Item 2E: Ratification of IGR Actions

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ATTACHMENT A IGR REPORT January 21, 2009 CITY OF EUGENE HB 2026 Relating Clause: Property tax exemption for veterans; creating new provisions; and amending ORS 307.250. Title: Increases amount of property tax exemption for war veterans with certified disabilities and surviving spouses to $20,000 of value of homestead or personal property. Increases amount of property tax exemption for war veterans with service-connected disabilities and surviving spouses to $30,000 of value of homestead or personal property. Applies to property tax years beginning on or after July 1, 2010. LC # 130 Sponsored by: House Committee on Veterans Affairs URL: http://www.leg.state.or.us/09reg/measpdf/hb2000.dir/hb2026.intro.pdf ContactRespondentDept Updated Priority Policy Poli Numb Recommendation Brenda Wilson Larry Hill CMO-IGR 1/9/2009 Pri 3 II. A1 Oppose Comments: "I recommend opposition to LC 130. This would be a case of the state imposing an unreimbursed cost on local governments. This is in violation of Eugene’s Legislative Policies. The measure would increase property tax exempt amounts for disabled war veterans and surviving spouses. The City of Eugene would see some loss of property tax revenue, though I cannot estimate the amount of loss at this point. The lost revenue would not be replaced by the state." HB 2027 Relating Clause: Property tax deferrals for disabled veterans; creating new provisions; and amending ORS 311.666. Title: Modifies definition of “person with a disability” for purposes of homestead property tax deferral to include disabled veterans. Applies to assessment years beginning on or after January 1, 2010. LC # 131 Sponsored by: House Committee on Veterans Affairs URL: http://www.leg.state.or.us/09reg/measpdf/hb2000.dir/hb2027.intro.pdf ContactRespondentDept Updated Priority Policy Poli Numb Recommendation Brenda Wilson Larry Hill CMO-IGR 1/9/2009 Pri 3 II. A1 Neutral Comments: I recommend a neutral position on LC 131. It would significantly broaden eligibility for the state homestead property tax deferral program. It would not impact city property tax revenue because, under the program, deferred property taxes due to local governments are funded by the state. The City of Eugene would not experience any loss of revenue, although the state’s General Fund could be impacted. Under the measure, all disabled veterans would be eligible even if they are not receiving social security benefits for a current disability. “Disabled veteran” means a person entitled to disability compensation under laws administered by the United States Department of Veterans Affairs, a person whose discharge or release from active duty was for a disability incurred or aggravated in the line of duty or a person who was awarded the Purple Heart for wounds received in combat. This definition includes persons without any actual current disability. HB 2028 Relating Clause: Relating to military homestead property tax exemptions; amending ORS 307.289 and section 6, chapter 520, Oregon Laws 2005; and prescribing an effective date. Title: Limits eligibility for military homestead property tax exemption to qualifying military personnel and to persons living in home of qualifying person killed in action in current or prior tax year.