[{"_1":2,"_111":-5,"_112":-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",[32,76,88,100],{"_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",6366329,"mediaKeyId","2159558-742a4e8c6807f957622c2b34c86e848f","parentId",2159558,"title","Department of Revenue presents technical omnibus bill; staff outline modest policy and administrative changes","audioSeconds",607,"startMs",1240000,"endMs",1847000,"viewUrl","/Search/View?dp=1&key=2159558-742a4e8c6807f957622c2b34c86e848f&start=1240&end=1847","thumbnailUrl","https://assets.pipeline.soar.com/2159558-742a4e8c6807f957622c2b34c86e848f/thumbnail_1240000.jpg","articleUrl","/articles/6366329/Oregon/Department-of-Revenue-presents-technical-omnibus-bill-staff-outline-modest-policy-and-administrative-changes","mediaUrl","https://secure.pipeline.soar.com/6366329-4ccbada1a9462eb58ba9c843adbcc2ec/orig.mp4?Expires=1771191240&Signature=FhWbeKiDqYiPRR7M7xA8BoiHv-Yx3oZxN3Jh-a4trAPrMrOmx4Pa9mcpaqSyyY~0ghyeM3uQlJwI0mLejnpSYr0LaNXXoaIGFyu4A-InManEvj8t11oXNQuKIDJVtAVJ~6~rmI9p6engnAQv6tkx77Jnn5uI~lT5zLWjp4G-6Zgzkd43Ado22DA6gdqDqMVyb3Yv61rhQIAtqSrBbuCfADPld1Zz4QQ7c6YKIVCLa73qyrQz9qDp8VWEn0eSTcQ4HZh9bUz~4DNgyEqjI03AQhupJYzwWA9Z8TBDfmJx7Cys4Q6hgL23p-OcwQ-wMdyA6OfARi46RtrCbrhNNJhFNg__&Key-Pair-Id=KUT5TJCACFTXG","author","Oregon State Legislature","date","2025-01-28T00:00:00Z","article","The House Committee on Revenue received a presentation Tuesday on House Bill 2339, a Department of Revenue omnibus bill that compiles several technical and administrative changes the agency says will improve operations and align statute with legislative intent.

Marjorie Taylor of the Department of Revenue summarized the package and said the bill groups “minor changes that are technical or they align statute with legislative intent or codify current practice.” Taylor described five groups of changes in the written testimony and the section-by-section analysis posted to the Oregon Legislature’s OLIS web portal.

Key items identified during the hearing included a realignment of calculation and distribution dates for the small-tract forest-land severance tax; proposals to share data internally between the agency’s business programs and personal tax/compliance teams for the marijuana and psilocybin programs; elimination of five reports the agency considers duplicative; conforming amendments to other statutes; alignment changes for an agricultural overtime tax credit; and a correction that would limit foreign earned income from qualifying for the Oregon Kids Credit.

Committee members asked whether the change to the Oregon Kids Credit was intended. Taylor said agency staff believe it was an inadvertent implementation issue; Ben Gilley with the Department of Revenue explained the correction is expected to reduce eligibility. Gilley told the committee the agency identified about 60 returns that claimed the credit under the current implementation and that the total value involved was about $70,000. Gilley said the agency does not believe the claims reflected intentional manipulation but rather software and eligibility issues that produced unintended claims.

Members asked whether any of the omnibus items constituted a substantive policy change; agency staff described the package as largely technical and said significant items would be split into standalone bills. No committee vote was recorded during the public hearing.","mediaType","Video","parentTitle","House Committee On Revenue 01/28/2025","oneSentenceSummary","Department of Revenue staff presented House Bill 2339, an omnibus bill containing technical and administrative statutory changes intended to align statute with agency practice and fix inadvertent implementation issues.","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},6366334,"Supporters urge reauthorization of historic-property special assessment limited to commercial buildings",940,324000,1264000,"/Search/View?dp=1&key=2159558-742a4e8c6807f957622c2b34c86e848f&start=324&end=1264","https://assets.pipeline.soar.com/2159558-742a4e8c6807f957622c2b34c86e848f/thumbnail_324000.jpg","/articles/6366334/Oregon/Supporters-urge-reauthorization-of-historic-property-special-assessment-limited-to-commercial-buildings","https://secure.pipeline.soar.com/6366334-70123a3e8f106edaa309e11cdc7d930b/orig.mp4?Expires=1771191240&Signature=AeCOxE4l57-TsbcFLPKqjaxFuioNLI1-YkSVs-PVxOFHXsqi-m58~ScLxApIe1CDGUOwkw~egicnHxY4k0Q9LFWe6POGJjIPwbExxmZRRkA8x~GaHDDf0--vif8BcW9rVVuLspBCTD8XYRFiKjHzZomsPPIh3f~N-3Db7n5zZ9CvsEM~NwPct1z5RIZhpfRN3zjAFolqj0bYQV9Y2fLuIsOnNwnJE9wrEAXxua7ZKp-XSMwlR64W7-2GBqDyL9053QQybVOXgPNtyUBXP8SseRZF4qH6qR92GULBTzJ4qJljQccbNEAqk1FV5FGVH7hhdPf4LWUGXq7uuW9AmWcoig__&Key-Pair-Id=KUT5TJCACFTXG","The House Committee on Revenue heard public testimony on House Bill 3190, which would restore and refine Oregon’s special assessment program for historic properties. Bill proponents said the program helps preserve and reuse existing commercial buildings, supports downtown revitalization and can enable new housing on underutilized upper floors.

Nicole Posert, executive director of Restore Oregon, told the committee she and her organization “enthusiastically support HB 3190 to bring back special assessment for commercial properties,” saying the tool supports rehabilitation that can create housing and sustain commercial corridors. Ryan Fisher of the Cultural Advocacy Coalition of Oregon said reestablishing the program “will strengthen the cultural ecosystem in Oregon” and help leverage other revitalization programs. Charles Weathers, a Salem developer, told lawmakers the tax treatment provided by the earlier program “give[s] investors like me the confidence to take on a risk of redevelopment,” and he said his projects would not have been feasible without the prior program.

A Department of State Historic Preservation official in audience testimony explained the program’s origins: the assessment program dates to the 1970s and originally was designed to prevent demolition of downtown commercial buildings. Witnesses and committee discussion noted the program historically included residential properties but that recent tax changes and the program’s mechanics have made it less effective for many residential owners.

HB 3190 would reauthorize the program with several changes: limit the program to commercial properties, permit reapplication for another initial 10-year term 10 years after completion of a prior term, and prevent cities or counties from prohibiting a consecutive second 10-year term by local resolution or ordinance; the bill also sets sunset dates for the program’s reauthorized provisions. Supporters told the committee the incentive would help bring older commercial buildings back into productive use and create housing opportunities on upper floors.

No committee vote was recorded during the hearing. The committee closed the public hearing after scheduled witnesses provided testimony and no committee members posed additional substantive questions.","House Bill 3190 would reactivate Oregon’s historic property special assessment program with changes that limit eligibility to commercial properties and permit consecutive 10-year assessment terms under defined conditions; preservation and cultural groups testified in support.",{"_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},6366339,"Committee hears bill to extend property tax exemption to preexisting limited-equity housing co-ops",333,65000,398000,"/Search/View?dp=1&key=2159558-742a4e8c6807f957622c2b34c86e848f&start=65&end=398","https://assets.pipeline.soar.com/2159558-742a4e8c6807f957622c2b34c86e848f/thumbnail_65000.jpg","/articles/6366339/Oregon/Committee-hears-bill-to-extend-property-tax-exemption-to-preexisting-limited-equity-housing-co-ops","https://secure.pipeline.soar.com/6366339-eaba3bfe3ac94b45985e88bb84512644/orig.mp4?Expires=1771191240&Signature=NnMgyE3t7a1A0MVd2K4JS2o0BkRbXGzCMShvQrgnAGveWZ63roLOlR-0xHsT3VOTqV~G3~FLaJnAw4vw6eKvWTZVHsya1if8t8nAKVUaGW4srG7bB91rWhXVCU0nppTvRk0gWVWf~8cMAvDcSpDfLypOrb69Vyb15KXsYVi5txxxb2hB8-zNBsKYN0JEuEeCfIO4aK66O~mhtc3tYIhcUl~Kkec00iRFjEXdS45e1pme0XP6tciQ89H44UV7IQA6cftMAKwTbDqQVldxR5C~DGi-ys2Qfp9tQmJsU6FJEKOC7EFi~7jhqXuD~4fvKND5vkx7JBpabQTHBRbEeaTmLw__&Key-Pair-Id=KUT5TJCACFTXG","The House Committee on Revenue opened a public hearing Tuesday on House Bill 3232, which would remove a date requirement in Oregon’s low-income rental housing property tax exemption so the benefit can apply to limited-equity housing cooperatives that were established before the original statute’s effective date.

A staff presenter summarized the bill for the committee, saying, “House Bill 3,232 removes the requirement for the low income rental housing property tax exemption that limited equity cooperative property be constructed or converted after the city or county adopts the exemption program.”

Paul Howard, a public witness, described the bill as “simply a housekeeping bill to remove the date stipulation from the previous legislation so that property tax exemption can apply to housing co operatives that were established before that date.” Ethan Nelson, representing the City of Eugene, said the city supports HB 3232 and noted the measure would allow the East Blair Housing Co-op, established in 1981, to qualify for the tax-exempt status under Eugene’s low-income rental housing property tax exemption program.

Nelson added that limited-equity co-ops are “a viable opportunity for low income households to be able to, build equity into a forever home for a lot of folks,” and said Eugene has seen renewed interest in creating additional co-ops. Committee members asked staff for the prior bill numbers that initially established the exemption; staff said the provision originated with House Bill 2446 and was later incorporated into House Bill 2080 (the omnibus bill enacted in 2023).

No formal action or vote was recorded in the hearing. The committee closed the public hearing after the scheduled witnesses testified and no additional questions were raised.

The bill’s proponents asked the committee to advance the measure so existing limited-equity co-ops that predate the earlier statutory cutoff can access the tax exemption.","House Bill 3232 would remove a date restriction so the low-income rental housing property tax exemption can apply to limited-equity housing cooperatives formed before the original cutoff date; city and county officials and co-op advocates told the House Committee on Revenue they support the change.",{"_33":101,"_35":36,"_37":38,"_39":102,"_41":103,"_43":104,"_45":104,"_47":105,"_49":106,"_51":107,"_53":108,"_55":56,"_57":58,"_59":109,"_61":62,"_63":64,"_65":110,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6366325,"Bill would let associations seek declaratory rulings in Oregon tax court; business groups back change",0,1797000,"/Search/View?dp=1&key=2159558-742a4e8c6807f957622c2b34c86e848f&start=1797&end=1797","https://assets.pipeline.soar.com/2159558-742a4e8c6807f957622c2b34c86e848f/thumbnail_1797000.jpg","/articles/6366325/Oregon/Bill-would-let-associations-seek-declaratory-rulings-in-Oregon-tax-court-business-groups-back-change","https://secure.pipeline.soar.com/6366325-4d02edd7c06e616a249cdba19eb6eeb9/orig.mp4?Expires=1771191240&Signature=URjiqLRwy83LJyimHTpkTXDEQMtGwf7pbvR~G96Wu0rB2rWIgP78MGwElj-3edCe2zoFN5FzbjcPKaguBt~c10C4Rpid977zyanZXegtluoSsvmdPz2FL22aYAjr-qi5ATJ2lmwCaqESptWm3CFDadn5eMCBEn~YPrlJ5rHj~NVBA40dtgKXrV-5BHzOEdOU-OYPvfauDfsEFzcPAO6ADcPx5~MSa6pRDtoLLSDE4iHhWyzuIrV~lP~jbNx4tK2Id-R87BdLWGR5gvYYERtNefcKOI~5ShzUC2yx4~gL8tiofZjcvTMcu4AVsq4hT4RjrRCy9N9DWlJ2yEnALVpUmw__&Key-Pair-Id=KUT5TJCACFTXG","The House Committee on Revenue heard testimony on House Bill 2119 (reintroduced from 2023), which would allow associations or organizations to seek declaratory judgments in the Oregon Tax Court on tax questions that would harm their members, subject to specific standing requirements.

Representative E. Reschke, the bill sponsor, said the measure is intended to let associations obtain legal clarity “before it harms our members,” enabling trade groups to seek rulings on statutory or constitutional tax questions without waiting for an individual member to suffer a loss and bring suit. Reschke framed the bill as a preventive tool: “an ounce of prevention is worth a pound of cure.”

Derek Singston, policy director and counsel for Oregon Business and Industry (OBI), testified in support and said HB 2119 would “streamline the litigation process” by allowing associations to seek declarations for issues that affect many members. Scott Bruin, president and CEO of the Oregon Bankers Association, testified that the bill is “narrowly tailored” to declaratory-judgment actions and would conserve judicial resources by avoiding multiple duplicate suits.

Committee members asked staff about definitions of “association” or “organization” and whether the bill’s scope is limited to trade groups. Sponsors and witnesses said the bill is intended to apply broadly to associations and organizations that represent members with a shared interest and that the measure would not be limited to business groups. Legislative staff said the bill does not itself define the term and that counsel would need to advise on precise statutory language if the committee advances the measure.

No committee vote was recorded at the hearing. Supporters asked the committee to consider HB 2119 as a narrowly tailored method to resolve tax questions for groups of taxpayers without imposing new broad litigation burdens on the state.","House Bill 2119 would grant associations and organizations standing to seek declaratory relief in Oregon Tax Court under specified conditions; trade and banking associations told the House Committee on Revenue the change would streamline resolution of tax questions that affect many members.","actionData","errors"]

Article not found

Department of Revenue presents technical omnibus bill; staff outline modest policy and administrative changes

Supporters urge reauthorization of historic-property special assessment limited to commercial buildings

Committee hears bill to extend property tax exemption to preexisting limited-equity housing co-ops

Bill would let associations seek declaratory rulings in Oregon tax court; business groups back change