HB 3358
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.
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Sign in to take action- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Bill overview
This bill requires Oregon counties at high risk of financial distress, as determined by the Secretary of State, to withhold three percent of property tax distributions to taxing districts. These withheld funds must be used to support the county assessor’s office. The withholding applies only when the county is listed as being at high risk of financial distress in an audit report. The bill also updates related sections of Oregon law regarding property tax collection and distribution.
Key provisions
- A county at high risk of financial distress must withhold three percent of property tax distributions.
- Withheld funds must be used to support the county assessor’s office.
- The withholding applies only when the county is listed as high-risk in a Secretary of State audit report.
- The bill amends ORS 311.390 and 311.395 to implement these changes.
- The bill takes effect 91 days after the end of the 2025 legislative session.
- The county must cease withholding when no longer listed as high-risk.
- The tax collector must deposit withheld amounts into the county general fund.
- The bill updates the frequency of tax statements required from the tax collector.
Who is affected
- Counties in Oregon
- Taxing districts within counties
- County assessors
- County treasurers
- Taxing authorities
Notable changes
- Introduces a mechanism for withholding property tax distributions during periods of county financial distress.
Sponsors
Official sponsors from legislative records.
Primary sponsors
David Brock Smith
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