HB 2438

  • Oregon House Bill
  • 2021 Regular Session
  • Introduced in House Jun 17, 2021
  • Passed House Jun 17, 2021
  • Passed Senate Jun 23, 2021
  • Signed by Governor Jul 19, 2021

Relating to property taxation; and prescribing an effective date.

Abstract

Directs Legislative Revenue Officer to study property tax reform and report findings to interim committees of Legislative Assembly related to revenue no later than September 15, 2022.] Authorizes county with population of less than 15,000 to adopt property tax exemption for newly constructed single-family dwellings built and occupied as primary residences by individuals with annual taxable income of not more than $75,000 if filing separately or not more than $150,000 if filing jointly. Requires county to prescribe application forms for precertification process and exemption. Limits new exemptions to no more than five dwellings per county per property tax year. Allows county to determine length of exemption, between three and five years. Prohibits new exemptions for property tax years beginning on or after July 1, 2032. Takes effect on 91st day following adjournment sine die.

Bill Sponsors (7)

Votes


Actions


Sep 25, 2021

House

Chapter 527, (2021 Laws): Effective date September 25, 2021.

Jul 19, 2021

House

Governor signed.

Jun 26, 2021

Senate

President signed.

Jun 24, 2021

House

Speaker signed.

Jun 23, 2021

Senate

Vote explanation(s) filed by Heard.

Jun 23, 2021

Senate

Rules suspended. Third reading. Carried by Findley. Passed.

Jun 23, 2021

Senate

Second reading.

Jun 23, 2021

Senate

Recommendation: Do pass the A-Eng. bill.

Jun 21, 2021

Senate

Public Hearing and Work Session held.

Jun 17, 2021

Senate

Referred to Finance and Revenue.

Jun 17, 2021

Senate

First reading. Referred to President's desk.

Jun 17, 2021

House

Rules suspended. Third reading. Carried by Smith G. Passed.

Jun 17, 2021

House

Second reading.

Jun 15, 2021

House

Recommendation: Do pass with amendments and be printed A-Engrossed.

Jun 10, 2021

House

Work Session held.

Jun 08, 2021

House

Work Session held.

Jun 03, 2021

House

Public Hearing held.

Jan 20, 2021

House

Referred 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
HREV Amendment -3 PDF

Related Documents

Document Format
No related documents.

Sources

Data on Open States is updated periodically throughout the day from the official website of the Oregon Legislative Assembly.

If you notice any inconsistencies with these official sources, feel free to file an issue.