Oregon 2023 Regular Session

Oregon Senate Bill SB147

Introduced
1/9/23  
Refer
1/15/23  
Refer
2/16/23  
Refer
2/16/23  

Caption

Relating to the exemption of single-unit housing.

Impact

The extension of tax exemptions for single-unit housing under SB147 is expected to have a positive impact on state laws regarding property taxation. By delaying the expiration, the state aims to foster a more conducive environment for homeownership in a time when affordable housing is a pressing issue. This could lead to an increase in single-unit home developments and enhance the overall housing market in Oregon, allowing families more flexibility in their financial planning and investment in their homes.

Summary

Senate Bill 147 aims to extend the sunset clause for property tax exemptions for single-unit housing in Oregon. Originally slated to expire on January 1, 2025, the bill seeks to push this date back to January 1, 2032. This change is anticipated to provide continued financial relief to homeowners and encourage the maintenance and development of single-unit housing within urban areas. The bill, therefore, serves to create more stability for homeowners relying on these exemptions amidst changing economic conditions and rising housing costs.

Sentiment

The sentiment around SB147 appears to be generally supportive among stakeholders who understand the challenges posed by high property taxes and the necessity for affordable housing solutions. Advocates for affordable housing have praised the bill for its potential to alleviate the financial burden on homeowners. Conversely, there may be some concerns from fiscal conservatives about the long-term implications of extending tax exemptions, fearing it could lead to reduced revenue for local governments that rely on property taxes for funding essential services.

Contention

Despite the support for SB147, opposition may arise regarding its fiscal implications. Critics could argue that extending the exemptions may diminish local tax revenues, impacting school funding, infrastructure, and community services. Moreover, there could be concerns about whether the extended exemption truly translates into increased affordable housing or simply provides ongoing benefits to existing homeowners without addressing broader housing supply issues. The debate surrounding the bill could reflect a larger discussion on the balance between tax incentives and fiscal responsibility in state governance.

Companion Bills

No companion bills found.

Previously Filed As

OR HB2069

Relating to the exemption of single-unit housing.

OR SB118

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

OR HB2078

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

OR SB142

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

OR SB117

Relating to property tax exemption for vertical housing development projects; prescribing an effective date.

OR HB2705

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

OR SB104

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

OR HB2064

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

OR HB4063

Relating to housing; prescribing an effective date.

OR HB2074

Relating to property tax exemption for vertical housing development projects; and prescribing an effective date.

Similar Bills

No similar bills found.