Oregon 2025 Regular Session

Oregon Senate Bill SB387

Introduced
1/13/25  
Refer
1/17/25  
Refer
2/10/25  

Caption

Relating to property tax exemption for disabled veterans; prescribing an effective date.

Impact

The bill modifies existing Oregon statutes related to property tax exemptions under ORS 307.250, 307.260, and 307.270. By increasing the exemption limits and clarifying eligibility criteria, the bill is positioned to allow more veterans and their spouses to qualify for significant property tax reductions. This change reflects a legislative intent to honor the service of disabled veterans while also addressing financial pressures they may face through higher taxation on property values.

Summary

Senate Bill 387 aims to enhance property tax exemptions for disabled veterans in Oregon, particularly targeting those with service-connected disabilities rated at 40 percent or higher. The bill proposes to increase the maximum exemption amount for these veterans, as well as for their surviving spouses who remain unmarried. Specifically, it raises the exemption for veterans with total service-connected disabilities to $150,000 and adjusts other provisions for qualifications and tax assessments accordingly, aiming to provide financial relief to these individuals and their families.

Sentiment

The sentiment around SB 387 appears to be largely positive, especially among veteran advocacy groups and supporters of the bill who view it as a meaningful acknowledgment of the sacrifices made by service members. They argue that the financial relief offered to veterans and their families is a necessary benefit. However, some concerns were raised about the implications of increased exemptions on local government budgets, especially regarding how these changes might affect funding for public services, thereby bringing some fiscal tension to the discussion.

Contention

While largely supported, SB 387 has drawn some contention regarding the financial implications for local governments. Opponents express concern that the enhanced tax exemptions may limit the resources available for public services and infrastructure, as local governments rely on property taxes for funding. This debate brings into focus the balance between benefiting veterans and maintaining sufficient funding for community needs, potentially complicating the legislative process as lawmakers navigate these competing interests.

Companion Bills

No companion bills found.

Previously Filed As

OR SB884

Relating to property tax exemption for disabled veterans; prescribing an effective date.

OR HB2629

Relating to tax exemption for the property of veterans; prescribing an effective date.

OR HB2080

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

OR SB154

Relating to the calculation of maximum assessed value; prescribing an effective date.

OR SB156

Relating to a property tax exemption for the homesteads of certain seniors; prescribing an effective date.

OR HB2507

Relating to property tax exemption; and prescribing an effective date.

OR SB206

Relating to property taxation authority; and prescribing an effective date.

OR HB3235

Relating to a child tax credit; and prescribing an effective date.

OR HB2705

Relating to property tax exemption for affordable multiunit housing; prescribing an effective date.

OR SB687

Relating to licensing disabled veterans under the wildlife laws; prescribing an effective date.

Similar Bills

MN HF1343

Property tax provisions modified, and identification requirements for homestead determination modified.

MN SF245

Qualified relatives expansion for special agricultural homestead

MN HF1409

Property tax; qualified relatives expanded for special agricultural homestead.

MN SF2772

Special agricultural homestead requirements modifications

MN HF2316

Property tax; special agricultural homestead requirements modified.

MS HB1038

Homestead exemption; bring forward certain sections of law relating to.

MS SB2683

Homestead exemption; allow veterans with service connected, total disability to apply after April 1 in year of home purchase.

MS SB2836

Homestead exemption; allow veterans with service connected, total disability to apply after April 1 in year of home purchase.