Oregon 2023 Regular Session

Oregon Senate Bill SB148

Introduced
1/9/23  
Refer
1/15/23  
Refer
3/6/23  
Refer
3/6/23  

Caption

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

Impact

The impact of SB148 on state laws is significant, as it introduces a new category of property tax exemptions specifically for the spouses of deceased public safety officers. This change reflects a broader commitment to supporting families of those who serve in high-risk professions. It may also set a precedent for future legislation aimed at other categories of individuals who serve the public, potentially influencing how state tax laws evolve in relation to public service and community support.

Summary

SB148 relates to an exemption for the property of surviving spouses of certain public safety officers. The bill aims to provide financial relief to the spouses of public safety personnel, ensuring that they are not burdened by property taxes following the death of their partners. This legislation is a recognition of the sacrifices made by individuals in the public safety sector and seeks to support their families in a time of need. By implementing property tax exemptions, the bill highlights an effort to honor these officers and their service to the community.

Sentiment

The sentiment surrounding SB148 appears overwhelmingly positive among those in public safety circles and advocacy groups that support the families of deceased officers. This bill is seen as a necessary step to provide some financial relief to surviving spouses during an already difficult time. However, there might be some contrasting opinions regarding the potential implications of tax exemptions on state revenue, with concerns about how such measures could affect the broader tax base.

Contention

While the overall reception of SB148 is likely supportive, there may be points of contention regarding the long-term implications of these property tax exemptions. Some legislators may raise questions about the fiscal impact on local governments, as these exemptions could reduce their property tax revenue. Moreover, discussions surrounding the eligibility criteria and the scope of the exemption could lead to debates on its fairness and inclusivity, particularly regarding which public safety positions are covered.

Companion Bills

No companion bills found.

Previously Filed As

OR HB2070

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

OR HB1083

Provide a partial property tax exemption for the surviving spouses of certain veterans.

OR HB1470

Real property; tax exemption for certain disabled veterans and surviving spouses.

OR HB2361

Real property; tax exemption for certain disabled veterans and surviving spouses.

OR HB1168

Real property; tax exemption for certain disabled veterans and surviving spouses.

OR HB1168

Real property; tax exemption for certain disabled veterans and surviving spouses.

OR AB295

Revises provisions relating to certain tax exemptions for veterans and surviving spouses of veterans. (BDR 32-691)

OR AB135

Revises provisions relating to certain tax exemptions for veterans and surviving spouses of veterans. (BDR 32-236)

OR SB562

Property taxation: exemption: principal residence: veterans and their unmarried surviving spouses.

OR SB146

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

Similar Bills

No similar bills found.