74th OREGON LEGISLATIVE ASSEMBLY--2007 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 865
A-Engrossed
House Bill 2023
Ordered by the House March 23
Including House Amendments dated March 23
Ordered printed by the Speaker pursuant to House Rule 12.00A (5).
Presession filed (at the request of House Interim Task Force on
Veterans Affairs and Head Start)
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.
Modifies active duty military service requirements needed to
qualify for military homestead property tax exemption. Permits
retroactive application for exemption.
Applies to claims for exemption filed for tax years beginning
on or after July 1, { - 2001 - } { + 2005 + }.
Takes effect on 91st day following adjournment sine die.
A BILL FOR AN ACT
Relating to property tax benefits for military personnel;
creating new provisions; amending ORS 307.286 and 307.289 and
sections 5 and 6, chapter 520, Oregon Laws 2005; and
prescribing an effective date.
Be It Enacted by the People of the State of Oregon:
SECTION 1. ORS 307.286 is amended to read:
307.286. (1) Upon compliance with ORS 307.289, there shall be
exempt from taxation up to $60,000 of the assessed value of the
homestead of any resident of this state who is:
(a) Serving in the Oregon National Guard, military reserve
forces or organized militia of any other state or territory of
the United States; and
(b) Performing service { - , after a change in status from
serving under Title 32 to serving - } { + :
(A) + } Under Title 10 of the United States Code { - , - }
{ + or pursuant to a deployment made under the authority of the
Emergency Management Assistance Compact; and
(B) + } For more than 178 consecutive days { + , if at least
one of the days falls within + } { - during - } the tax year
for which the exemption is claimed.
(2) For each tax year beginning on or after July 1, 2006, the
amount of the exemption allowed under subsection (1) of this
section shall equal 103 percent of the amount of the exemption
for the prior tax year.
{ + (3) As used in this section, 'homestead' means
residential property that is owned by a person described in
subsection (1) of this section and that, but for military
service, would be occupied as a residence by the person. + }
SECTION 2. ORS 307.289 is amended to read:
307.289. (1) { - (a) - } Each person qualifying for the
exemption under ORS 307.286 shall file with the county assessor,
on forms supplied by the assessor, a claim in writing on or
before { - April 1 of the assessment year for which the
exemption is claimed, except that when the property designated is
acquired after March 1 but prior to July 1, the claim for that
year shall be filed within 30 days after the date of
acquisition - } { + August 1 following the end of the tax year
for which the exemption is claimed + }.
{ - (b) Not later than April 10 of each year, the county
assessor shall notify each qualifying person in the county who
secured an exemption under ORS 307.286 in the preceding year but
who did not file a claim for exemption on or before April 1 of
the current year. The notice may be given on an unsealed postal
card. Any person notified under this subsection may secure the
exemption, if the person is still qualified, by filing a claim
for exemption with the county assessor not later than May 1 of
the current year. The person must include a late-filing fee of
$10, which shall be deposited in the general fund of the county
for general governmental expenses. If the claim for any year is
not filed within the time specified, the exemption may not be
allowed on the assessment roll of that year. - }
(2) The claim shall set out the basis of the claim and
designate the property to which the exemption may apply. Claims
for exemptions under ORS 307.286 shall include a statement by the
claimant under oath or affirmation setting forth the basis for
eligibility for the exemption. The claim shall also include an
affidavit or affirmation of the claimant that the statements
contained therein are true.
{ + (3) Notwithstanding subsection (1) of this section and
ORS 307.286 (1), an individual described in ORS 307.286 (1) who
applies prior to the date on which service begins shall be
allowed the exemption if the claimant has written orders that
require the performance of service for at least one day during
the tax year for which the exemption is being claimed and the
claimant is otherwise eligible for the exemption. + }
{ - (3)(a) - } { + (4)(a) + } Notwithstanding subsection
(1) of this section { + and ORS 307.286 (1) + }, an individual
who is lawfully occupying the homestead of the qualifying person
may file a claim for the exemption under ORS 307.286 { - at any
time during the tax year - } { + by the time prescribed in
subsection (1) of this section + } if { - : - }
{ - (A) - } the qualifying person died { + + } { + while
performing the service described in ORS 307.286 (1)(b)(A) + }
during the { + current or + } prior tax year { - ; or - }
{ - (B) The property was acquired after March 1 but prior to
July 1 of the assessment year and the qualifying person died
within 30 days of the date the property was acquired - } .
(b) The claim shall be allowed by the county assessor if the
qualifying person met all of the qualifications for an exemption
under ORS 307.286 prior to { - being killed in action - } { +
death + }, other than the number of consecutive days of service
{ - and the timely filing of a claim under subsection (1) of
this section - } .
{ - (c) - } { + (5) + } If taxes on the exempt value have
been paid, the taxes shall be refunded in the manner prescribed
in { - paragraph (d) of this subsection - } { + subsection
(6) of this section + }. If taxes on the exempt value have not
been paid, the taxes and any interest thereon shall be abated.
{ - (d) - } { + (6) + } The tax collector shall notify the
governing body of the county of any refund required under this
section and the governing body shall cause a refund of the taxes
and any interest paid to be made from the unsegregated tax
collections account described in ORS 311.385. The refund under
this subsection shall be made without interest. The county
assessor and tax collector shall make the necessary corrections
in the records of their offices.
SECTION 3. Section 5, chapter 520, Oregon Laws 2005, is amended
to read:
{ + Sec. 5. + } { - Section 3 of this 2005 Act - } { +
ORS 307.286 + } applies to qualifying persons { - initially - }
ordered to federal active duty { + or deployed under the
authority of the Emergency Management Assistance Compact + } on
or after January 1, 2005, and property for which an exemption is
claimed for tax years beginning on or after July 1, 2005.
SECTION 4. Section 6, chapter 520, Oregon Laws 2005, is amended
to read:
{ + Sec. 6. + } (1) Notwithstanding the { - time
periods - } { + deadline + } set forth in { - section 4 (1)
of this 2005 Act - } { + ORS 307.289 (1) + }, for
{ - the tax year beginning on July 1, 2005 - } { + tax years
beginning on or after July 1, 2005, and before July 1, 2007 + },
a qualifying person or lawful occupant of the homestead of a
deceased qualifying person may file with the county assessor, on
forms supplied by the assessor, a claim in writing within
{ - 60 days after the effective date of this 2005 Act - } { +
180 days after the effective date of this 2007 Act + }.
(2) If taxes on the exempt value have been paid, the taxes
shall be refunded in the manner prescribed in subsection (3) of
this section. If taxes on the exempt value have not been paid,
the taxes and any interest thereon shall be abated.
(3) The tax collector shall notify the governing body of the
county of any refund required under this section and the
governing body shall cause a refund of the taxes and any interest
paid to be made from the unsegregated tax collections account
described in ORS 311.385. The refund under this subsection shall
be made without interest. The county assessor and tax collector
shall make the necessary corrections in the records of their
offices.
SECTION 5. { + ORS 307.286 and 307.289 are added to and made a
part of ORS chapter 307. + }
SECTION 6. { + 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. + }
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