Proposing amendment to Oregon Constitution relating to adoption of land value taxation system by local taxing districts.
Catchline/Summary:
Proposes amendment to Oregon Constitution to allow local taxing districts to adopt land value taxation system that taxes land at one rate and all other property at lesser rate. Proposes amendment to Oregon Constitution to allow local taxing districts to adopt land value taxation system that taxes land at one rate and all other property at lesser rate. Requires land value taxation system to be in lieu of uniform ad valorem property taxation system of district. Exempts land value tax from constitutional limits on property taxes.
Refers proposed amendment to people for their approval or rejection at next regular general election.
Chapter Number:
Fiscal Impact:
May Have Fiscal Impact, But No Statement Yet Issued
Revenue Impact:
May Have Revenue Impact, But No Statement Yet Issued
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HJR 23 House Committee On Revenue
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