Oregon Senate Bill 464
Session 2021 Regular Session
Relating to the taxation of damaged property; and prescribing an effective date.
Became Law
Signed by Governor on Jul 19, 2021
Sponsors
3 Sponsors
Fred Girod
Christine Drazan
Jami Cate
First Action
Jan 11, 2021
Latest Action
Aug 20, 2021
Origin Chamber
Senate
Type
Bill
Bill Number
464
State
Oregon
Session
2021 Regular Session
Jami Cate
grade
Primary
Bill Kennemer
Cosponsor
Lily Morgan
Cosponsor
Motion Text
Third reading. Carried by Boquist. Passed.
Senate Roll Call Votes
Art Robinson
Yes
Yes
Bill Kennemer
Yes
Yes
Yes
Deb Patterson
Yes
Dick Anderson
Yes
Yes
Absent
Yes
Kate Lieber
Yes
Kayse Jama
Yes
Yes
Yes
Yes
Yes
Sara Gelser Blouin
Yes
Yes
Summary
Requires tax collector to prorate and cancel property taxes imposed on taxable property destroyed or damaged by wildfire during September 2020 in county covered by state of emergency declared in response to wildfire as if property were destroyed property under current law. Coordinates timing of proration of taxes for property destroyed and damaged by fire or act of God. Applies to property tax year beginning on July 1, 2020.]
Authorizes governing body of county covered by state of emergency declared in response to September 2020 wildfires to adopt law directing tax collector to prorate and cancel property taxes imposed on taxable property that suffered loss in real market value as result of wildfires, without application from property owner. Authorizes such governing bodies to adopt law to direct tax collector to prorate and cancel property taxes on taxable property that suffered damage, or disruption of use, due to wildfires, upon application by property owner. Requires such laws to include wildfire map, produced through public process, identifying boundaries within which wildfire tax relief may be granted. Provides for refunds of overpayment of property taxes. Applies to property tax year beginning on July 1, 2020.
Takes effect on 91st day following adjournment sine die.
A-Engrossed
Senate Amendments to Introduced
Sort by most recent
08/20/2021
Senate
Effective date, September 25, 2021.
08/20/2021
Senate
Chapter 580, 2021 Laws.
07/19/2021
Senate
Governor signed.
06/26/2021
House
Speaker signed.
06/26/2021
Senate
President signed.
06/25/2021
House
Rules suspended. Third reading. Carried by Drazan. Passed.
06/25/2021
House
Second reading.
06/24/2021
House
Recommendation: Do pass.
06/24/2021
House
Public Hearing and Work Session held.
06/22/2021
House
Referred to Rules.
06/15/2021
House
First reading. Referred to Speaker's desk.
06/15/2021
Senate
Vote explanation(s) filed by Heard.
06/15/2021
Senate
Girod declared potential conflict of interest.
06/15/2021
Senate
Third reading. Carried by Boquist. Passed.
06/14/2021
Senate
Second reading.
06/11/2021
Senate
Recommendation: Do pass with amendments. (Printed A-Eng.)
06/09/2021
Senate
Work Session held.
06/07/2021
Senate
Work Session held.
04/19/2021
Senate
Public Hearing held.
02/11/2021
Senate
Public Hearing held.
01/19/2021
Senate
Referred to Finance and Revenue.
01/11/2021
Senate
Introduction and first reading. Referred to President's desk.
Sources
Record Created
Jan 11, 2021 3:18:44 PM
Record Updated
Aug 20, 2021 6:06:18 PM