Oregon 2023 Regular Session

Oregon House Bill HB2507

Introduced
1/9/23  
Refer
1/16/23  
Refer
1/25/23  
Refer
1/25/23  
Refer
3/2/23  
Refer
3/2/23  
Report Pass
4/12/23  
Engrossed
4/18/23  
Refer
4/19/23  
Report Pass
5/1/23  
Enrolled
5/2/23  
Passed
5/19/23  
Chaptered
9/24/23  

Caption

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

Impact

The implications of HB2507 extend to property tax law in Oregon, particularly for those involved in apprenticeship and training initiatives. By broadening the scope of property eligible for tax exemption, the goal is to reduce financial burdens on trusts that support vocational training. Such a move is anticipated to foster a more educated workforce and could stimulate economic growth by enhancing the skills of workers in high-demand sectors. The bill is seen as a supportive measure for organizations that contribute to skill-building and employment opportunities in the state.

Summary

House Bill 2507 (HB2507) pertains to property tax exemptions specifically aimed at properties used by industry apprenticeship or training trusts. The bill serves to amend existing Oregon Revised Statutes (ORS) 305.842 and 307.580 to facilitate the exemption of real and personal property from property taxation when the property is exclusively used for implementing or operating apprenticeship programs that comply with certain state guidelines. This change is intended to encourage the establishment and support of training programs that contribute to workforce development in various industries.

Sentiment

The legislative sentiment surrounding HB2507 appears to be generally favorable among its supporters. Proponents argue that it will alleviate financial constraints on training program operations, thereby enhancing the workforce development landscape in Oregon. However, concerns may have been raised regarding the fairness of the exemptions, particularly how they might affect local government revenues that rely on property taxes, suggesting a divide among legislators on financial prioritization.

Contention

Notable points of contention regarding HB2507 center on balancing the benefits of property tax exemptions against the need for sufficient state and local revenue. Opponents may argue that expanding tax exemptions for certain trusts could leave local governments and programs reliant on property taxes at a disadvantage. Additionally, the bill includes provisions preventing exemptions for programs that discriminate based on age, race, religion, sex, or national origin, which is an essential clause to ensure equality and access in training opportunities.

Companion Bills

No companion bills found.

Previously Filed As

OR HB4034

Relating to connection to federal tax law; prescribing an effective date.

OR SB141

Relating to connection to federal tax law; and prescribing an effective date.

OR SB1525

Relating to connection to federal tax law; and prescribing an effective date.

OR HB2092

Relating to connection to federal tax law; prescribing an effective date.

OR SB109

Relating to connection to federal tax law; prescribing an effective date.

OR HB2074

Relating to connection to federal tax law; prescribing an effective date.

OR SB1524

Relating to taxation; and prescribing an effective date.

OR SB387

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

OR HB2080

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

OR HB2684

Relating to exemption of commodities under corporate activity tax; prescribing an effective date.

Similar Bills

CA AB2013

Property taxation: new construction: damaged or destroyed property.

CA AB1500

Property taxation: application of base year value: disaster relief.

CA AB245

Property taxation: application of base year value: disaster relief.

DC B25-0486

Uniform Community Property Disposition at Death Act of 2023

CA SB964

Property tax: tax-defaulted property sales.

CA SB603

Property taxation: transfer of base year value: disaster relief.

CA SB1091

Property taxation: transfer of base year value: disaster relief.

HI HB1398

Relating To Property.