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83rd OREGON LEGISLATIVE ASSEMBLY--2025 Regular Session
House Joint Resolution 8
Sponsored by Representative EVANS (Presession filed.)
SUMMARY
The following summary is not prepared by the sponsors of the measure and is not a part of the body thereof subject
to consideration by the Legislative Assembly. It is an editor’s brief statement of the essential features of the
measure as introduced.The statement includes a measure digest written in compliance with applicable readability
standards.
Digest: The Act would put in the constitution a state tax on property to fund public safety.
(Flesch Readability Score: 63.6).
Proposes an amendment to the Oregon Constitution requiring the Legislative Assembly to create
an administrative authority for funding public safety in this state. Directs the Legislative Assembly
to impose a state property tax to fund public safety in this state. Allows the Legislative Assembly
to delegate to the administrative authority the authority to implement the tax.Provides that the
tax would not be subject to Article XI, section 11, of the Oregon Constitution (Ballot Measure 50)
(1997), or Article XI, section 11b, of the Oregon Constitution (Ballot Measure 5) (1990).
Refers the proposed amendment to the people for their approval or rejection at the next regular
general election.
JOINT RESOLUTION
Be It Resolved by the Legislative Assembly of the State of Oregon:
PARAGRAPH 1. The Constitution of the State of Oregon is amended by creating a new section
16 to be added to and made a part of Article IX, such section to read:
SECTION 16.(1)(a) The Legislative Assembly shall create by law an administrative body
that serves as a statewide authority for funding public safety in accordance with law.
(b) The Legislative Assembly shall impose by law a state property tax on all real property
and all personal property, tangible and intangible, located, used or held for use within the
state, unless the property is exempt from taxation under federal law or this Constitution.
Revenues from the tax shall be used solely to fund public safety and reasonable costs asso-
ciated with administering the tax and the funding of public safety.
(c) The Legislative Assembly may delegate to the administrative body created under this
section the authority to implement the tax.
(2) The state property tax may be imposed on an annual basis at a rate not to exceed
$0.25 per $1,000 of the value of the property as assessed under law.
(3) Laws enacted by the Legislative Assembly pursuant to this section to implement the
state property tax:
(a) Shall:
(A) Define the property that is taxable; and
(B) Establish the processes of assessment, taxation and collection; and
(b) May:
(A) Set rates that vary according to reasonable classifications of property and taxpayers;
and
(B) Provide for exemption, partial exemption or special assessment of certain reasonable
classifications of property or taxpayers.
(4) The state property tax shall not be subject to section 11 or 11b, Article XI of this
NOTE:Matter in boldfaced type in an amended section is new; matter [italic and bracketed] is existing law to be omitted.
New sections are in boldfaced type.
LC 2616 HJR8
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Constitution.
PARAGRAPH 2. The amendment proposed by this resolution shall be submitted to the
people for their approval or rejection at the next regular general election held throughout
thisstate.
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