[{"_1":2,"_112":-5,"_113":-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",6272809,"mediaKeyId","3026104-3393ee5a1310fded1d9dc99509edc0d6","parentId",3026104,"title","Senate committee hears competing views on allowing local vacancy fees for second homes","audioSeconds",2018,"startMs",1066250,"endMs",3085000,"viewUrl","/Search/View?dp=1&key=3026104-3393ee5a1310fded1d9dc99509edc0d6&start=1066&end=3085","thumbnailUrl","https://assets.pipeline.soar.com/3026104-3393ee5a1310fded1d9dc99509edc0d6/thumbnail_1066250.jpg","articleUrl","/articles/6272809/Oregon/Senate-committee-hears-competing-views-on-allowing-local-vacancy-fees-for-second-homes","mediaUrl","https://secure.pipeline.soar.com/6272809-e2cf6daecfe6324d3e45620cb9f821ab/orig.mp4?Expires=1770969850&Signature=PXoio4k2vD6bBpNVoMMF-BlDTLdpV4tP-SwGtNfmNUQfvM8j~QnmlxFSnOlgFj35VgUR~deWI6rOjFMCusZiMZ6mzdSSQvgnN84epxRK9IKHWCpxH~FV-YnP9eLuGiPX2n4UFSQpJKvA76NjFH9kGMVkSRodU2bWJfKQTP7KTtsdfFZLZJcOvFvnLXRTyTIrsy4ElgdPzOmTTok~hE45vKZEQfPZCd9byngvPYWNmoI6oridSQVi8tZQyEqCyjzThUc0PKHEPV9oZR4KxbEs2Pk4VgxCPneWnX8oTNpl8yK7G79FI6xxUu3KWrv3gh4a94owtVBzSqPI-78n8zq-0g__&Key-Pair-Id=KUT5TJCACFTXG","author","Oregon State Legislature","date","2025-04-16T00:00:00Z","article","Senate Bill 1095A would authorize cities and counties to impose a narrowly tailored fee on vacant single‑family homes, middle‑housing and condominiums that are unoccupied for more than 180 days in a calendar year, the bill’s sponsor told the Senate Committee on Finance and Revenue at a public hearing April 16.

Senator Anthony Bridal, the bill sponsor, said the measure is a local-option tool requested by a Central Oregon city to address communities where rapid growth in second homes reduces housing available to people who work locally. “The goal here … is to really make sure that second homes and second homeowners are paying their fair share when it comes to impacts,” Bridal said, adding that any revenue should be spent on producing housing for local workers.

Supporters and opponents diverged sharply on multiple points: whether a vacancy fee can be narrowly tied to measurable local costs; whether the 180‑day threshold is arbitrary; legal and enforcement questions; and whether the fee would meaningfully increase housing production.

The League of Oregon Cities’ housing and land use lobbyist Alexandra Ring said cities are exploring revenue tools but warned SB 1095A may be premature in its current form. Ring said the tool could be useful if structured as a fee tied to specific impacts and suggested the scope could be broadened beyond residential to include disused commercial property to encourage redevelopment.

Jeremy Rogers, general counsel for Oregon Realtors, testified in strong opposition, arguing the bill would infringe property rights and is arbitrary in its 180‑day cutoff. He pointed to experience in California cities that have enacted vacancy taxes, noting litigation: “San Francisco last month suspended its vacancy tax after a court in November ruled that the tax violated the United States and the California constitutions,” Rogers said, and urged the committee to “put this policy aside” until legal outcomes are clearer.

Residents and local advocates offered mixed testimony. Jody Weiser, speaking for a local group, described multiple houses in her neighborhood that sat vacant for years and said a fee could make property owners act to return homes to use. Other committee members noted distinct policy questions for long-term vacant properties versus part-time second homes and raised enforcement challenges: the bill as drafted relies on local adoption and would allow exemptions for narrowly tailored reasons, such as military service or emergency response, Bridal said.

Committee members discussed alternatives and trade-offs: some argued that vacancy fees are a small tool compared with measures to increase supply, while others said the fees could be one element tied to local land-use pressures and the urban growth boundary. No vote was taken; the hearing provided testimony both for refining local-option drafting and for caution given potential legal and administrative complications.","mediaType","Video","parentTitle","Senate Committee On Finance and Revenue 04/16/2025 8:00 AM","oneSentenceSummary","Senate Bill 1095A would authorize cities and counties to impose a fee on homes vacant more than 180 days a year as a local option to address second homes and long‑term vacancies, sponsor Senator Anthony Bridal told the Senate Committee on Finance and Revenue on April 16.","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},6272814,"Senate committee hears plan to replace partial property tax exemptions for veterans with $1,750 credit",1028,43585,1072000,"/Search/View?dp=1&key=3026104-3393ee5a1310fded1d9dc99509edc0d6&start=43&end=1072","https://assets.pipeline.soar.com/3026104-3393ee5a1310fded1d9dc99509edc0d6/thumbnail_43585.jpg","/articles/6272814/Oregon/Senate-committee-hears-plan-to-replace-partial-property-tax-exemptions-for-veterans-with-1750-credit","https://secure.pipeline.soar.com/6272814-d90bf8502f87112bcafe4e296603e703/orig.mp4?Expires=1770969850&Signature=ZkqY8f8lFwWuFE3Ya-T74Y2ZzuYlsLbPxSJvKMb~mVRWbPM2M8cNnhdiIahaeDyOOZdLOcWNSd-hUhjvfV-nN0HPowXZvByzZ3J3GUZikPpsCFQpyyNL36kpvM4-B3H5B2iHN~Lgzfp4utJI3afclMgXLjIgIuhcd7sINoiVrOLdXmxgMKt-Lf1GbwVVTAVY-BQOJiUixGwPKykKiHLp0bdVdbII8niGXoN3esd~W27ZOSIGFJOGXFb96gUQfIxmzgXkoYbwbDfYcUjquQHLhNVl09EsftHLnj-8vFZw3rJFONCJ~CQBLuYfS9TV3Os63mTDB~SzzPvEtFtklszu-A__&Key-Pair-Id=KUT5TJCACFTXG","Senate Bill 1094 would replace three existing partial assessed-value property tax exemptions for active-duty military members, disabled veterans and surviving spouses with a uniform property tax credit of $1,750, supporters told the Senate Committee on Finance and Revenue during a public hearing April 16.

Proponents said the measure aims to remove administrative complexity created by recent Department of Revenue guidance requiring reassessment, commonly called “remapping,” when taxpayers enter or leave partial assessed-value exemptions.

Eric Chancellor, testifying on behalf of county assessors, said the bill “would phase those partial AV exemptions out and in their place establish, more uniform property tax credits.” He said the change would avoid the reassessment process that can sharply and unpredictably change a homeowner’s tax burden when an exemption ends. “That made the administrative process much more difficult for assessors, and it led to the exemptions being more uncertain and in a variety of regards inequitable to recipients,” Chancellor said.

Linn County Assessor Matt Pitcher said the current system is hard to explain to veterans and hard to predict in individual cases. “Our veterans want to know what they’re going to see, and we simply can’t answer that question the way it is currently,” Pitcher said, describing about 60 new applicants last year who wanted clearer outcomes.

Morrow County Assessor Mike Gorman gave a concrete example: after reviewing an active-duty service member’s timely application, he told the committee, he realized that after the service member’s deployment ended the taxable assessed value on the account “would almost double,” which could sharply increase the eventual tax bill. Gorman said the applicant withdrew her application after hearing that explanation; he told the committee that outcome runs counter to the intent of relief for service members.

Tax Fairness Oregon representative John Calhoun urged caution about the bill’s clarity. Calhoun said the bill appears to be “a technical bill affecting only a few hundred individuals” and recommended a legislative review after implementation to confirm it does not unintentionally broaden benefits or create loopholes.

Marcia Kelly of the Oregon Women’s Rights Coalition acknowledged the goal of simplifying administration but questioned equity of a flat credit. “If you have a flat amount that goes out at $1,750 … that’s a different percentage of relief from one veteran to another depending upon where they live and the value of their home,” Kelly said, urging consideration of a percentage-based approach.

Chair Meek and members noted the bill is a committee bill the Legislature has worked on in prior sessions; members said past efforts encountered constitutional and administrative obstacles. The hearing closed without a committee vote.

The bill’s sponsors and assessor witnesses said the measure seeks to restore predictability and make benefits uniform across qualifying residents, but some advocates urged monitoring after enactment and further consideration of benefit design.","Supporters including county assessors told the Senate Committee on Finance and Revenue that Senate Bill 1094 would replace three partial assessed-value exemptions (active-duty military, disabled veterans, surviving spouses) with a uniform property tax credit intended to reduce administrative uncertainty caused by Department of Revenue remapping.",{"_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},6272799,"Informational: state CAFA deposits fall while county assessment costs rise, DOR official tells committee",530,3738060,4269000,"/Search/View?dp=1&key=3026104-3393ee5a1310fded1d9dc99509edc0d6&start=3738&end=4269","https://assets.pipeline.soar.com/3026104-3393ee5a1310fded1d9dc99509edc0d6/thumbnail_3738060.jpg","/articles/6272799/Oregon/Informational-state-CAFA-deposits-fall-while-county-assessment-costs-rise-DOR-official-tells-committee","https://secure.pipeline.soar.com/6272799-9ecf6e072959f08580ae91aa8d63de40/orig.mp4?Expires=1770969851&Signature=Mt~J1xumJXtmnYrYPNZabRF8gHqgsd~njD9TjkqcChuiYg~iqnpk2qL1q2fbdqZywMh0PzKuU3ZiG4DuD-A9Kfd9JlefxDPuuUuYZN7p85NMMrEwln5vXhbGxEaVqCjesr9PH5QgnoRgrH4DGyp~kwuSA3GtlBb7ciiLcxWYfOUoYMCseOHDzyGWG~LKRlZk~SjLd~tqXtsZzWOSvwJbX9In4cjtXIrJen7KlW1EIQHLN2kWf9VGvRrIQOykFh238wYY3WxPXzRhHT8HNxhKxyH~7d5eHIcUrM4cDP1PD2P-Jmrkq3OSIVbwRJfO9sUQ09w2JA2BbJxralKAKCqiEQ__&Key-Pair-Id=KUT5TJCACFTXG","State officials told the Senate Committee on Finance and Revenue in an informational session April 16 that deposits to the County Assessment Function Funding Assistance (CAFA) account have declined from earlier peaks while county assessment and taxation costs have steadily increased, shrinking the program’s ability to cover county A&T expenses.

Bo Olin of the Department of Revenue explained that CAFA was created in 1989 to help counties finance property assessment and taxation. The two primary revenue sources are a portion of county recording fees and interest on delinquent property taxes; up to 10% of CAFA funds may support central assessment of utilities and large industrial property, Olin said.

Olin provided recent figures: delinquent interest statewide has been roughly $12 million to $16 million annually; recording fees have varied with the mortgage and real‑estate market (about $12 million in a peak year and roughly $4 million in a recent low); total CAFA deposits in the most recent year were about $18 million. He said county A&T costs have risen about 4.5% per year over the past five to ten years.

As a result, the share of county A&T costs covered by CAFA falls: Olin said the account now funds about 15% of those costs on average, down from a substantially higher share during earlier decades when legislative appropriations supplemented CAFA.

Olin described the grant process: counties remit portions of their recording fees and delinquent tax interest to the state CAFA fund; the Department of Revenue reviews preliminary county A&T budgets against a staffing model and certifies budgets it finds adequate. If DOR deems a county budget inadequate, the department negotiates changes with the county before certification, he said.

Committee members asked whether falling recording fees reflect mortgage and refinancing cycles; members and Olin noted that the 2020–21 refinancing boom increased recording fees then, and current higher interest rates have reduced them. Members discussed options, including possible legislative appropriation to CAFA; Olin noted House Bill 3518 carries appropriation language and that committee consideration of options is expected.

The session was informational; no committee action was taken.","A Department of Revenue official told the Senate Finance and Revenue Committee that County Assessment Function Funding Assistance (CAFA) deposits — funded by recording fees and delinquent tax interest — have declined while county assessment and taxation (A&T) costs have increased, leaving CAFA covering a smaller share of costs.",{"_33":101,"_35":36,"_37":38,"_39":102,"_41":103,"_43":104,"_45":105,"_47":106,"_49":107,"_51":108,"_53":109,"_55":56,"_57":58,"_59":110,"_61":62,"_63":64,"_65":111,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6272804,"Committee reviews reviser’s technical corrections in House Bill 2073; no policy changes",611,3097845,3709000,"/Search/View?dp=1&key=3026104-3393ee5a1310fded1d9dc99509edc0d6&start=3097&end=3709","https://assets.pipeline.soar.com/3026104-3393ee5a1310fded1d9dc99509edc0d6/thumbnail_3097845.jpg","/articles/6272804/Oregon/Committee-reviews-revisers-technical-corrections-in-House-Bill-2073-no-policy-changes","https://secure.pipeline.soar.com/6272804-9c11dfb8215d48c4800e6760a8074fed/orig.mp4?Expires=1770969851&Signature=GYI5-3kk1BXEu2C5B-mJUz6-eAScZbXfDViEHK59nBcgD~wnrmanJxMkRphHdcpSDbC93SMytLCQsNLSzM7kLEIehS45R91U5QmPP7AtRzCZ~lIDUVvOYd4aHVzictPoTBF7DXoxEUT1t4mhLuZnAHryr6GXOTfpWkrFbTMIpKJ1q4Rtj7kcAWXVW7WjwOhIFZn5pMp9Cjm6K-otfyHxsXDE4Qn610m6C0JOEpM9H9ICxsaPTfSL9Z0vDzgOe9-AdWCNSDX4DffQQqwyIfnFf4FfkreVPY5vPgjrf8eI60xHwXItlemuzG1RUQQ~8udBKLVK0-nNJaQXJNy-vtsMBg__&Key-Pair-Id=KUT5TJCACFTXG","House Bill 2073, the Legislature’s annual reviser’s bill for tax law, was presented April 16 to the Senate Committee on Finance and Revenue as a technical package that contains no policy changes, legislative counsel told the committee.

Senior Deputy Legislative Counsel Allen Dale, who drafted the tax sections, said the bill removes obsolete provisions, improves statutory sequencing and consolidates overlapping “series” of statutes (for example, for the gasoline tax). Several sections repeal or conform cross‑references to statutes that the reviser package removes, he said.

Dale explained that the bill includes notes explaining each change and preserves substantive rights where a repeal would otherwise remove an historical savings clause. He described the bill as procedural housekeeping: “We change the sequence, put it up at the top of subsection … so it’s clear that it applies to all three paragraphs,” he said while walking members through relocated language.

Committee members thanked Dale for the clarity; no policy issues were raised in the hearing and no action was taken during the meeting.

The testimony emphasized that reviser bills are intended to clarify compilation of Oregon Revised Statutes and avoid leaving obsolete material in the code; Dale noted that some very old exemptions still appear on the books as historical artifacts.","House Bill 2073, the annual reviser’s bill for tax law technical corrections, received a walk‑through from senior deputy legislative counsel who said the bill makes sequencing, obsolete‑statute cleanups and series consolidation without policy change.","actionData","errors"]

Article not found

Senate committee hears competing views on allowing local vacancy fees for second homes

Senate committee hears plan to replace partial property tax exemptions for veterans with $1,750 credit

Informational: state CAFA deposits fall while county assessment costs rise, DOR official tells committee

Committee reviews reviser’s technical corrections in House Bill 2073; no policy changes