[{"_1":2,"_99":-5,"_100":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,76,88],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},"mediaId",6122587,"mediaKeyId","2694573-45a8420816266b586d73dba3ea9cb602","parentId",2694573,"title","Sponsor proposes incremental homestead exemption for seniors; supporters urge relief, opponents warn of large local revenue loss","audioSeconds",1801,"startMs",772000,"endMs",2573000,"viewUrl","/Search/View?dp=1&key=2694573-45a8420816266b586d73dba3ea9cb602&start=772&end=2573","thumbnailUrl","https://assets.pipeline.soar.com/2694573-45a8420816266b586d73dba3ea9cb602/thumbnail_772000.jpg","articleUrl","/articles/6122587/Oregon/Sponsor-proposes-incremental-homestead-exemption-for-seniors-supporters-urge-relief-opponents-warn-of-large-local-revenue-loss","mediaUrl","https://secure.pipeline.soar.com/6122587-21631320abe7a05abe834cf1a955bab9/orig.mp4?Expires=1771190403&Signature=XjS7YJZu8mQ~0RBLicfmjSuvWvDocAEaPr9xn~NbL4s~0YLcNKr37NhovB9ZUXe4ZytS-Kgpvbpv6aaT87cHWt0xq9CT~LCQ97p26hi50Qa4QecUP7NaL-ROWTuI89oiP27QesrAun2M0bSpkA4oe7fGPzwZqjZxD0FuUjDA6F4-dsaeTLLp9rJ5~~kixXBmZno4uGJljwOeLd433-VkdST3agNnl0Bsc8gW7~Iv~pmockm6NmOFjcyLbvh6SJowk~xv8B0QbGaL3UULRLnE1pp2KNUxthaS3ov7WltXYQjqtSNohVTgGDa-tYDYe7gpgtGiPn0uY6GyCobRPcsiXw__&Key-Pair-Id=KUT5TJCACFTXG","author","Oregon State Legislature","date","2025-03-18T00:00:00Z","article","Representative Christine Drazen on March 18 sponsored House Bill 3755, which would create an age‑ and income‑based property tax exemption for senior homeowners, and public testimony that day split between advocates who described seniors facing displacement and fiscal groups that warned of major local revenue impacts.

“The bill creates a 5% property tax exemption for senior homeowners in Oregon who are at least 65 years old, have lived in their homes for at least 10 years, and have an annual household income of no more than a hundred $50,000,” the Legislative Revenue Office said in the committee’s bill summary. Drazen, the bill sponsor, told the committee HB 3755 would start with a 5% exemption and “increases incrementally by 5% each year of eligibility up to the age of 85.”

Nut graf: Supporters said the bill would help seniors on fixed incomes remain in their homes amid rising housing and health costs; opponents — including Tax Fairness Oregon and the Oregon Education Association — said the bill would remove property tax revenue from local districts that fund police, fire, schools and other services and urged improving participation in the existing Homestead Property Tax Deferral Program instead.

Supporters: Several constituents and elected officials presented personal accounts and endorsements. Representative Greg Smith described stories of seniors forced out of long‑held homes and urged the committee to “please vote yes so everyone in my situation won't get forced out.” Dr. Mark Ricksicker, a dentist from Oregon City, testified that many elderly patients skip needed treatment because they cannot afford basic costs and called HB 3755 “nonpartisan” relief to let seniors “stay in their home…with dignity.”

Opponents and fiscal concerns: John Calhoun of Tax Fairness Oregon and Louis DeSitter of the Oregon Education Association both opposed the bill. Calhoun said reducing property tax revenue would “devastate” local governments and estimated hundreds of millions in lost local revenue if the bill passed, noting LRO figures showing roughly $1.2 billion in property tax imposed on owner‑occupied residences for those aged 65 and older. DeSitter told the committee that about one‑third of property taxes fund local schools and said cuts would affect schools statewide.

LRO and data gaps: Committee members asked the Legislative Revenue Office for an estimate of this bill’s revenue impact; LRO said it did not have a specific estimate prepared at the hearing but pointed the committee to prior informational materials and said the “big bucket for 65 and over for owner occupied residences is about 1,200,000,000.0 in property tax imposed.” The office offered to prepare bill‑specific estimates if the bill advanced.

Process and outcome: The committee opened public testimony (about 10 signed up) and heard both in‑person and remote testimony for and against. No committee vote occurred; the public hearing was closed and committee staff recorded follow‑up requests for fiscal analysis if the bill proceeds.

Ending: Proponents urged the committee to act for seniors’ housing stability; opponents urged caution and recommended pursuing improved outreach and structural changes to the existing Homestead Property Tax Deferral Program rather than an exemption that reduces local tax bases.","mediaType","Video","parentTitle","House Committee On Revenue 03/18/2025 3:00 PM","oneSentenceSummary","Representative Christine Drazen on March 18 sponsored House Bill 3755, which would create an age‑ and income‑based property tax exemption for senior homeowners.","taxTitle","Revenue, House of Representatives, Committees, Legislative, Oregon","taxId",18093,"location","Oregon","headline","","shortSummary",{"_33":77,"_35":36,"_37":38,"_39":78,"_41":79,"_43":80,"_45":81,"_47":82,"_49":83,"_51":84,"_53":85,"_55":56,"_57":58,"_59":86,"_61":62,"_63":64,"_65":87,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6122582,"Bill to expand senior homestead tax‑deferral program advances to committee hearing; sponsors emphasize outreach and expanded eligibility",1363,2564000,3927000,"/Search/View?dp=1&key=2694573-45a8420816266b586d73dba3ea9cb602&start=2564&end=3927","https://assets.pipeline.soar.com/2694573-45a8420816266b586d73dba3ea9cb602/thumbnail_2564000.jpg","/articles/6122582/Oregon/Bill-to-expand-senior-homestead-taxdeferral-program-advances-to-committee-hearing-sponsors-emphasize-outreach-and-expanded-eligibility","https://secure.pipeline.soar.com/6122582-ea72c27a7887c8697b8d84c4370355c5/orig.mp4?Expires=1771190403&Signature=Zx41fXgLfnYvGHeFFjwPahM0nDzHBRnOzuFhgeCXXVrUCFAnohdRrwvCZ3EGYJ6FW7h82ytwnh8f0ttCy04aMkzNfno~ZXnXpTHJFw4nYzChS~NN-uviYMbIyd9fqn9shVo~8hpHFPum2CNonUUWEwPZ9AfRGkF~t9glM4E81OrKuKqXbjQQRshySK9fbLWx5aEti~cPGAmjbImX-adrK0flSsbEmZdn~QmxOS19sqZ2bS0no27oHSHYydMi7SNw4kQoc0wvbcuAwHnYkKnx0IYbil~76UpXNC8Jo5wImuYLc34tZ9hAYWAkLbbz~3cNvZF6dfd09TtbZsxzkeHiHg__&Key-Pair-Id=KUT5TJCACFTXG","Representative E. Warner Reschke presented House Bill 3712 on March 18, proposing changes to the Homestead Property Tax Deferral Program to expand eligibility and address low participation.

“House Bill 3,712 relates to the Homestead Property Tax Deferral Program, which is available for seniors and disabled persons. What the bill does is it increases the household income limit for the program from 60,000 to 80,000 per year, reduces the residency requirement from 5 years to 3 years, and increases the homestead real market value for each county except for owners who have lived in the homestead for less than 7 years or more than 22 years,” the Legislative Revenue Office summarized for the committee.

Nut graf: Sponsor Reschke said the bill targets the top reasons people are denied from the current deferral program — minimum residency, real‑market‑value limits, and income limits — while witnesses and advocates urged that improving outreach and addressing program design issues could substantially increase participation before enlarging the program’s parameters.

Reschke reviewed LRO and assessor data showing the top three recorded reasons for denial from 2019‑2024 were insufficient years of residency, real‑market‑value over county caps, and income above the limit. He said HB 3712 would move the residency minimum from five to three years and simplify the program’s multiple value‑step categories into fewer bands, aiming to make the program accessible to more seniors while preserving the deferral structure that keeps local jurisdictions whole until property transfers.

Witnesses: Jody Weiser and John Calhoun of Tax Fairness Oregon urged caution and recommended targeted research and better outreach. Weiser said participation has fallen sharply; she cited about 3,662 participants in the deferral program and urged more fact‑finding about why eligible seniors do not enroll. Weiser and Calhoun both said improving participation and evaluating program design might address senior property‑tax anxiety without removing revenue from local governments.

LRO and technical points: LRO staff explained how the fund works, described county‑level real‑market‑value bands and the minimum RMB cap, and noted program changes would affect fund cash flows if participation rose. Committee members asked for additional data on senior mobility and whether downsizing while remaining in the program was feasible; LRO said the program allows people who are already in the program to continue when they downsize and offered to research mobility trends further.

Ending: The committee closed the public hearing on HB 3712 and acknowledged additional questions about participation rates and implications for the deferral fund; staff and LRO were asked to provide more analysis if the committee advances the bill.","Representative E. Warner Reschke presented House Bill 3712 on March 18, proposing to expand the Homestead Property Tax Deferral Program by raising the income limit from $60,000 to $80,000 and cutting the residency requirement from five years to three.",{"_33":89,"_35":36,"_37":38,"_39":90,"_41":91,"_43":92,"_45":92,"_47":93,"_49":94,"_51":95,"_53":96,"_55":56,"_57":58,"_59":97,"_61":62,"_63":64,"_65":98,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6122592,"LRO outlines how local-option property tax exemptions work, highlights thresholds and code-area complexity",0,2519000,"/Search/View?dp=1&key=2694573-45a8420816266b586d73dba3ea9cb602&start=2519&end=2519","https://assets.pipeline.soar.com/2694573-45a8420816266b586d73dba3ea9cb602/thumbnail_2519000.jpg","/articles/6122592/Oregon/LRO-outlines-how-local-option-property-tax-exemptions-work-highlights-thresholds-and-code-area-complexity","https://secure.pipeline.soar.com/6122592-4f3df206ffa8dafdf4c3258abbbba455/orig.mp4?Expires=1771190403&Signature=JtDc0vAPssM8XOchtvYZ5Z8bOhtL7NtG1hcjTMXPdiW66mB~uKW07kyUhlFxk-FUdj0kOlY-sl0T2W6JlOVYq~mXWjYX1bm-rMtausk-7D~sj3T2AHpodOxTeCmEG8i89BV0fMI4FHk-c5Y8t8RFSPNL8RAXn90~yS6EKcijkU3QgWazgVLItNL8XJPw5IXuv0ZsR0qMPLdjuYnrABLN~2tp8S1oPa2Llf0SBJ5pVxZebA1BOu4PerLsyNMltyWjDX3gxIn1OwyHdU1e0zWb7t7SOKj1Js~dlZlmZ6E71aedf98gkN-tHjQojbjNRHkP0fkB53hqs2T5jKDXkE6ijA__&Key-Pair-Id=KUT5TJCACFTXG","The Legislative Revenue Office on March 18 told the House Committee on Revenue that local-option property tax exemptions are a small but complex subset of Oregon’s property tax expenditures and that operational details such as tax‑rate thresholds and the creation of new tax “code areas” affect how readily those exemptions can be adopted.

Bo Olen of the Legislative Revenue Office summarized the office’s review and told the committee, “I prepared some information on local option property tax exemptions, and the presentation will touch on 3 main areas, starting with a summary of local option property tax exemptions, and then, zoom in a little bit on 2 of the types of local option policies.”

The nut graf: Oregon’s tax‑expenditure report lists 140 property tax expenditures; Olen said about 27 (roughly 19%) are local‑option exemptions. Those local options skew toward partial exemptions (about two‑thirds partial, one‑third full), and many include operational features — opt‑in/opt‑out rules for individual districts, vote thresholds that extend exemptions to all districts in a code area, payment‑in‑lieu provisions, and sunset requirements — that affect revenue impacts and implementation.

Key facts Olen highlighted include: there are about 140 property tax expenditures in the tax‑expenditure report and about 27 local‑option exemptions; roughly 94 of the 140 are full exemptions overall. Ten of the local‑option exemptions use a 51% tax‑rate threshold (districts representing 51% of the tax rate must approve for the exemption to apply to all districts). Three exemptions use a 75% threshold (including brownfield development under review, seismic upgrades, and new industrial property in rural areas). Eleven local options allow a city, county, port or tribe to opt in so the exemption applies to all districts; four allow an individual district to opt in or opt out; 15 allow local governments to amend the policy; nine can be repealed by local governments; six have payment‑in‑lieu arrangements; and 19 include a statutory sunset.

Olen also explained the operational challenge of “code areas” — the distinct combinations of taxing districts that apply to a property. “When property is subject to taxes from the same set of taxing districts, they’re in the same code area,” Olen said, adding that code areas often have “6 to 9 taxing districts on average” and that Oregon has about 930 unique code areas. That matters because some local‑option mechanisms require reassignment or creation of new code areas when a single district elects to opt in or opt out.

The presentation showed how vote‑threshold rules interact with districts. Olen walked the committee through scenarios showing the percent of code areas able to satisfy various thresholds depending on which district types support the exemption. For example, if schools do not support an exemption, only about 69% of code areas could satisfy a 51% threshold and only about 1% could satisfy a 75% threshold, illustrating that thresholds requiring broad cross‑district approval are harder to meet.

Committee members asked technical questions about how often code areas change and whether an area that opts out could later opt back in; Olen said he would “have to look into the specific policies to know that” and would verify whether restrictions exist.

Ending: The committee closed the informational portion after members asked follow‑up questions about opt‑in/out mechanics and the technical steps assessors must take when code areas change. Olen provided the presentation materials and offered to answer follow‑up questions if the committee wanted additional analyses.","The Legislative Revenue Office presented an overview of Oregon’s local-option property tax exemptions, noting 140 total exemptions in the tax-expenditure report, 27 that are local-option, common 51% and 75% tax-rate thresholds, and operational issues tied to creating new ‘code areas.’","actionData","errors"]

Article not found

Sponsor proposes incremental homestead exemption for seniors; supporters urge relief, opponents warn of large local revenue loss

Bill to expand senior homestead tax‑deferral program advances to committee hearing; sponsors emphasize outreach and expanded eligibility

LRO outlines how local-option property tax exemptions work, highlights thresholds and code-area complexity