Bill

Bill > SB518


OR SB518

OR SB518
Relating to county property tax collection; prescribing an effective date.


summary

Introduced
01/13/2025
In Committee
01/17/2025
Crossed Over
Passed
Dead
06/27/2025

Introduced Session

2025 Legislative Measures

Bill Summary

The statement includes a measure digest written in compliance with applicable readability standards. Digest: The Act would have a county at high risk of financial distress hold back three percent of property taxes to be used to fund the work of the county assessor. (Flesch Readability Score: 60.7). Authorizes a county tax collector to withhold from property tax distributions to taxing districts within the county an amount equal to three percent of the distributions. Applies during any period in which the county is listed in an audit report of the Secretary of State as being at high risk of financial distress. Requires the county to use the withheld amounts to fund the office of the county assessor. Takes effect on the 91st day following adjournment sine die.

AI Summary

This bill addresses property tax collection in Oregon counties determined to be at high financial risk. Specifically, it allows a county tax collector to withhold 3% of property tax distributions to taxing districts when the county is identified as being at high financial risk in an audit report by the Secretary of State. The withheld funds must be deposited in the county's general fund and used exclusively to support the county assessor's office. Once the county is no longer listed as high-risk in a subsequent audit report, the withholding must cease. The bill applies to property tax distributions made on or after July 1, 2025, for property tax years beginning on or after that date. The legislation aims to provide additional financial support to county assessor offices in counties experiencing significant fiscal challenges, ensuring they have resources to maintain essential assessment functions. The bill will take effect 91 days after the 2025 regular legislative session adjourns, providing a clear timeline for implementation.

Committee Categories

Budget and Finance

Sponsors (2)

Last Action

In committee upon adjournment. (on 06/27/2025)

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