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 516
 
                         House Bill 2230
 
Ordered printed by the Speaker pursuant to House Rule 12.00A (5).
  Presession filed (at the request of Governor Theodore R.
  Kulongoski for Department of Revenue)
 
 
                             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.
 
  Permits Department of Revenue to consider untimely taxpayer
applications for tax relief due to destruction or damage to real
property.
  Applies to property tax years beginning July 1, 2007.
  Takes effect on 91st day following adjournment sine die.
 
                        A BILL FOR AN ACT
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 Oregon:
  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. + }
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