Oregon 2022 Regular Session

Oregon House Bill HB4021

Introduced
2/1/22  
Refer
2/1/22  
Report Pass
2/11/22  
Engrossed
2/16/22  
Refer
2/17/22  
Report Pass
2/24/22  
Enrolled
2/25/22  
Passed
3/7/22  
Chaptered
3/11/22  

Caption

Relating to the homestead property tax deferral program; and prescribing an effective date.

Impact

The enactment of HB 4021 is expected to influence state laws regarding property taxation and homeowner rights significantly. By adjusting criteria for the homestead property tax deferral program, the bill could provide relief to many taxpayers facing economic challenges, thereby facilitating home retention. Moreover, it supports the economic well-being of families by lessening the financial strain associated with rising property taxes, which are often influenced by market fluctuations and municipal rate assessments. This could potentially lead to more stable neighborhoods as families are less likely to abandon their homes due to tax burdens.

Summary

House Bill 4021 pertains specifically to the homestead property tax deferral program, which is designed to assist eligible property owners in managing their property tax obligations. The bill outlines provisions that enable homeowners, particularly those in financial hardship or certain demographic categories, to defer their property taxes until specific conditions are met, such as a sale of the property or the homeowner's death. This deferred tax program is aimed at promoting homeownership stability, allowing residents to remain in their homes without the immediate burden of taxes that may rapidly increase due to property valuation changes.

Contention

While supporters of HB 4021 argue that it serves as a crucial resource for ensuring homeownership during financially challenging times, opponents may voice concerns regarding the overall financial impact on local governance and tax revenue. Detractors may highlight the potential for deferred tax revenue to create financial strains on municipalities, which rely on taxes to fund essential public services. As such, discussions surrounding the bill often center on the balance between providing necessary financial relief to homeowners and protecting the financial interests of local governments.

Companion Bills

No companion bills found.

Previously Filed As

OR HB3461

Relating to the deferral of property taxes on homesteads rebuilt after wildfires; prescribing an effective date.

OR HB2340

Relating to eligibility criteria for the homestead property tax deferral program; prescribing an effective date.

OR HB3712

Relating to the homestead property tax deferral program.

OR SB1545

Relating to the assessment of rebuilt homesteads; prescribing an effective date.

OR SB1012

Relating to the assessment of rebuilt homesteads; prescribing an effective date.

OR HB3249

Relating to an exemption from property taxes for the homesteads of seniors; and prescribing an effective date.

OR HB3139

Relating to the assessment of rebuilt homesteads; prescribing an effective date.

OR HB2080

Relating to the property tax system; and prescribing an effective date.

OR HB3446

Relating to the assessment of rebuilt homesteads; prescribing an effective date.

OR SB568

Relating to a specially assessed value for the homesteads of seniors; prescribing an effective date.

Similar Bills

No similar bills found.