parcel located in an
exclusive farm use zone. + }
SECTION 4. { + Section 3 of this 2001 Act applies to
consolidations of real property occurring on or after January 1,
2002, and for which exemption is sought for tax years beginning
on or after July 1, 2002. + }
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