Oregon House Bill 2438 (Prior Session Legislation)

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Completed Legislative Action
Spectrum: Slight Partisan Bill (Republican 5-2)
Status: Passed on September 25 2021 - 100% progression
Action: 2021-09-25 - Chapter 527, (2021 Laws): Effective date September 25, 2021.
Text: Latest bill text (Engrossed) [PDF]

Authorizes county with population of less than 15,000 to adopt property tax exemption for newly constructed single-family dwellings built and occupied as primary residences by individuals with annual taxable income of not more than $75,000 if filing separately or not more than $150,000 if filing jointly. Directs Legislative Revenue Officer to study property tax reform and report findings to interim committees of Legislative Assembly related to revenue no later than September 15, 2022.] Authorizes county with population of less than 15,000 to adopt property tax exemption for newly constructed single-family dwellings built and occupied as primary residences by individuals with annual taxable income of not more than $75,000 if filing separately or not more than $150,000 if filing jointly. Requires county to prescribe application forms for precertification process and exemption. Limits new exemptions to no more than five dwellings per county per property tax year. Allows county to determine length of exemption, between three and five years. Prohibits new exemptions for property tax years beginning on or after July 1, 2032. Takes effect on 91st day following adjournment sine die.

Relating to property taxation; and prescribing an effective date.

Rep. Nancy Nathanson [D]	Rep. Gregory Smith [R]	Rep. Gary Leif [R]	Rep. Bobby Levy [R]
Rep. Rick Lewis [R]	Rep. Mark Owens [R]	Rep. Marshall Wilde [D]

2021-06-23 - Senate - Senate Third Reading (Y: 28 N: 1 NV: 0 Abs: 1) [PASS]
2021-06-21 - Senate - Senate Committee Do pass the A-Eng bill (Y: 5 N: 0 NV: 0 Abs: 0) [PASS]
2021-06-17 - House - House Third Reading (Y: 58 N: 1 NV: 0 Abs: 0) [PASS]
2021-06-09 - House - House Committee Do pass with amendments. (Printed A-Eng.) (Y: 7 N: 0 NV: 0 Abs: 0) [PASS]

Date	Chamber	Action
2021-09-25	House	Chapter 527, (2021 Laws): Effective date September 25, 2021.
2021-07-19	House	Governor signed.
2021-06-26	Senate	President signed.
2021-06-24	House	Speaker signed.
2021-06-23	Senate	Vote explanation(s) filed by Heard.
2021-06-23	Senate	Rules suspended. Third reading. Carried by Findley. Passed. Ayes, 28; Nays, 1--Heard; Excused, 1--Manning Jr.
2021-06-23	Senate	Second reading.
2021-06-23	Senate	Recommendation: Do pass the A-Eng. bill.
2021-06-21	Senate	Public Hearing and Work Session held.
2021-06-17	Senate	Referred to Finance and Revenue.
2021-06-17	Senate	First reading. Referred to President's desk.
2021-06-17	House	Rules suspended. Third reading. Carried by Smith G. Passed. Ayes, 58; Nays, 1--Fahey.
2021-06-17	House	Second reading.
2021-06-15	House	Recommendation: Do pass with amendments and be printed A-Engrossed.
2021-06-09	House	Work Session held.
2021-06-07	House	Work Session held.
2021-06-02	House	Public Hearing held.
2021-01-19	House	Referred to Revenue.
2021-01-11	House	First reading. Referred to Speaker's desk.

Type	Source
Summary	https://olis.oregonlegislature.gov/liz/2021R1/Measures/Overview/HB2438
Text	https://olis.oregonlegislature.gov/liz/2021R1/Downloads/MeasureDocument/HB2438/Introduced
Text	https://olis.oregonlegislature.gov/liz/2021R1/Downloads/MeasureDocument/HB2438/House%20Amendments%20to%20Introduced
Text	https://olis.oregonlegislature.gov/liz/2021R1/Downloads/MeasureDocument/HB2438/A-Engrossed
Text	https://olis.oregonlegislature.gov/liz/2021R1/Downloads/MeasureDocument/HB2438/Enrolled
Roll Call	https://olis.oregonlegislature.gov/liz/2021R1/CommitteeReports/MajorityReport/32857
Roll Call	https://olis.oregonlegislature.gov/liz/2021R1/Measures/MeasureVotes?id=531622
Roll Call	https://olis.oregonlegislature.gov/liz/2021R1/CommitteeReports/MajorityReport/33084
Roll Call	https://olis.oregonlegislature.gov/liz/2021R1/Measures/MeasureVotes?id=533149