Chapter 449
AN ACT
HB 2230
Relating to property tax relief for hardship; creating new provisions;
amending ORS 307.475; and prescribing an effective date.
Be It Enacted by the People of
the State of
SECTION 1.
ORS 307.475 is amended to read:
307.475. (1) Any
taxpayer may apply to the Director of the Department of Revenue for a
recommendation that the value of certain property be:
(a) Stricken from the assessment roll and that
any taxes assessed against such property be stricken from the tax roll on the
grounds of hardship[.]; or
(b) Redetermined
pursuant to ORS 308.146 (6) or 308.428.
(2) As used in this
section, “hardship” means a situation where property is subject to taxation but
would have [been exempt] received
relief had there been a timely filing of a valid claim for exemption,
for [or] cancellation of
assessment or for a redetermination of value pursuant to ORS 308.146 (6) or
308.428, and where the failure to make timely application for the exemption,
[or] cancellation or change in
assessment date was by reason of good and sufficient cause.
(3) An application to
the director for a recommendation of tax relief on the grounds of hardship must
be made not later than December 15 of the year in which the failure to timely
file a claim [the exemption or
cancellation of assessment] of hardship occurred.
(4) If the director, in
the discretion of the director, finds that tax relief should be granted on the
grounds of hardship, the director shall send the written recommendation of the
director to the assessor of the county in which the property is located. If the
assessor agrees with the recommendation, the assessor shall note approval
thereon. The person in charge of the roll shall:
[(a) Strike all or a portion of the assessment;]
(a) Enter an
assessment consistent with a redetermination of the value of the property as of
July 1 of the assessment year;
(b) Strike all or a
portion of taxes on the tax roll; or
(c) Issue a refund of
taxes already paid. A refund of taxes paid shall be treated as any refund
granted under ORS 311.806.
SECTION 2. The amendments to ORS 307.475 by section 1
of this 2007 Act apply to applications for hardship relief from taxes due for
property tax years beginning on or after July 1, 2007.
SECTION 3. This
2007 Act takes effect on the 91st day after the date on which the regular
session of the Seventy-fourth Legislative Assembly adjourns sine die.
Approved by the Governor June 18, 2007
Filed in the office of Secretary of State June 19, 2007
Effective date September 27, 2007
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