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Commissioners ask staff to study state wildfire rebuild tax relief after timing confusion
Summary
Following questions about whether a recently enacted state law would retroactively shield a constituent from higher property taxes after rebuilding, the board directed staff to research legal timelines and return with options in January; Assessor Bart Brunson said much relief is not retroactive.
Commissioners pressed county staff on Dec. 18 about how Clackamas County should implement a recently enacted state law that can reduce property taxes for homes rebuilt after wildfire.
Commissioner Ben West described a constituent who rebuilt a home after a fire and could face an annual tax increase he estimated at about $3,700 unless the county acts. "If she does not get this application approved, or isn't allowed, she will face a $3,700 a year approximate increase on her annual property taxes," West said, urging urgent action to avoid penalizing a homeowner who lost her home to wildfire.
County Assessor Bart Brunson, who attended at short notice, told the board the statute — identified in the meeting as House Bill 1545 — is not broadly retroactive. Brunson said applications filed by Dec. 31, 2025 could preserve relief for earlier taxable years only in narrow circumstances and explained the typical application and ordinance timeframe needed for relief for upcoming tax years. He said the board can pass a local ordinance at any time to establish the county program for future tax years, but that filing windows and eligibility vary by tax year.
County counsel warned against making a legal determination on the spot. "I am reticent for us to offer a legal opinion on something that is last minute," County Counsel Billy Williams said, adding the office had lawyers reviewing the issue that morning and that a definitive interpretation would require more research.
After discussion, the board directed staff to bring a researched recommendation to the board in January at a policy session and to consider an emergency meeting before year-end if staff determined action was required to preserve applicants’ rights. That direction included coordination among county administration, legal counsel and the assessor’s office.
Clarifying details provided at the meeting included staff’s interpretation of filing windows: Brunson said applicants who file by Dec. 31, 2025 could seek relief for certain tax years beginning July 1, 2021 through 2024; for relief applying to the 2026–27 tax year, an ordinance and an application timed for the spring 2026 window would be required. The board did not adopt an ordinance or take immediate final action on the constituent’s case at the Dec. 18 meeting.
What happens next: staff will return with legal analysis and options in January; commissioners identified three possible process options — an emergency remote meeting before Dec. 31, an on-the-spot motion to act now while staff finalize details, or waiting until January and attempting to make any approval retroactive if the statute allows it. County counsel said retroactivity was a complex legal question and not assured.
