HB 2104
Reduces discount for on-time payment of property taxes imposed on business property.
| 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
Reduces on-time payment discounts for business property taxes and requires municipalities to notify county assessors about building permits for improved property tax administration.
Overview#
Reduces discount for on-time payment of property taxes imposed on business property. Reduces amounts scheduled for distribution by tax collector to taxing jurisdictions to provide funding for certain tax administration programs. Directs portion of interest and charges on delinquent property taxes to be distributed to taxing units. Amends statutes to provide funding mechanism for administration of property tax by counties. Creates Assessment and Taxation Improvement Grant Program to provide grants for county projects for improved property tax administration. Requires planning division of municipality issuing building permit to notify county assessor, electronically if possible, of information, including tax lot number, required to be contained in permit. 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. |
| 2019-06-30 | H | In committee upon adjournment. |