Finance and Revenue

OR - Senator Herman Baertschiger Jr. (R)

Title:

Member

OR - Senator Brian Boquist (R)

Title:

Vice-chair

OR - Senator Chris Edwards (D)

Title:

Member

OR - Senator Chuck Riley (Â)

Title:

Member

OR - SB565 Creates tax credit for certified historic property rehabilitation contributions.

OR - SB777 Directs Oregon 529 Savings Board to establish by rule qualified state ABLE Act program as described in federal Stephen Beck, Jr., Achieving a Better Life Experience Act of 2014.

OR - HB2485 Clarifies that refund made for correction in property taxes owed as result of appeal is made to person who filed appeal.

OR - HB2488 Replaces penalty for taxpayer's substantial understatement of taxable income with penalty for substantial understatement of net tax.

OR - HB2131 Pledges revenues from ad valorem property taxes as security for general obligation indebtedness of public bodies.

OR - SB254 Increases fee on motor vehicle fuel metering instrument or device in accordance with graduated schedule.

OR - HB2148 Exempts from state and local property taxes and fees, charges and assessments related to property taxation permanent improvements located on federal land held in trust for federally recognized Indian tribe or tribe member.

OR - HB3001 Allows application for determination of real market value and assessed value of property destroyed or damaged between January 1 and July 1 to be filed on or before December 31.

OR - SB567 Directs Oregon Department of Administrative Services, not later than May 15 of each odd-numbered year, to estimate annual personal income tax liability from taxable capital gains during three consecutive tax years beginning January 1 of even-numbered year falling within immediately preceding biennium.

OR - SB573 Establishes Task Force on Land Value Taxation to compare methods of property taxation.

OR - SB161 Authorizes county tax collector to transmit electronic notices of warrants for delinquent taxes on business personal property to Secretary of State for filing in Uniform Commercial Code (UCC) system.

OR - SB63 Updates connection date to federal Internal Revenue Code and other provisions of federal tax law.

OR - HB2229 Requires Department of State Police to establish voluntary program through which department retains fingerprint cards or creates facsimiles of fingerprints received from Federal Bureau of Investigation, or created during state criminal records check, for purpose of notifying agencies and districts that subscribe to program if individual is convicted of crime.

OR - HB3030 Authorizes creation of sand control districts for purpose of controlling drifting sand.

OR - SB434 Grants higher property tax exemption for property of veterans with service-connected disabilities of 100 percent or more.

OR - HB2566 Provides that disaster or emergency related work conducted by out-of-state business may not be used as sole basis for determination that business is doing business in state, or that employee has residency or domicile in state.

OR - HB3492 Authorizes county to enter into agreement, for period not to exceed 20 years, with owner or person in possession or control of solar project pursuant to which property constituting solar project is exempt from property taxation and owner pays fee in lieu of taxes.

OR - SB197 Authorizes county to exempt first $250,000 of assessed value of homestead of surviving spouse of fire service professional or police officer killed in line of duty from property taxes imposed by all taxing jurisdictions.

OR - HB2968 Directs Chief Education Officer to convene work group to produce report on how State School Fund expenditures relate to educational achievements of students from families in poverty.

OR - SB176 Prohibits courts from applying Sharia law.

OR - SB82 Establishes student loan insurance as class of insurance in Oregon.

OR - SB190 Prohibits person from shipping or transporting or causing to be shipped or transported cigarettes or smokeless tobacco products unless person is licensed distributor or retailer.

OR - HB2180 Specifies that if General Fund appropriation balances are held by executive branch state agencies at end of biennium, one-half of amount is retained by state agency and one-half is transferred to school capital matching fund.

OR - HB2676 Directs Oregon Liquor Control Commission to register medical marijuana production sites, processing sites, wholesale sites and individuals who perform work that requires handling marijuana.

OR - HB2970 Transfers Oregon Arts Commission from Oregon Business Development Department to Office of the Secretary of State.

OR - SB800 Establishes Task Force on Reserve Funds to study performance of Education Stability Fund and Oregon Rainy Day Fund and make recommendations to next odd-numbered year regular session of Legislative Assembly.

OR - HB2490 Changes to August 31 end date for annual indexing of maximum aggregate amount that local government official or tribal government official may place in investment pool in custody of State Treasurer.

OR - SB927 Modifies authority of metropolitan service district to acquire or construct visitor-oriented facilities.

OR - SB690 Eliminates daylight saving time adjustment to standard of time for State of Oregon.

OR - SB129 Directs Department of Revenue to make shared services distributions out of unreceipted revenue.

OR - SB864 For purposes of natural resource credit against estate tax, modifies definition of "natural resource property" to mean property in state.

OR - SB64 Modifies authority of metropolitan service district without charter to acquire or construct visitor-oriented facilities.

OR - SB611 Grants property tax exemption to property of centrally assessed company in amount of positive value obtained by subtracting from real market value of company's real property and tangible and intangible personal property included in unit subject to central assessment, reduced by amount of certain elective exemptions, amount equal to historical or original cost of company's real property and tangible personal property included in unit subject to central assessment, without reduction for certain el

OR - SB26 Repeals sunset of law requiring moneys that are in county's road fund and expended for patrolling to be used solely for direct and indirect costs associated with patrolling.

OR - SB36 Makes technical changes in Oregon tax statutes.

OR - HB2083 For purposes of homestead property tax deferral program, creates exception to five-year ownership requirement for homestead if claimant for deferral moved to homestead from homestead granted deferral and of greater real market value than new homestead, sells prior homestead within one year of purchasing new homestead, satisfies lien against prior homestead for deferred amounts and provides written attestation that claimant incurred debt for not more than 80 percent of purchase price of new homes

OR - SB925 Directs Legislative Revenue Officer to make recommendations for proposed legislation intended to restructure Oregon's tax system, including corporate and personal income tax and property tax systems, and to prepare analysis of proposed legislation.

OR - SB472 Increases maximum number of Pacific Wonderland registration plates that may be issued.

OR - HB2130 Authorizes governing bodies to adopt reasonable maximum periods for holding property for development as low income rental housing, additional criteria for exemption of low income rental housing and additional provisions of low income rental housing program that do not conflict with statutory criteria .

OR - HB2486 Removes statutory provisions relating to categorization of property tax revenue under Ballot Measure 5 (1990) that were held unconstitutional by Oregon courts.

OR - SB938 Authorizes city or county to adopt exemption for newly constructed or installed industrial improvements.

OR - HB2927 Increases amount transferred from State School Fund to High Cost Disabilities Account each fiscal year.

OR - HB2266 Provides exemption from weight-mile tax for vehicle dealers under certain conditions.

OR - HB2448 Allows State Department of Energy to require recertification of eligibility for tax credits and to require project owners to enter into performance agreements.

OR - HB2492 Authorizes issuance of pass-through revenue bonds for projects outside this state.

OR - HB3542 Requires chief sponsor or proponent of measure creating or expanding tax credit to submit statement of purpose to legislative committee on revenue.

OR - HB2734 Authorizes local government to create by ordinance or resolution Land Bank Authority as municipal corporation.

OR - SB17 Creates Oregon Intellectual Property Protection Corporation.

OR - HB2334 Requires affidavit alleging undue hardship to be filed within 30 days after entry of order specially designating complaint for hearing in regular division of Oregon Tax Court.

OR - HB2484 Extends due date to March 15 for filing of certain property tax returns.

OR - HB2482 Requires Department of Revenue to appraise industrial property if improvements have real market value of more than $1 million, unless appraisal delegated to county upon request of county assessor.

OR - HB2483 Clarifies that right of any other party to seek determination of total real market value of unit of property or real market value of components of tax account or unit of property applies in appeals of accounts constituting unit of property.

OR - HB2487 Requires correction of maximum assessed value due to correction of square footage of property to be proportional to change in real market value of property that is due to correction of square footage.

OR - SB793 Creates income tax credit for capital improvements to business facilities or homes that are commenced prior to later of September 1, 2015, or effective date of Act.

OR - SB443 Requires State Board of Parole and Post-Prison Supervision or supervisory authority to prohibit contact with member of victim's immediate family as condition of post-prison supervision or parole for person convicted of sex crime.

OR - HB2489 Removes provision for expiration of cigarette tax stamps following tax increases.

OR - HB2610 Adds agricultural workforce housing to property used in relation to agricultural work that is eligible for property tax exemption.

OR - HB2493 Modifies meeting schedule of State Debt Policy Advisory Commission, requiring that meetings be held at least annually.

OR - HB2128 Provides that ad valorem property taxes assessed on real property held by taxable person under lease from tax-exempt owner are personal liability of taxable person.

OR - HB2129 Requires county assessor to reduce maximum assessed value if taxpayer files petition demonstrating error in square footage of property or that new property or new improvements to property added to tax roll in prior tax year did not exist.

OR - HB2127 Prohibits recording by county clerk of instrument to convey fee title to real property to tax-exempt government transferee unaccompanied by certificate issued by county assessor attesting that all charges against real property as of date of recording have been paid.

OR - SB903 Repeals sunset of law authorizing only school districts to impose construction taxes.

OR - HB2652 Amends definition of "rural area" to mean area outside urban growth boundary of city of 40,000 or more, as boundary is acknowledged on date on which application is submitted for strategic investment program.

OR - HB2126 Defines "nonresidential use" for purposes of vertical housing development zone program to mean any use that is not exclusively residential use.

OR - HB2316 Increases certain fees charged by justice courts.

OR - HB3188 Authorizes landowners who meet certain criteria to petition for formation of predator damage control district within county.

OR - SB61 Modifies list of jurisdictions of incorporation for which income must be included on Oregon corporate excise tax return, if corporation is member of unitary group with Oregon corporation.

OR - SB262 Increases fees for oil spill prevention program.

OR - SB80 Abolishes Oregon University System, office of Chancellor of the Oregon University System and State Board of Higher Education.

OR - HB2150 Requires district extended ADMw to be calculated by considering students in public charter schools to be students in nonchartered public schools.

OR - HB2643 Authorizes designation of enterprise zone and zone and city for electronic commerce, addition of zone cosponsor and change of enterprise zone boundary without application process, subject to determination by Oregon Business Development Department that certain statutory requirements met.

OR - HB2089 Directs Department of Revenue to offer to suspend collection of unpaid tax from taxpayer if certain conditions exist.

OR - HB3125 Exempts from property taxation qualified machinery and equipment used to process grains, bakery products, dairy products and eggs.

OR - HB2690 Exempts from property taxation land acquired and held by nonprofit corporation for building residences to be sold to individuals whose income is not greater than 80 percent of area median income.

OR - SB305 Creates alternative to study, thesis or report requirement for person to be considered qualified archaeologist.

OR - SB863 Authorizes law enforcement units to adopt additional public records request fees designed to recoup costs of storage, storage technology, indexing and retrieval of information captured through use by law enforcement of body cameras to capture daily duties of police officers.