(at the request of Governor Theodore R. Kulongoski for State Parks and Recreation Department)
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Bill Title:
Relating to historic property tax incentives; and prescribing an effective date.
Catchline/Summary:
Modifies criteria by which owner of historic property may participate in historic property special assessment program.Creates historic property partial tax exemption. Requires property owners applying for historic property partial tax exemptions to submit and implement historic preservation plan for participating property. Establishes initial 15-year period of partial tax exemption after which property owners continue to receive partial tax exemption at lower percentage. Authorizes recertification for second period of partial tax exemption. Permits application for participation in historic property partial tax exemption until July 1, 2025.]
Restricts second 15-year term of historic property special assessment to commercial historic properties and to residential historic properties located in areas where governing body has authorized second term for residential property. Reduces application fee for participation in historic property special assessment program.]
Creates indeterminate period partial tax exemption for historic properties that have completed at least one 15-year period partial tax exemption.]
Extends existing historic property special assessment program to July 1, 2025.]
Modifies criteria by which owner of historic property may participate in historic property special assessment program. Requires applicants to submit and implement preservation plan that demonstrates owner's compliance with criteria.
Modifies application, certification, notice and reporting procedures for program. Modifies criteria by which property is disqualified from program.
Specifies that certification expires after 10 years. Authorizes certification for additional 10 years if owner meets additional criteria and submits preservation plan that demonstrates owner's compliance with criteria.
Extends program to July 1, 2020.
Takes effect on 91st day following adjournment sine die.
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SB 192
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