HB 2247
Authorizes county to adopt ordinance or resolution authorizing waiver of interest charged for failure to pay taxes when due.
| Status | Chapter Number Assigned |
| Sponsors | Shelly Boshart Davis (Republican) (Chief), Paul Evans (Democrat), Rick Lewis (Republican), Lily Morgan (Republican), Jami Cate (Republican), Mark Owens (Republican), E. Werner Reschke (Republican), Bobby Levy (Republican), Duane Stark (Republican), Rep Nearman, Daniel Bonham (Republican), Kim Wallan (Republican), Rep Leif, David Brock Smith (Republican), Raquel Moore-Green (Republican), Ron Noble (Republican), Jack Zika (Republican), Christine Drazan (Republican), Cedric Hayden (Republican) |
| Fiscal impact | Has minimal fiscal impact |
| Revenue impact | Revenue impact issued |
Bill Text
Allows counties to waive interest on delinquent property taxes for residential property affected by COVID-19 or the 2020 fire season.
Sponsors#
Chief Sponsors: Shelly Boshart Davis
Co-Sponsors: Paul Evans, Rick Lewis, Lily Morgan
Overview#
Authorizes county to adopt ordinance or resolution authorizing county assessor to waive penalties and] waiver of interest charged for failure to file property tax return or] pay taxes when due. Applies only to 2020-2021 and 2021-2022] property tax years] year, to interest on taxes imposed on real property used in taxpayer’s business, provided no uncontested delinquent property taxes were outstanding on such property as of February 15, 2020, and to delinquencies substantially due to effects of COVID-19 pandemic or 2020 Oregon fire season. Sets forth criteria for determining that delinquency is substantially due to effects of COVID-19 pandemic or 2020 Oregon fire season. Requires county that adopts ordinance or resolution to submit report to Legislative Revenue Officer that includes findings and statement of financial impact of waiver of interest on county. Sunsets January 2, 2023. Takes effect on 91st day following adjournment sine die.
Public Testimony
| Name | Organization | Position | Date |
|---|---|---|---|
| Seiji Shiratori | Oregon Department of Revenue | Neutral | 2021-03-01 |
| David Wall | Newberg | Support | 2021-03-02 |
| Erik Kancler | County Assessors and Tax Collectors | Unknown | 2021-04-28 |
Legislative History
| Date | Chamber | Action |
|---|---|---|
| 2021-01-11 | H | First reading. Referred to Speaker's desk. |
| 2021-01-19 | H | Referred to Wildfire Recovery with subsequent referral to Revenue. |
| 2021-03-01 | H | Public Hearing held. |
| 2021-04-05 | H | Work Session held. |
| 2021-04-07 | H | Recommendation: Do pass with amendments, be printed A-Engrossed, and be referred to Revenue by prior reference. |
| 2021-04-07 | H | Referred to Revenue by prior reference. |
| 2021-04-28 | H | Public Hearing held. |
| 2021-05-18 | H | Work Session held. |
| 2021-05-24 | H | Recommendation: Do pass. |
| 2021-05-25 | H | Second reading. |
| 2021-05-26 | H | Third reading. Carried by Boshart Davis. Passed. |
| 2021-05-26 | S | First reading. Referred to President's desk. |
| 2021-06-02 | S | Referred to Finance and Revenue. |
| 2021-06-09 | S | Public Hearing held. |
| 2021-06-14 | S | Work Session held. |
| 2021-06-17 | S | Recommendation: Do pass the A-Eng. bill. |
| 2021-06-17 | S | Second reading. |
| 2021-06-21 | S | Third reading. Carried by Boquist. Passed. |
| 2021-06-21 | S | Vote explanation(s) filed by Heard. |
| 2021-06-22 | H | Speaker signed. |
| 2021-06-25 | S | President signed. |
| 2021-07-14 | H | Governor signed. |
| 2021-09-25 | H | Chapter 452, (2021 Laws): Effective date September 25, 2021. |