HB 2247

  • Oregon House Bill
  • 2021 Regular Session
  • Introduced in House May 26, 2021
  • Passed House May 26, 2021
  • Passed Senate Jun 21, 2021
  • Signed by Governor Jul 14, 2021

Relating to the waiver of property tax charges; and prescribing an effective date.

Abstract

Authorizes county to adopt ordinance or resolution authorizing county assessor to waive penalties and] waiver of interest charged for failure to file property tax return or] pay taxes when due. Applies only to 2020-2021 and 2021-2022] property tax years] year, to interest on taxes imposed on real property used in taxpayer's business, provided no uncontested delinquent property taxes were outstanding on such property as of February 15, 2020, and to delinquencies substantially due to effects of COVID-19 pandemic or 2020 Oregon fire season. Sets forth criteria for determining that delinquency is substantially due to effects of COVID-19 pandemic or 2020 Oregon fire season. Requires county that adopts ordinance or resolution to submit report to Legislative Revenue Officer that includes findings and statement of financial impact of waiver of interest on county. Sunsets January 2, 2023. Takes effect on 91st day following adjournment sine die.

Bill Sponsors (19)

Votes


Actions


Sep 25, 2021

House

Chapter 452, (2021 Laws): Effective date September 25, 2021.

Jul 14, 2021

House

Governor signed.

Jun 25, 2021

Senate

President signed.

Jun 22, 2021

House

Speaker signed.

Jun 21, 2021

Senate

Vote explanation(s) filed by Heard.

Jun 21, 2021

Senate

Third reading. Carried by Boquist. Passed.

Jun 17, 2021

Senate

Second reading.

Jun 17, 2021

Senate

Recommendation: Do pass the A-Eng. bill.

Jun 14, 2021

Senate

Work Session held.

Jun 09, 2021

Senate

Public Hearing held.

Jun 02, 2021

Senate

Referred to Finance and Revenue.

May 26, 2021

Senate

First reading. Referred to President's desk.

May 26, 2021

House

Third reading. Carried by Boshart Davis. Passed.

May 25, 2021

House

Second reading.

May 24, 2021

House

Recommendation: Do pass.

May 18, 2021

House

Work Session held.

Apr 28, 2021

House

Public Hearing held.

Apr 07, 2021

House

Referred to Revenue by prior reference.

Apr 07, 2021

House

Recommendation: Do pass with amendments, be printed A-Engrossed, and be referred to Revenue by prior reference.

Apr 06, 2021

House

Work Session held.

Mar 02, 2021

House

Public Hearing held.

Jan 20, 2021

House

Referred to Wildfire Recovery with subsequent referral to Revenue.

Jan 11, 2021

House

First reading. Referred to Speaker's desk.

Bill Text

Bill Text Versions Format
A-Engrossed PDF
Enrolled PDF
House Amendments to Introduced PDF
Introduced PDF
HWREC Amendment -2 PDF

Related Documents

Document Format
No related documents.

Sources

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