HB 2103
Repeals sunset of homestead property tax deferral program.
| Status | In House Committee (HREV) |
| Session | 2019 Regular Session |
| Requested by | (at the request of Governor Kate Brown for Department of Revenue) |
| Fiscal impact | May have fiscal impact, but no statement yet issued |
| Revenue impact | May have revenue impact, but no statement yet issued |
Bill Text
Repeals the sunset of the homestead property tax deferral program and modifies eligibility and filing procedures for the program.
Overview#
Repeals sunset of homestead property tax deferral program. Authorizes late filing of claim for deferral with payment of late fee. Modifies determination of maximum number of new claims allowable for property tax year. Requires timely and late-filed claims to establish eligibility as of April 15 of year in which claim is filed. Modifies requirement that, upon receipt of deed to homestead after foreclosure, county treasurer pay to Department of Revenue interest accrued on amount of deferred taxes. Takes effect on 91st day following adjournment sine die.
Legislative History
| Date | Chamber | Action |
|---|---|---|
| 2019-01-14 | H | First reading. Referred to Speaker's desk. |
| 2019-01-18 | H | Referred to Revenue. |
| 2019-01-31 | H | Public Hearing held. |
| 2019-06-30 | H | In committee upon adjournment. |