Oregon 2025 Regular Session

Oregon Senate Bill SB568

Introduced
1/13/25  

Caption

Relating to a specially assessed value for the homesteads of seniors; prescribing an effective date.

Impact

If enacted, SB568 would impact state laws concerning property taxation. It would modify how property taxes are assessed for eligible seniors, ensuring they face a significantly favorable tax structure on their primary residence. By implementing this measure, the bill is positioned to reduce the financial burden associated with property taxes for older adults, thus potentially preventing housing insecurity among this demographic. Moreover, since it sunset after six years, it would require future legislative review or renewal, which adds an element of policy evaluation over time.

Summary

Senate Bill 568 aims to offer property tax relief specifically to homeowners who are at least 70 years old. The bill introduces a specially assessed property tax value for the homesteads owned by qualifying seniors, allowing them to benefit from reduced property taxes. This program would be set to sunset after six years; however, any home that has been granted the specially assessed value prior to the sunset would be able to retain that status as long as it continues to meet eligibility requirements. Thus, it seeks to provide financial relief to aging homeowners who may be on a fixed income.

Sentiment

The sentiment surrounding SB568 appears largely positive, particularly among advocacy groups for the elderly and those concerned with senior welfare. Proponents argue that the bill will help many seniors who struggle with living costs, particularly in terms of property taxes, which can accumulate as incomes remain stagnant in retirement. However, there may also be concerns from budgetary perspectives, as the bill could reduce tax revenues for local governments, which rely on property taxes for funding essential services.

Contention

Some points of contention regarding SB568 may involve discussions on the sustainability of the tax relief measures and its fiscal impact on public funding. As property taxes are a significant source of revenue for local governments, there may be debates around whether the state can afford to offer this kind of tax relief to a subset of homeowners without negatively impacting essential public services funded by those taxes. Additionally, concerns may arise about the long-term viability of such programs, especially if they contribute to a growing financial strain on local budgets.

Companion Bills

No companion bills found.

Similar Bills

IN SB0001

Local government finance.

TX HJR87

Proposing a constitutional amendment authorizing the legislature to limit the maximum appraised value of residential real property for ad valorem tax purposes to 105 percent or more of the appraised value of the property for the preceding tax year, to exempt from ad valorem taxation the total appraised value of property purchased by an individual for the first tax year the individual qualifies the property as the individual's residence homestead if the property is the individual's first residence homestead and has an appraised value of less than $300,000, and to limit the total amount of ad valorem taxes that a political subdivision may impose on the residence homestead of an individual and the surviving spouse of the individual if the individual qualifies the property as the individual's residence homestead for at least 25 consecutive tax years.

IN SB0006

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IN HB1028

Homestead property tax freeze.

TX HJR20

Proposing a constitutional amendment authorizing the legislature to limit the maximum appraised value of residential real property for ad valorem tax purposes to 105 percent or more of the appraised value of the property for the preceding tax year, to exempt from ad valorem taxation the total appraised value of property purchased by an individual for the first tax year the individual qualifies the property as the individual's residence homestead if the property is the individual's first residence homestead and has an appraised value of less than $300,000, and to limit the total amount of ad valorem taxes that a political subdivision may impose on the residence homestead of an individual and the surviving spouse of the individual if the individual qualifies the property as the individual's residence homestead for at least 25 consecutive tax years.

TX HJR19

Proposing a constitutional amendment authorizing the legislature to limit the maximum appraised value of residential real property for ad valorem tax purposes to 105 percent or more of the appraised value of the property for the preceding tax year, to exempt from ad valorem taxation the total appraised value of property purchased by an individual for the first tax year the individual qualifies the property as the individual's residence homestead if the property is the individual's first residence homestead and has an appraised value of less than $300,000, and to limit the total amount of ad valorem taxes that a political subdivision may impose on the residence homestead of an individual and the surviving spouse of the individual if the individual qualifies the property as the individual's residence homestead for at least 25 consecutive tax years.

TX HB1648

Relating to the establishment of a limitation on the total amount of ad valorem taxes that a county may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.

TX HB4478

Relating to the establishment of a limitation on the total amount of ad valorem taxes that a county may impose on the residence homesteads of individuals who are disabled or elderly and their surviving spouses.