HB 3249
Allows a partial exemption of ad valorem property taxes due on the owner-occupied principal dwelling of an individual who is at least 65 years of age and the individual's surviving spouse regardless of age.
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Sign in to take actionPublic sentiment
Support
60%
Oppose
40%
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Bill overview
This bill creates a partial exemption from ad valorem property taxes for the owner-occupied principal dwelling of individuals who are at least 65 years old, or their surviving spouses, regardless of age. To qualify, the property must have been the individual’s homestead for at least five years prior to April 1st of the tax year, and a claim must be filed with the county assessor by April 1st of the preceding year. This exemption is in addition to any other property tax limits or credits.
Key provisions
- Provides a 50% exemption on the assessed value of a homestead.
- Applies to individuals 65 or older and their surviving spouses.
- Requires the property to have been the homestead for at least five years.
- Claims must be filed with the county assessor by April 1st of the preceding year.
- Allows surviving spouses to continue the exemption without refiling if the original individual died during the previous tax year.
- Requires documentation including age, spousal records, and proof of residency.
- Exemption is in addition to other property tax limits.
- Effective date is July 1, 2026
Who is affected
- Senior citizens
- Surviving spouses of senior citizens
- Homeowners
- County assessors
- Oregon residents
Notable changes
- Creates a new property tax exemption specifically for seniors and their surviving spouses.
- No existing law is directly replaced or modified by this bill.
Sponsors
Official sponsors from legislative records.
Primary sponsor
Cosponsor
Arguments in favor
Reasons to support this legislation.
Supporters of the bill emphasize the need to provide assistance to seniors, citing concerns that current support systems often neglect vulnerable populations such as disabled veterans. They argue that the proposed legislation can help alleviate financial burdens, improve revenue collection, and reduce tax evasion. Specifically, some for exemptions from property taxes, including homesteads, to enable seniors to manage their fixed budgets more effectively during retirement. Overall, supporters view the bill as a vital step in supporting seniors and promoting a positive impact on the community, with many emphasizing the importance of recognizing and valuing the contributions of this demographic group.
Source: Testimony Summaries
Arguments opposed
Reasons to oppose this legislation.
concerns that Oregon House Bill 3249 would not adequately address the financial burdens on all homeowners, particularly younger people and those with limited resources. They argue that granting a special property tax assessment value to all Oregonians age 65+ may not effectively target lower-income older individuals, who are already eligible for more targeted programs. Additionally, testifiers suggest that the proposed exemption would be too generous, devastating local governments, or create significant burdens on Assessment staff. Some also believe that reducing revenue for cities through this exemption could exacerbate existing financial challenges, and propose alternatives such as deferral programs or making the exemption a local option with means testing to ensure it reaches those who need it most.