Oregon 2025 Regular Session

Oregon House Bill HB2321

Introduced
1/13/25  
Refer
1/17/25  
Report Pass
6/6/25  
Engrossed
6/11/25  

Caption

Relating to ballot measures addressing property taxes; prescribing an effective date.

Impact

The impact of HB 2321 on state laws is significant, as it encourages a reevaluation of Oregon's property tax framework. The bill mandates a detailed report on the effects of previous ballot measures on tax equity and economic development, thereby potentially influencing future tax policy development. The Task Force will also consider the implications for local governments and how modernization could address persistent budgetary challenges and inequities within the current system. The findings could lead to future amendments in property tax legislation.

Summary

House Bill 2321 focuses on analyzing and modernizing the property tax system in Oregon. The bill establishes a Task Force on the Impacts of Ballot Measures 5 and 50, which aims to examine how these measures have affected historically disadvantaged communities. This analysis is intended to be comprehensive, looking at the current state of property taxes, issues faced by local governments and property owners, and potential options for modernizing the tax system. The Legislative Revenue Officer is tasked with preparing a report by December 1, 2026, detailing these findings and options for legislative consideration.

Sentiment

The general sentiment surrounding HB 2321 appears to be supportive from various stakeholders who see the need for a more equitable and efficient property tax system. However, there exists a sense of caution regarding the implications of any changes proposed. Advocates for disadvantaged communities welcome the focus on equity and historic impacts, while there is concern amongst some local government representatives about potential unintended consequences of reforming the property tax system without thorough analysis and community input.

Contention

Notably, HB 2321 addresses points of contention relating to the balance of state versus local control over tax policies. Critics may argue that the bill could centralize authority in ways that may overlook the unique needs of local jurisdictions. Some local governments express concerns that amidst the push for modernization, there might be a risk of losing essential revenue needed to support localized services. Stakeholders will likely engage in further discussions to ensure that any recommendations consider the diversity of community needs across the state.

Companion Bills

No companion bills found.

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