Oregon 2023 Regular Session

Oregon Senate Bill SJR17

Introduced
1/9/23  
Refer
1/13/23  

Caption

Proposing amendment to Oregon Constitution relating to a property tax relief program for owner-occupied principal dwellings of certain seniors.

Impact

If enacted, SJR17 would create extenuating provisions for property tax assessments, allowing qualifying seniors to retain their current tax assessment during their participation in the program. The amendment mandates the Legislative Assembly to create the necessary laws for implementing this program, which underscores its potential to significantly alter the landscape of property taxation within the state. By freezing property value assessments for enrolled seniors, this program aims to alleviate financial burdens and may change revenue collection for local taxing authorities over time.

Summary

SJR17 proposes an amendment to the Oregon Constitution aimed at establishing a property tax relief program specifically for owner-occupied principal dwellings of eligible senior citizens. The bill defines an eligible owner as an individual aged 67 or older who is liable for property taxes on their homestead. The program entails capping property tax increases on enrolled homesteads, providing financial relief to individuals at a time when many face rising living costs. This legislative action is seen as a proactive measure to support elder homeowners in maintaining their residences without financial hardship.

Sentiment

Reactions to SJR17 appear to be generally supportive among advocates for senior citizens and property rights, highlighting the need for financial protections for vulnerable demographics. However, there is also concern regarding the potential long-term implications for state and local revenue, given that property taxes are a fundamental source of funding for public services. Such discussions underscore an ongoing tension between providing necessary relief to seniors and maintaining adequate funding for essential local programs.

Contention

Key points of contention surrounding SJR17 stem from concerns over fiscal sustainability and equitable tax policy. While proponents laud the bill for supporting seniors, critics raise valid questions about the implications of freezing property tax values, which could create disparities for younger taxpayers or renters who may face increased taxation to compensate for the lost revenue from senior exemptions. This debate reflects broader discussions on how best to balance support for senior citizens while ensuring fair taxation across all age groups.

Companion Bills

No companion bills found.

Previously Filed As

OR SJR202

Proposing amendment to Oregon Constitution relating to a property tax relief program for owner-occupied primary residences of certain seniors.

OR SJR8

Proposing amendment to Oregon Constitution relating to a property tax relief program for owner-occupied primary residences of certain seniors.

OR SJR6

Proposing amendment to Oregon Constitution relating to a property tax relief program for owner-occupied primary residences of certain seniors.

OR SJR22

Proposing an amendment to the Oregon Constitution relating to a property tax relief program for the owner-occupied primary residences of certain seniors.

OR SJR1

Proposing an amendment to the Oregon Constitution relating to a property tax relief program for the owner-occupied primary residences of certain seniors.

OR SB85

Provide property tax relief to certain senior owners of owner-occupied single-family dwellings.

OR SJR3

Proposing an amendment to the Oregon Constitution relating to ad valorem property taxation.

OR HB1141

Provide property tax relief for owner-occupied single-family dwellings.

OR SJR247

Constitutional amendment; tax exemption of property owned & occupied by persons of low income, etc.

OR HJR58

Constitutional amendment; exemption of property owned and occupied by persons of low income, etc.

Similar Bills

FL H1105

Rescinding a Homestead Exemption Application

NJ A254

Permits eligible claimant who is proportionate owner paying entire property tax bill to collect entire homestead property tax reimbursement amount.

NJ A975

Permits eligible claimant who is proportionate owner paying entire property tax bill to collect entire homestead property tax reimbursement amount.

NJ A5089

Prohibits homestead property tax rebates and credits and ANCHOR property tax benefits from being paid to property owners who move out of State.

FL H0775

Assessment of Homestead Property

MN HF1343

Property tax provisions modified, and identification requirements for homestead determination modified.

NJ A3354

Converts senior freeze reimbursement into credit applied directly to property tax bills.

NJ S259

Converts senior freeze reimbursement into credit applied directly to property tax bills.