Oregon 2023 Regular Session

Oregon Senate Bill SB145

Introduced
1/9/23  
Refer
1/15/23  
Refer
3/24/23  
Refer
3/24/23  

Caption

Relating to a sunset of the tax exemption for property of certain cooperatives used to heat water by combustion of biomass.

Impact

The legislation's impact is expected to be substantial for cooperative entities currently benefiting from this tax exemption. By phasing out the exemption, it may lead to increased property tax liabilities for these cooperatives, potentially affecting their financial viability. The bill highlights the state’s strategic approach to biomass energy, reinforcing the need for sustainable energy practices while also ensuring that tax incentives are regularly assessed and adjusted according to evolving environmental and economic landscapes.

Summary

Senate Bill 145 addresses the property tax exemption for certain cooperatives that use biomass combustion for water heating. The bill proposes a sunset clause that discontinues the tax exemption for relevant properties starting from July 1, 2032. This legislative measure aims to regulate how tax exemptions are applied in the context of biomass energy production, emphasizing the need to reevaluate financial incentives associated with renewable energy sources. As energy policies evolve, the proposal seeks to balance state interests with renewable resource management.

Sentiment

The sentiment surrounding SB 145 appears to be largely pragmatic; stakeholders recognize the necessity to evaluate and potentially modify tax incentives in line with broader energy goals. While some advocates for renewable energy may view the sunset as a negative measure that threatens support for biomass energy, others argue that it is essential for ensuring that public funds are allocated efficiently. Discussions among committee members indicate a general agreement on the need for modernization of tax policies relevant to renewable energy.

Contention

Notable points of contention arise around the implications of removing the tax exemption. Critics argue that without such incentives, cooperatives may struggle to maintain operations, which could hinder the growth of the biomass sector in Oregon. Conversely, supporters contend that a sunset provision could foster a more competitive environment by encouraging innovation and efficiency within the industry. The debate encapsulates broader concerns about the role of government in supporting specific energy sectors and the balance between economic growth and environmental stewardship.

Companion Bills

No companion bills found.

Previously Filed As

OR HB2067

Relating to a sunset of the tax exemption for property of certain cooperatives used to heat water by combustion of biomass.

OR SB144

Relating to sunset of property tax exemption for food processing machinery and equipment.

OR HB2066

Relating to sunset of property tax exemption for food processing machinery and equipment.

OR SB148

Relating to an exemption for the property of surviving spouses of certain public safety officers.

OR HB2070

Relating to an exemption for the property of surviving spouses of certain public safety officers.

OR SB146

Relating to an exemption for the property of centrally assessed companies.

OR SB156

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

OR SB100

Relating to property tax exemption for cargo containers; prescribing an effective date.

OR SB142

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

OR HB3232

Relating to exemption of property owned by a limited equity cooperative; and prescribing an effective date.

Similar Bills

No similar bills found.