SJR 202 property tax freeze for seniors

SJR 202

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This bill would freeze the taxes levied on the homes of seniors. Proposes an amendment to the Oregon Constitution directing the Legislative Assembly to enact a property tax relief program for owner-occupied primary residences of certain seniors. Refers the proposed amendment to the people for their approval or rejection at the next regular general election.

Creates a Senior Property Tax Freeze to cap property tax assessments for the primary residence of each Oregon senior citizen aged 65 or older for owner-occupied primary residence, whether real or personal property, and the tax lot upon which the residence is situated; or if the residence is in a multiunit building.

Upon the sale or transfer of a home granted the property tax relief, the assessor of the county in which the home is located shall reassess the home so that, for the next succeeding property tax year, the assessed value is what it would have been if the home had never received the relief.

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  1. Thank you from an 81 year old Oregonian whose property tax has increased, over a 22 year period, to 1/5 th of my SS income, leaving precious little to live on.
    Bless you,
    Jim Langston

  2. Thank you, yes we need relief from the burden of property taxes that keep going up every year. This is monies we could use to help in medical and prescription costs that also keep going up. This would also help in food, and basic utilities costs.

  3. At what cost? Are their strings attached. Does each county still have authority to dictate the property tax or are we at the mercy of what the state dictates our property tax should be. If we, on the east side of the mountains have to go by west coat property tax amounts it would double, or in some cases triple our current property tax. I do not see this as a benefit but yet another tyrannical move of state over reach.

    • This bill changes nothing except to give seniors a freeze on their property taxes as long as they qualify, which means when the property is sold the value is updated to current tax levels for the buyer. If you plan to leave your house to a spouse that isn’t qualified, the tax would be recalculated, which could be more than if you didn’t apply for the exemption. So your circumstances will dictate if this is beneficial.

      It will also impact the amount of property tax increases local governments and schools may depend on.

  4. Perhaps they should amend this to allow seniors to opt-out of the property tax freezes if they so choose. I doubt if the tax assessor would object to that!

  5. A freeze in property tax for seniors would be welcomed as most of us are struggling with inflation and fixed incomes VOTE YES!

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