Oregon 2024 Regular Session

Oregon Senate Bill SB1545

Introduced
2/5/24  
Refer
2/5/24  
Report Pass
2/28/24  
Engrossed
3/4/24  
Refer
3/4/24  
Report Pass
3/6/24  
Enrolled
3/6/24  
Passed
4/4/24  
Chaptered
4/11/24  

Caption

Relating to the assessment of rebuilt homesteads; prescribing an effective date.

Impact

The forthcoming changes from SB 1545 are likely to influence state laws concerning property tax assessments and valuations specifically targeting rebuilt homes. By providing clearer assessment protocols, the bill may facilitate a more equitable taxation process for homeowners who have invested in the restoration of their properties. This could lead to a more structured approach in noting the unique circumstances surrounding rebuilt homesteads, ultimately aiming to safeguard homeowners from being excessively taxed post-reconstruction.

Summary

Senate Bill 1545 addresses the assessment of rebuilt homesteads and establishes a specific effective date for these changes. The bill aims to provide guidelines on how properties that have undergone reconstruction are assessed for tax purposes, which can affect property tax valuations for homeowners. This legislation recognizes the need for clarity in assessing rebuilt homes to ensure that property owners receive fair treatment in terms of tax assessments, potentially mitigating financial burdens on those who have restored their homes after damage or destruction.

Sentiment

General sentiment surrounding Bill SB 1545 appears to be supportive, particularly among legislators advocating for homeownership and property rights. The bill is seen as proactive in addressing the nuances of property assessments following repairs or rebuilding efforts. However, there may be apprehension from some stakeholders regarding how these changes will be implemented at the local level, including concerns about consistency in assessment practices among different jurisdictions.

Contention

While SB 1545 has garnered support, potential contention may arise around the specifics of how rebuilt properties are assessed and the implications for local governments charged with implementing the new rules. Critics may worry about the administrative burden placed on local tax assessors in adapting to new assessment protocols. Additionally, the bill’s provisions could lead to debates over the adequacy of financial support for local jurisdictions to carry out these assessments effectively, ensuring that all residents benefit uniformly.

Companion Bills

No companion bills found.

Previously Filed As

OR SB1012

Relating to the assessment of rebuilt homesteads; prescribing an effective date.

OR HB3446

Relating to the assessment of rebuilt homesteads; prescribing an effective date.

OR HB3461

Relating to the deferral of property taxes on homesteads rebuilt after wildfires; prescribing an effective date.

OR HB2086

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

OR SB655

Relating to a frozen assessed value for the homesteads of certain individuals; prescribing an effective date.

OR SB919

Relating to housing; and prescribing an effective date.

OR HB2527

Relating to wildlife habitat special assessment; and prescribing an effective date.

OR HB2080

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

OR HB3457

Relating to strategic investments; prescribing an effective date.

OR SB1084

Relating to economic incentives; prescribing an effective date.

Similar Bills

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.

IN SB0090

Property tax freeze for seniors.

IN SB0001

Local government finance.

MN HF1343

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

NJ S1490

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

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.

NJ A2164

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