SB 919
Authorizes city or county to adopt five-year property tax exemption for newly constructed accessory dwelling unit, or newly converted duplex, triplex or quadplex, that is used as occupant's primary residence.
| Status | Chapter Number Assigned |
| Fiscal impact | Has minimal fiscal impact |
| Revenue impact | Revenue impact issued |
Bill Text
- A-Engrossed
- B-Engrossed
- Enrolled
- Introduced
- Senate Amendments to A-Engrossed
- Senate Amendments to Introduced
Authorizes cities and counties to offer five-year property tax exemptions for newly constructed ADUs and converted duplexes, triplexes, and quadplexes.
Overview#
Provides] Authorizes city or county to adopt five-year property tax exemption for newly constructed accessory dwelling unit, or newly converted duplex, triplex or quadplex, that is used as occupant’s primary residence. Requires approval of affected taxing districts imposing majority of total combined rate of taxation on eligible property. Applies to property tax years beginning on or after July 1, 2024. Takes effect on 91st day following adjournment sine die.
Public Testimony
| Name | Organization | Position | Date |
|---|---|---|---|
| Mark Landauer | Special Districts Association of Oregon | Oppose | 2023-03-20 |
| Seiji Shiratori | Department of Revenue | Unknown | 2023-03-21 |
| Nicole Possert | statewide | Support | 2023-03-21 |
| Lindsay Tenes | League of Oregon Cities | Unknown | 2023-03-22 |
| Sam Chase | City of Portland | Support | 2023-03-22 |
| Brandon Spencer-Hartle | City of Portland | Support | 2023-03-23 |
| Nicole Possert | statewide | Support | 2023-04-24 |
| Donald Oliveira | City of Portland | Support | 2023-04-26 |
| David Wall | Newberg | Oppose | 2023-04-27 |
Legislative History
| Date | Chamber | Action |
|---|---|---|
| 2023-02-16 | S | Introduction and first reading. Referred to President's desk. |
| 2023-02-20 | S | Referred to Housing and Development. |
| 2023-03-22 | S | Public Hearing held. |
| 2023-03-27 | S | Work Session held. |
| 2023-03-31 | S | Recommendation: Do pass with amendments and be referred to Finance and Revenue. (Printed A-Eng.) |
| 2023-03-31 | S | Referred to Finance and Revenue by order of the President. |
| 2023-04-26 | S | Public Hearing held. |
| 2023-06-06 | S | Work Session held. |
| 2023-06-09 | S | Recommendation: Do pass with amendments. (Printed B-Eng.) |
| 2023-06-15 | S | Second reading. |
| 2023-06-16 | S | Carried over to 06-20 by unanimous consent. |
| 2023-06-20 | S | Third reading. Carried by Jama. Passed. |
| 2023-06-20 | S | Vote explanation(s) filed by Smith DB. |
| 2023-06-20 | H | First reading. Referred to Speaker's desk. |
| 2023-06-20 | H | Referred to Revenue. |
| 2023-06-22 | H | Public Hearing held. |
| 2023-06-22 | H | Work Session held. |
| 2023-06-23 | H | Recommendation: Do pass. |
| 2023-06-23 | H | Second reading. |
| 2023-06-23 | H | Rules suspended. Third reading. Carried by Nathanson. Passed. |
| 2023-06-27 | S | President signed. |
| 2023-06-29 | H | Speaker signed. |
| 2023-07-31 | S | Governor signed. |
| 2023-08-15 | S | Chapter 583, 2023 Laws. |
| 2023-08-15 | S | Effective date, September 24, 2023. |