Oregon 2023 Regular Session

Oregon House Bill HB2064

Introduced
1/9/23  
Refer
1/16/23  

Caption

Relating to continued exemption for certain land used for exempt low income housing.

Impact

If enacted, this bill would affect the state laws governing property tax exemptions for specific land uses associated with low-income housing initiatives. By setting a clear deadline for the filing of notices of intent, HB2064 aims to prevent indefinite exemptions on such properties, fostering a more effective use of land designated for affordable housing. The reform is also expected to clarify and potentially streamline housing policy as it relates to previously designated cemetery land.

Summary

House Bill 2064 aims to establish a sunset provision for the continued property tax exemption granted to former cemetery or crematory land that is being utilized for low-income housing. This legislation seeks to clarify the conditions under which such land remains exempt from property taxes, specifically prohibiting notices of intent from being filed beyond June 30, 2030. Any land that has already been granted an exemption before this deadline would retain its exempt status for as long as it continues to meet the criteria set forth by the law.

Sentiment

General sentiment around HB2064 appears to be cautiously optimistic among supporters who see it as a necessary measure to maintain accountable land use and tax regulations. Advocates for affordable housing anticipate a positive outcome from establishing clear guidelines related to property tax exemptions. However, there may also be concerns about adequate provisions for low-income housing, reflecting a potential complexity in balancing fiscal policy and housing needs.

Contention

There is a degree of contention regarding the sunset clause of the exemption. Critics may argue that this could jeopardize ongoing low-income housing projects that rely on these exemptions for financial viability. Proponents, however, assert that the sunset provision will incentivize properties to adapt and ensure that tax benefits do not extend indefinitely without assessment. This creates a dialogue about the efficacy of property tax policies in supporting affordable housing versus maintaining fiscal responsibility.

Companion Bills

No companion bills found.

Previously Filed As

OR SB142

Relating to continued exemption for certain land used for exempt low income housing.

OR HB1184

Low-income Housing Property Tax Exemptions

OR SB104

Relating to property tax exemption for nonprofit corporation low income housing; prescribing an effective date.

OR HB2077

Relating to property tax exemption for nonprofit corporation low income housing; and prescribing an effective date.

OR HB2069

Relating to the exemption of single-unit housing.

OR SB147

Relating to the exemption of single-unit housing.

OR AB1193

Property tax: welfare exemption: low-income housing.

OR HB2065

Relating to exemption for federal land used by recreation facility operators under permit.

OR SB143

Relating to exemption for federal land used by recreation facility operators under permit.

OR AB62

Revises provisions governing property tax exemptions for low-income housing. (BDR 32-362)

Similar Bills

No similar bills found.