71st OREGON LEGISLATIVE ASSEMBLY--2001 Regular Session
CCA to A-Eng. HB 3057
LC 2653/HB 3057-A7
CONFERENCE COMMITTEE AMENDMENTS TO
A-ENGROSSED HOUSE BILL 3057
July 5
Amended Summary
Clarifies method of indexing income tax rate brackets.
{ + Exempts riparian land within boundaries of city and urban
growth boundary from ad valorem property taxes of city and county
under specified circumstances. Limits State Department of Fish
and Wildlife to approval of not more than 50 applications for
designation of land located as described in Act for any tax year.
Permits landowner considering conveying conservation or highway
scenic preservation easement to apply to county assessor for
report on effect of conveyance of easement on assessed value of
property. Requires property to be assessed in accordance with
report under specified circumstances if easement is conveyed.
Reduces penalty for late filing or failure to file personal
property tax return. + }
Speaker Simmons:
Your Conference Committee to whom was referred A-engrossed
House Bill 3057, having had the same under consideration,
respectfully reports it back with the recommendation that the
House concur in the Senate amendments dated June 25 and that the
bill be amended as follows and repassed.
On page 1 of the printed A-engrossed bill, line 2, after ' ORS'
insert '308.146, 308.296, 308A.359, 308A.362 and'.
On page 3, after line 44, insert:
' { + SECTION 5. + } { + Section 6 of this 2001 Act is added
to and made a part of ORS 308A.350 to 308A.383. + }
' { + SECTION 6. + } { + (1) Land located within the
boundaries of a city and an urban growth boundary is exempt from
the ad valorem property taxes of the city and county in which the
land is located if:
' (a) The governing bodies of the city and the county in which
the land is located have both adopted ordinances or resolutions:
' (A) Permitting the designation of land as riparian land; and
' (B) If possible, describing how the city or county will
provide technical assistance to landowners preparing riparian
management plans pursuant to ORS 308A.359 and will monitor
landowner compliance with approved plans; and
' (b) The land qualifies for designation and exemption as
riparian land under ORS 308A.350 to 308A.383.
' (2) Copies of the authorizing ordinances or resolutions must
be given to the county assessor and to the State Department of
Fish and Wildlife. + }
' { + SECTION 7. + } ORS 308A.359 is amended to read:
' 308A.359. (1) The State Department of Fish and Wildlife shall
develop standards and criteria for the designation of land as
riparian. Upon the receipt of an application referred to it by
the county assessor, the department shall determine if the land
described in the application is qualified for designation as
riparian.
' (2) The department shall review riparian management plans
submitted by applicants to assure compliance with the intent of
ORS 308A.353. Standards and criteria to be used to determine
consistency with the intent of ORS 308A.350 to 308A.383 shall be
developed by the department and shall be reviewed by the
department annually. These criteria shall be in addition to the
following provisions limiting participation under ORS 308A.350 to
308A.383:
' (a)(A) Subject to subparagraph (B) of this paragraph { + ,
and except as provided in subparagraph (C) of this paragraph + },
only lands planned and zoned as forest or agricultural lands,
including rangeland, in compliance with the statewide planning
goals adopted under ORS 197.240 and outside adopted urban growth
boundaries shall qualify.
' (B) Lands that, as of July 1, 1997, are outside adopted urban
growth boundaries and also as of that date are planned and zoned
as forest or agricultural lands, including rangeland, in
compliance with the statewide planning goals adopted under ORS
197.240 qualify, for tax years beginning on or after July 1,
1998, for riparian designation if they are managed in the manner
provided for designated riparian lands and are otherwise eligible
for riparian designation under ORS 308A.350 to 308A.383 even
though the lands are no longer outside adopted urban growth
boundaries or planned or zoned as forest or agriculture.
' { + (C) Lands within the boundaries of a city and an urban
growth boundary, if the city and county governing bodies have
authorized the exemption under section 6 of this 2001 Act, may
qualify if the lands are managed in the manner provided for
riparian designation under ORS 308A.350 to 308A.383. + }
' (b) Land management activities permitted within designated
riparian lands shall be consistent with the intent of ORS
308A.350 to 308A.383.
' (3) Land that the State Department of Fish and Wildlife
determines may qualify for designation as riparian shall be
approved by the department for designation and exemption under
ORS 308A.350 to 308A.383 only if the owner of the land has
developed and implemented, in accordance with the standards
adopted under subsections (1) and (2) of this section, adequate
measures for:
' (a) The continued protection of the land; or
' (b) Techniques for rehabilitation of the riparian land and
those measures or techniques are approved by the department.
' (4) The department may approve the application for
designation of land as riparian with respect to only part of the
land that is the subject of the application, but if any part of
the application is denied, the applicant may withdraw the entire
application.
' { + SECTION 8. + } ORS 308A.362 is amended to read:
' 308A.362. (1) The State Department of Fish and Wildlife shall
immediately notify the county assessor and the applicant of its
approval or disapproval of an application which shall in no event
be later than April 1 of the year following the year of receipt
of the application. Subject to subsection (2) of this section and
the mileage limitation of ORS 308A.380, an application not denied
by April 1 shall be deemed approved, and the land that is the
subject of the application shall be considered to be land that
qualifies under ORS 308A.359.
' (2) An application for land described in ORS 308A.359
(2)(a)(B) shall be approved only if filed on or before five years
after the date the land became land no longer outside adopted
urban growth boundaries or planned or zoned as forest or
agricultural land.
' { + (3) An application for land described in section 6 (1)
of this 2001 Act may be approved only if ordinances or
resolutions authorizing the exemption have been adopted by the
city and county in which the land is located and these ordinances
or resolutions are in effect on the date of application.
' (4) The department may not approve more than 50 applications
for land described in section 6 (1) of this 2001 Act for any tax
year. An application that is not approved because of the
limitation imposed by this subsection shall be held for
consideration for the next tax year. + }
' { - (3) - } { + (5)(a) + }When the department approves
land for designation as riparian under ORS 308A.359, it shall
enter an order of approval and file a copy of the order with the
county assessor within 10 days. Upon receipt of the order, the
county assessor shall enter a notation on the assessment roll
that the land described in the order is exempt from ad valorem
taxation.
' { + (b) If the land is as described in section 6 (1) of
this 2001 Act, the exemption shall apply only to the ad valorem
property taxes of the city and county that have authorized the
exemption. + }
' { - (4) - } { + (6) + } On approval of an application
filed under ORS 308A.356, for each year of designation the
assessor shall indicate on the { + assessment and + } tax roll
that the property is exempt from taxation as riparian land { +
or, in the case of land described in section 6 (1) of this 2001
Act, partially exempt from taxation. The assessor shall also
indicate on the tax roll that the land + }
{ - and - } is subject to potential additional taxes as
provided by ORS 308A.368, by adding the notation 'designated
riparian land (potential add'l tax). '
' { - (5) - } { + (7) + } Any owner whose application for
designation has been denied may appeal to the department under
the provisions of ORS 183.310 to 183.550 governing contested
cases.
' { + SECTION 9. + } { + Section 6 of this 2001 Act and the
amendments to ORS 308A.359 and 308A.362 by sections 7 and 8 of
this 2001 Act apply to tax years beginning on or after July 1,
2002. + }
' { + SECTION 10. + } { + Section 11 of this 2001 Act is
added to and made a part of ORS 271.715 to 271.795. + }
' { + SECTION 11. + } { + (1) An owner of real property
considering whether to convey a conservation easement or a
highway scenic preservation easement to a holder may apply to the
county assessor for a report on the effect of the conveyance of
the easement on the assessed value of the property upon which the
easement is to be granted.
' (2) The request for the report shall be made in writing to
the assessor and shall be accompanied by:
' (a) An appraisal of the property prepared by an appraiser
certified or licensed under ORS chapter 674. The appraisal shall
have been prepared within three months preceding the date that
application is made to the assessor and shall state the
appraiser's opinion of the real market value of the property both
before and after the easement is conveyed;
' (b) A copy of the instrument creating the easement; and
' (c) A fee in an amount determined by the assessor, as
reimbursement for the costs of preparing the report.
' (3) Upon receipt of a completed application, the assessor
shall determine what the assessed value for the property would
have been had the easement been accepted and recorded by the
proposed holder for the last tax year in which a property tax
statement described in ORS 311.250 was sent to the property
owner. The assessor shall prepare a written report stating the
assessor's findings and shall send the report to the property
owner. + }
' { + SECTION 12. + } ORS 308.146 is amended to read:
' 308.146. (1) The maximum assessed value of property shall
equal 103 percent of the property's assessed value from the prior
year or 100 percent of the property's maximum assessed value from
the prior year, whichever is greater.
' (2) Except as provided in subsections (3) and (4) of this
section, the assessed value of property to which this section
applies shall equal the lesser of:
' (a) The property's maximum assessed value; or
' (b) The property's real market value.
' (3) Notwithstanding subsections (1) and (2) of this section,
the maximum assessed value and assessed value of property shall
be determined as provided in ORS 308.149 to 308.166 if:
' (a) The property is new property or new improvements to
property;
' (b) The property is partitioned or subdivided;
' (c) The property is rezoned and used consistently with the
rezoning;
' (d) The property is first taken into account as omitted
property;
' (e) The property becomes disqualified from exemption, partial
exemption or special assessment; or
' (f) A lot line adjustment is made with respect to the
property, except that the total assessed value of all property
affected by a lot line adjustment shall not exceed the total
maximum assessed value of the affected property under paragraph
(a) or (b) of this subsection.
' (4) Notwithstanding subsections (1) and (2) of this section,
if property is subject to partial exemption or special
assessment, the property's maximum assessed value and assessed
value shall be determined as provided under the provisions of law
granting the partial exemption or special assessment.
' (5)(a) Notwithstanding subsection (1) of this section, when a
portion of property is destroyed or damaged due to fire or act of
God, for the year in which the destruction or damage is reflected
by a reduction in real market value, the maximum assessed value
of the property shall be reduced to reflect the loss from fire or
act of God.
' (b) This subsection does not apply:
' (A) To any property that is assessed under ORS 308.505 to
308.665.
' (B) If the damaged or destroyed property is property that,
when added to the assessment and tax roll, constituted minor
construction for which no adjustment to maximum assessed value
was made.
' (c) As used in this subsection, 'minor construction' has the
meaning given that term in ORS 308.149.
' (6)(a) If, during the period beginning on January 1 and
ending on July 1 of an assessment year, any real or personal
property is destroyed or damaged, the owner or purchaser under a
recorded instrument of sale in the case of real property, or the
person assessed, person in possession or owner in the case of
personal property, may apply to the county assessor to have the
real market and assessed value of the property determined as of
July 1 of the current assessment year.
' (b) The person described in paragraph (a) of this subsection
shall file an application for assessment under this section with
the county assessor on or before August 1 of the current year.
' (c) If the conditions described in this subsection are
applicable to the property, then notwithstanding ORS 308.210, the
property shall be assessed as of July 1, at 1:00 a.m. of the
assessment year, in the manner otherwise provided by law.
' { + (7)(a) Paragraph (b) of this subsection applies if:
' (A) A conservation easement or highway scenic preservation
easement is in effect on the assessment date;
' (B) The tax year is the first tax year in which the
conservation easement or highway scenic preservation easement is
taken into account in determining the property's assessed value;
and
' (C) A report has been issued by the county assessor under
section 11 of this 2001 Act within 12 months preceding or
following the date the easement was recorded.
' (b) The assessed value of the property shall be as determined
in the report issued under section 11 of this 2001 Act, but may
be further adjusted by changes in value as a result of any of the
factors described in ORS 309.115 (2), to the extent adjustments
do not cause the assessed value of the property to exceed the
property's maximum assessed value. + }
' { + SECTION 13. + } { + The amendments to ORS 308.146 by
section 12 of this 2001 Act apply to tax years beginning on or
after July 1, 2002. + }
' { + SECTION 14. + } ORS 308.296 is amended to read:
' 308.296. (1) Each person, firm, corporation or association
required by ORS 308.290 to file a return reporting only taxable
personal property, who or which has not filed a return within the
time fixed in ORS 308.290 or as extended, shall be subject to a
penalty as provided in this section.
' (2) A taxpayer who files a return to which this section
applies after March 1, or after April 15, if the taxpayer
received an extension, but on or before June 1, is subject to a
penalty equal to five percent of the tax attributable to the
taxable personal property of the taxpayer.
' (3) A taxpayer who files a return to which this section
applies after June 1, but on or before August 1, is subject to a
penalty equal to 25 percent of the tax attributable to the
taxable personal property of the taxpayer.
' (4) After August 1, a taxpayer who files a return to which
this section applies or who fails to file a return shall be
subject to a penalty equal to { - 100 - } { + 50 + } percent
of the tax attributable to the taxable personal property of the
taxpayer.
' (5) If a delinquency penalty provided in this section is
imposed, the tax statement for the year in which the penalty is
imposed shall reflect the amount of the penalty and shall
constitute notice to the taxpayer.
' (6) The county board of property tax appeals, upon
application of the taxpayer, may waive the liability for all or a
portion of the penalty upon a proper showing of good and
sufficient cause. However, an application made under this
subsection shall not be considered by the board unless filed
timely and in the same manner as an appeal under ORS 309.100.
There shall be no appeal from the determination of the board
under this subsection.
' (7) If the board waives all or a portion of a penalty already
imposed and entered on the roll, the person in charge of the roll
shall cancel the waived penalty and enter the cancellation on the
roll as an error correction under ORS 311.205 and, if the waived
penalty has been paid, it shall be refunded without interest
under ORS 311.806.
' { + SECTION 15. + } { + The amendments to ORS 308.296 by
section 14 of this 2001 Act apply to penalties imposed for the
failure to file a return reporting taxable personal property that
is due on or after the effective date of this 2001 Act. + } ' .
/sLane Shetterly
Representative
/sChris Beck
Representative
/sBill Witt
Representative
/sSteve Harper
Senator
/sLee Beyer (Excused)
Senator
/sJason Atkinson
Senator
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