(at the request of Senate Interim Committee on Finance and Revenue)
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Bill Title:
Proposing amendment to Oregon Constitution relating to ad valorem property taxation.
Catchline/Summary:
Proposes amendment to Oregon Constitution providing that, for purposes of ad valorem property taxation, ratio of maximum assessed value to real market value of property may not be less than 0.75. Proposes amendment to Oregon Constitution providing that, for purposes of ad valorem property taxation, ratio of maximum assessed value to real market value of property may not be less than 0.75. Provides that if such ratio is less than 0.75, maximum assessed value of such property shall be increased so that ratio is equal to 0.75. Provides five-year ramp-up for new assessment policy.
Exempts from ad valorem property taxes lesser of first $25,000 or first 25 percent of real market value of each homestead. Requires Legislative Assembly to enact laws for administration of exemption, including adjusting $25,000 for inflation.
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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SJR 2 Senate Committee On Finance and Revenue
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