[{"_1":2,"_100":-5,"_101":-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",6264327,"mediaKeyId","3097106-6e8b01dd3758ddb9d8b114f3ebce721b","parentId",3097106,"title","Informational briefing: counties urge changes to assessment funding; bill would raise recording fee, restore delinquent interest to districts","audioSeconds",1104,"startMs",1638790,"endMs",2743105,"viewUrl","/Search/View?dp=1&key=3097106-6e8b01dd3758ddb9d8b114f3ebce721b&start=1638&end=2743","thumbnailUrl","https://assets.pipeline.soar.com/3097106-6e8b01dd3758ddb9d8b114f3ebce721b/thumbnail_1638790.jpg","articleUrl","/articles/6264327/Oregon/Informational-briefing-counties-urge-changes-to-assessment-funding-bill-would-raise-recording-fee-restore-delinquent-interest-to-districts","mediaUrl","https://secure.pipeline.soar.com/6264327-933a8e2c11f6679a9e0b1b3e4e340b0f/orig.mp4?Expires=1770494565&Signature=K6javNAVv1X1N8dS6w-99CvDhdDlD3nAfDYAlBX0b~h9ZMRBHytbYCgkqeUValmjyO9To3v4vqMVdHJjJWSsIiE4RubrVSVJdfazGnq82V9uI8hdmRiKNWTYJKE07KnK-Yb5d3Gy4tGgDQY1xCSPdT2VkX0ZCcsbz4wB0ASUwVfXH4NhwbPYUqbDG8Wom5UwhK-s5IhfUz~~cDuKeS9m-3SwcsPeeBuDNA3kYp4kl9zkQElRiJ7zlWsh5DxzTyRdXFeQdzFmcLnsv6furddOw2crChE9m0qIq8DSGUrVSY3cqGfSEgygmXQwRUtuSSbrG~Cok5QqmNngmZzVqtLykg__&Key-Pair-Id=KUT5TJCACFTXG","author","Oregon Legislature","date","2025-04-23T00:00:00Z","article","Eric Chancellor, speaking for county assessors and tax collectors, briefed the Senate Committee on Finance and Revenue April 23 about the County Assessment Function Funding Assistance account (CAPA), which provides partial funding for counties' property assessment and taxation (A&T) offices.

Chancellor said CAPA was established in 1989 via House Bill 2338 to augment county general funds through two primary revenue streams: a dedicated portion of document recording fees and retention of delinquent interest revenues. He told the committee the statutory formula has been amended only twice since then (1997 and 1999) and has not been indexed for growth, producing a widening gap between CAPA deposits and county A&T costs.

\"If we squish the chart down and just looked at the trend relative to the need, it's been flat as compared to actual need, which grows with inflation,\" Chancellor said, adding CAPA covered roughly 36% of statewide A&T need in 2003 and about 12% today. He listed consequences including reductions in uniformity and accuracy, fewer reappraisals, fewer defenses of valuation appeals and \"tens, maybe over a hundred million dollars\" in unreturned property tax revenue over time unless the funding is adjusted.

Chancellor described a House bill (House Bill 3518, as referenced in testimony) that would increase and stabilize CAPA revenue by: raising the document recording fee portion from $9 to $18 (to be indexed to inflation with periodic step increases), returning delinquent interest revenue (about $13–14 million currently) to taxing districts while replacing the CAPA share with a 0.3% retention of property tax distributions (excluding bonds), and adding $10 million per biennium in state general funds. As presented, the package would move CAPA's share of A&T needs toward roughly 25–30% statewide, a level Chancellor said approximates 2007 funding adjusted for modern operations.

Chancellor gave a short fiscal breakdown: returning delinquent interest to districts in the last year would have been about $14,000,000 and the proposal's net impact statewide was described as roughly $12,000,000 in additional revenue flowing to taxing districts (about $6,000,000 to K‑12, $1,700,000 to cities, $2,600,000 to counties, $1,200,000 to special districts and $330,000 to community colleges, as presented). He said a conservative return on investment could be three to four times the incremental funding by recovering missed or underappraised property and noted larger counties already estimate tens of millions of recoverable value (Clackamas ~$12,000,000; Multnomah $5–10 million; Lane ~$12,000,000; Hood River ~$5 million), yielding a statewide projection that could exceed $100,000,000 in recoverable revenue based on current conditions and possibly far higher over 6–8 years.

Chair Mark Meek told the committee the bill's fiscal provisions will move to Ways and Means; the Senate committee received the briefing to inform members even though the bill will not be finalized in the Finance and Revenue Committee. No committee vote was taken; the presentation was informational.

Why it matters: County assessors said current CAPA revenues are flat while costs and statutory responsibilities have grown, affecting reappraisal schedules, the ability to defend appeals, and ultimately taxing districts' revenue. The House proposal described by county representatives would shift fee structures and add general fund dollars to try to stabilize A&T funding statewide.

Next steps: Presentation only; sponsor and county representatives expect the bill to proceed through the House and Ways and Means for fiscal consideration.","mediaType","Video","parentTitle","Senate Committee On Finance and Revenue 04/23/2025 8:30 AM","oneSentenceSummary","Eric Chancellor, representing county assessors and tax collectors, told the Senate Finance and Revenue Committee April 23 that the County Assessment Function Funding Assistance account (CAPA) has not been adjusted for growth since 1999 and now covers a much smaller share of statewide assessment and taxation (A&T) costs.","taxTitle","Finance and Revenue, Senate, Committees, Legislative, Oregon","taxId",17809,"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},6264332,"Senate committee hears public testimony on bill to credit transmission costs for in‑state solar, wind and storage projects",1508,90620,1598840,"/Search/View?dp=1&key=3097106-6e8b01dd3758ddb9d8b114f3ebce721b&start=90&end=1598","https://assets.pipeline.soar.com/3097106-6e8b01dd3758ddb9d8b114f3ebce721b/thumbnail_90620.jpg","/articles/6264332/Oregon/Senate-committee-hears-public-testimony-on-bill-to-credit-transmission-costs-for-instate-solar-wind-and-storage-projects","https://secure.pipeline.soar.com/6264332-78f89fc02bb2bb8c3d9b795e86909900/orig.mp4?Expires=1770494566&Signature=jpviD0A~E5bcJBKu9f4RI4B1Sb4QgloQltPeUnE0nkpkORcZ8LEeAau2xfHmo8GBHq4JLnFYxn4Qo5qz3-gmQUx9s~dt3rVGS3MRxYVLAzUM2TYkAgyxC7oBp8AA3Qbi2EXrxc53uzgh9oEXPqV2E4sqEDQfzDHtcTKIuCIkocHGgTcTOZiRiUZuAzuhyNe8x41NG-2hOtCtuKDwg6sXH~7e0bTe~TIcHX5vtq9gFJtjgXyJS-CRhBeejOcHNMAnBIeTyMHeyzjEgV27h3BG6d-MXV5HK4CCGUD2wBE-DQNGXMWdPJWJdNj7YNBSA-kWL5A1zkDL1RUhlNhvws3TjA__&Key-Pair-Id=KUT5TJCACFTXG","Senate Committee on Finance and Revenue Chair Mark Meek opened a public hearing April 23 on Senate Bill 927, a proposal to create a personal income tax and corporate income tax credit to offset transmission (\"wheeling\") charges for electricity from solar, wind and energy storage placed in service after Jan. 1, 2026 and before Jan. 1, 2032.

Sen. David Brock Smith, sponsor of SB 927, told the committee the credit is intended to \"remove major barriers to the solar and battery storage by addressing wheeling charges that make renewable energy less competitive,\" and said the measure would support rural economic development and local construction and maintenance jobs in parts of his district.

\"This wheeling relief will improve grid resiliency. It's an urgent public‑safety issue as far as I'm concerned when we talk about wildfire,\" Brock Smith said. He also cited local storms and outages on the coast and described battery storage as \"critically needed.\"

Gina Franzosa, representing the Oregon Clean Competitive Power Alliance, testified in support and described wheeling as \"another word for energy transmission,\" explaining wheeling fees are charged each time power is conveyed along different transmission owners' facilities. \"Projects that must bear the cost of more than two wheels often do not pencil or are simply less financially attractive and do not get built,\" Franzosa said. She said Oregon currently imports more than one‑third of its electricity and that in‑state projects produce jobs, property tax revenue and opportunities for community investments such as a specialty clinic in Harney County.

Franzosa gave numeric examples: she said Sherman County receives roughly $7,000,000 in property tax revenue from renewables, about one‑third of the county's base, and described a project whose estimated Bonneville Power Administration interconnection cost rose from $2,000,000 five years ago to $7,000,000 today, stalling development.

Ryan Tribbett — who told the committee he has been working with the Department of Revenue and Department of Energy on technical drafting — said agency review and certification would likely be part of an amendment. He described a common administration pattern: an energy review agency certifies qualifying expenditures and provides a certificate to the Department of Revenue, which would then determine eligibility and tax treatment, including carryforward rules.

Angela Crowley Cook, executive director of the Oregon Solar and Storage Industries Association, said the lack of a regional transmission organization (RTO) in the West leaves Oregon with inconsistent wheeling charges. She also relayed industry news that countries producing a large share of solar panels face newly finalized tariffs and said the industry is facing near‑term cost pressures.

Committee members asked whether a separate bill to create a regional transmission authority is moving through the Legislature; witnesses said a House study bill or related proposals are in play but that RTO membership decisions are complex and likely years away.

No committee vote was taken; the hearing record will be available as staff and sponsors continue to negotiate technical amendments with state agencies. Chair Meek closed the public hearing and moved on to subsequent informational presentations.

Why it matters: Witnesses and the sponsor framed SB 927 as a targeted economic development and grid‑resiliency tool to make in‑state renewables more competitive against out‑of‑state projects, with examples of lost projects and rising transmission costs used to justify the incentive. The bill, as introduced, sets a clearly limited in‑service window and relies on tax‑credit mechanics that would require agency certification and administrative rules.

Votes/Next steps: Public hearing only; no committee action recorded. Sponsors and industry witnesses said they expect to return with a technical amendment negotiated with the Department of Energy and Department of Revenue.","Senate Bill 927 would create personal and corporate income tax credits to offset \"wheeling\" (transmission) charges for non‑emitting electricity from solar, wind and energy storage; sponsors and industry witnesses said the credit would spur rural projects, jobs and local tax revenue, while staff signaled a technical amendment is being negotiated.",{"_33":89,"_35":36,"_37":38,"_39":90,"_41":91,"_43":92,"_45":93,"_47":94,"_49":95,"_51":96,"_53":97,"_55":56,"_57":58,"_59":98,"_61":62,"_63":64,"_65":99,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6264322,"Neighborhood Partnerships and partners urge larger tax credit for Individual Development Accounts to avoid program cutbacks",860,2756180,3616385,"/Search/View?dp=1&key=3097106-6e8b01dd3758ddb9d8b114f3ebce721b&start=2756&end=3616","https://assets.pipeline.soar.com/3097106-6e8b01dd3758ddb9d8b114f3ebce721b/thumbnail_2756180.jpg","/articles/6264322/Oregon/Neighborhood-Partnerships-and-partners-urge-larger-tax-credit-for-Individual-Development-Accounts-to-avoid-program-cutbacks","https://secure.pipeline.soar.com/6264322-31f372c69ecfbfacd62633b022c5d7bb/orig.mp4?Expires=1770494565&Signature=MU7ULp8sDH6XZxBAUgqbgvyP~45JF7GFH2uRwgGTrRpi1S-1-1zXv5iKdWubIbBfXDZm8v8In5Q2X3FYCW6G~PIlPpXlv2vDVj0jRa1Ot43T0r~lRMa4QAGGtulmFM1uMnkUhIq8TUQMpR6q-3-ohpYMcqa1AYSVyMth7G5PNJ12eEFb6SbV20WBUWqhwia7ctLaiK79BcdCP1aYk87Ws9h25Qpui8Dpr9FMFIESPOVkOLOd6BA8C3xSw-70o8N00vPU5qFMeaHTy9jD6fVyjaCNMPYPTGAVJql51hq9MqW75LqiO6u18ex~G2tSDcUyoJMntLTy3yahhjFO3~JYQg__&Key-Pair-Id=KUT5TJCACFTXG","Staff presented an overview and multiple witnesses testified April 23 in an informational meeting about Oregon's Individual Development Account (IDA) initiative, which matches participant savings and is funded in part by a state tax credit for donors.

A staff presenter explained the current tax credit: donors receive a credit equal to 90% of the amount donated; the credit is nonrefundable, can be carried forward three years and currently has an annual cap on credits of $7,500,000 (allowing roughly $8.3 million in qualifying donations per year). The presenter noted the credit sunsets in 2030 as currently scheduled.

Ethan Livermore, economic justice organizer with Neighborhood Partnerships, said the IDA program has helped more than 19,000 Oregonians over 25 years but the $7.5 million cap has not changed since 2009. \"If the legislature does not act this year, the program will shrink by 50% and will only enroll fewer than 500 people each year,\" Livermore said. He asked the Legislature to either dedicate lottery revenue (House Bill 3809, referenced in testimony) or raise the tax credit cap (House Bill 2735, referenced in testimony) to stabilize funding.

Justice Alexander Hager, Development and Communications Manager for Neighborhood Partnerships, described the program mechanics: IDAs match participant savings (commonly up to 5:1) for goals such as homeownership, starting a business, postsecondary education, vehicle purchase and retirement savings. He said Neighborhood Partnerships has administered the program under contract with Oregon Housing and Community Services since 2003 and that donors and CPAs are important referral sources and proponents.

Amy Stuczynski, Neighborhood Partnerships' manager of data and evaluation, provided program outcomes and stewardship details: the organization oversees an investment policy reviewed by OHCS, runs performance and fiscal reviews of fiduciary organizations, and supports a network of more than 60 IDA providers statewide. She said $29,000,000 saved by IDA participants has been matched by $72,000,000 from the state over the last decade and that savers show improved financial stability and outcomes relative to national averages.

Peter Haney of CASA of Oregon and Tara Garkow, an IDA participant and employee of Homes for Good Housing Agency, offered brief testimonials about program reach and individual impact; Haney said CASA has delivered about 6,700 IDAs and that 30% of his work is rural; Garkow said using an IDA enabled her to become a homeowner.

Witnesses and staff referenced pending bills. Testimony named House Bill 3809 (dedicate lottery revenue) and House Bill 2735 (raise the cap); a committee member also cited a bill referenced in the hearing materials that would increase the cap from $7,000,000 to $16,500,000 and noted that the measure had passed a committee and was at House Revenue at the time of the hearing.

No committee action was taken; the session was informational. Supporters asked lawmakers to act in 2025 to avoid program contraction and to stabilize long‑term funding.","Advocates told the Senate committee that Oregon's tax credit that funds Individual Development Accounts (IDA) is capped at $7.5 million and has not kept pace with inflation; they asked lawmakers to raise or supplement the cap to avoid a 50% program reduction and to preserve statewide reach.","actionData","errors"]

Article not found

Informational briefing: counties urge changes to assessment funding; bill would raise recording fee, restore delinquent interest to districts

Senate committee hears public testimony on bill to credit transmission costs for in‑state solar, wind and storage projects

Neighborhood Partnerships and partners urge larger tax credit for Individual Development Accounts to avoid program cutbacks