PUBLIC HEARING AND WORK SESSION

HB 2023, HB 2024, HB 2025, HB 2026

 

TAPE 40, 41, A

 

HOUSE REVENUE COMMITTEE

FEBRUARY 12, 2003, 2003†† 8:30 AM†† STATE CAPITOL BUILDING

 

Members Present:††††††††††† ††††††††††† Representative Lane Shetterly, Chair

††††††††††††††††††††††† ††††††††††† ††††††††††† Representative Wayne Scott, Vice Chair

††††††††††††††††††††††† ††††††††††† ††††††††††† Representative Joanne Verger, Vice Chair

††††††††††††††††††††††† ††††††††††† ††††††††††† Representative Phil Barnhart

††††††††††††††††††††††† ††††††††††† ††††††††††† Representative Vicki Berger

††††††††††††††††††††††† ††††††††††† ††††††††††† Representative Pat Farr

††††††††††††††††††††††† ††††††††††† ††††††††††† Representative Mark Hass

††††††††††††††††††††††† ††††††††††† ††††††††††† Representative Elaine Hopson

††††††††††††††††††††††† ††††††††††† ††††††††††† Representative Max Williams††††††††††† ††††††††††††††††††††††† †††††††††††

 

Members Excused:††††††††† †††††††††††

 

Witness Present:††††††††††† ††††††††††† Tom Linhares, Columbia County Assessor

††††††††††††††††††††††† ††††††††††††††††††††††† Oregon State Association of Assessors

††††††††††††††††††††††† ††††††††††† ††††††††††† J.L. Wilson, NFIB

 

Staff Present:††† ††††††††††† ††††††††††† Paul Warner, Legislative Revenue Office

††††††††††††††††††††††† ††††††††††† ††††††††††† Mazen Malik, Legislative Revenue Office

††††††††††††††††††††††† ††††††††††† ††††††††††† Dick Yates, Legislative Revenue Office

††††††††††††††††††††††† ††††††††††† ††††††††††† Kathy Tooley, Committee Assistant

 

TAPE 40, SIDE A

004

Chair Shetterly

Calls meeting to order at 8:34 a.m.

 

PUBLIC HEARING HB 2023

 

013

Mazen Malik

Presented a description, (Exhibit 1), and background (Exhibit 2) of the measure and -2 amendment (Exhibit 3).Bill has minimal revenue impact, and no fiscal impact.

 

030

Chair Shetterly

The concern was that a delinquent filer could take advantage of the system, choose the year of delinquency, call it the first year and get the penalty.The intent was if this was a first time filer, legitimately ignorant of filing requirements. Tom Linhares, does this measure do what it was intended to do?

 

036

Tom Linhares

Answers affirmatively.

 

040

Chair Shetterly

The -2 amendment replaces the -1?

 

044

Malik

Answered affirmatively.

 

050

Chair Shetterly

Have you looked at the -2 amendments?

 

053

JL Wilson

The amendment addresses the issue.

 

061

Chair Shetterly

Closed public hearing on HB 2023.

 

 

OPENED WORK SESSION ON HB 2023

 

062

Rep. Verger

MOTION:MOVED (-2) AMENDMENT INTO HB 2023, DATED 02/07/2003 BE ADOPTED.

 

065

Chair Shetterly

HEARING NO OBJECTION THE CHAIR SO ORDERS. (ALL MEMBERS PRESENT EXCEPT WILLIAMS AND HOPSON, EXCUSED)

 

066

Rep. Verger

MOTION:MOVED HB 2023 AS AMENDED TO THE HOUSE FLOOR WITH A DO PASS RECOMMENDATION.

 

068

 

ROLL CALL:MOTION PASSED 7-0-2

REPRESENTATIVES VOTING AYE:Barnhart, Berger, Farr, Hass, Scott, Verger, Chair Shetterly.REPRESENTATIVES EXCUSED:Hopson, Williams* (see meter 252 for Rep. Williams vote).

 

Rep. Barnhart will carry the bill.

 

 

OPENED PUBLIC HEARING ON HB 2024

 

080

Mazen

Presented a description and background on the measure.HB 2024 has no fiscal or revenue impact (Exhibit 4).

 

092

Linhares

Testified in favor of HB 2024.The measure is requested by the OSAA to simplify Board of Property Tax Appeals procedures.

 

120

Rep. Berger

It appears by having a record of appeals settled before the board it would give you a picture of a systemic problem. Am I wrong?

 

110

Linhares

You are not wrong.The statutes as currently written, require that written stipulation be given to the board so they have a record of it.

 

145

Hass

Can you comment on how HB 2024 and HB 2025 are linked?

 

148

Linhares

It was intended that they be included in one bill.

 

OPENED PUBLIC HEARING ON HB 2025

 

157

Chair Shetterly

Opened HB 2025 to be heard in conjunction with HB 2024.Discussed distribution of letter from Yamhill County Clerk in support of HB 2024 and HB 2025 (Exhibit 6).

 

150

Linhares

HB 2025 allows immediate reduction in value if the property owner and assessor stipulate to the property value and allows for immediate refund.HB 2025 deals with the period of time before December 31 the deadline to appeal property value. HB 2024 deals with the period of time after the appeal has been filed and the property owner and assessor agree and stipulate in writing before the Board of Property Tax Appeals convenes.

 

215

Chair Shetterly

In both cases, HB 2024 and HB 2025 streamline the process benefiting taxpayer and assessor, saving the effort required in the appeals process to get the agreed upon reduction and refund.

 

226

Chair Shetterly

Closed the public hearing on HB 2024 and HB 2025.

 

OPENED WORK SESSION ON HB 2024

 

226

Rep. Hass

MOTION: MOVED HB 2024 TO THE HOUSE FLOOR WITH A DO PASS RECOMMENDATION

 

232

 

ROLL CALL:MOTION PASSED 8-0-1

REPRESENTATIVES VOTING AYE:Barnhart, Berger, Farr, Hass, Scott, Verger, Williams, Chair Shetterly.REPRESENTATIVE EXCUSED:Hopson.

 

Rep. Scott will carry the bill.

 

 

OPENED WORK SESSION ON HB 2025

 

241

Rep. Hass

MOTION: MOVED HB 2025 TO THE HOUSE FLOOR WITH A DO PASS RECOMMENDATION

 

245

 

ROLL CALL:MOTION PASSED 8-0-1

REPRESENTATIVES VOTING AYE:Barnhart, Berger, Farr, Hass, Scott, Verger, Williams, Chair Shetterly.REPRESENTATIVE EXCUSED:Hopson.

 

Rep. Hass will carry the bill.

 

 

OPENED WORK SESSION ON HB 2023

 

252

Chair Shetterly

MOTION:REQUESTED UNANIMOUS CONSENT TO RETURN TO THE WORK SESSION ON HB 2023 FOR THE PURPOSE OF ALLOWING REP. WILLIAMS TO VOTE.HEARING NO OBJECTION THE CHAIR SO ORDERED.

 

252

Chair Shetterly

Rep. Williams how do you vote?

 

253

Rep. Williams

Aye.

 

FINAL VOTE ON HB 2023 IS 8-0-1.

 

 

OPENED PUBLIC HEARING ON HB 2026

 

262

Mazen

Presented a description and background on the measure.HB 2026 has no fiscal or revenue impact (Exhibit 7).

 

277

Linhares

Testified in favor of HB 2026.Explained currently small water associations, which are exempt from property taxes under current statutes, are required to re-file every year.†† This bill would eliminate refiling each year in cases where ownership or use does not change.

 

307

Chair Shetterly

Closed Public Hearing on HB 2026.

 

 

OPENED WORK SESSION ON HB 2026

 

308

 

 

315

Verger

MOTION: MOVED HB 2026 TO THE HOUSE FLOOR WITH A DO PASS RECOMMENDATION

 

ROLL CALL:MOTION PASSED 8-0-1

REPRESENTATIVES VOTING AYE:Barnhart, Berger, Farr, Hass, Scott, Verger, Williams, Chair Shetterly.REPRESENTATIVE EXCUSED:Hopson.

 

Rep. Berger will carry the bill.

 

 

OPENED HEARING ON HB 2197

 

340

 

365

Yates

 

Yates

Presented description and background of HB 2197.

 

Described -1 amendment, allows eligible persons to use described method of determining value of timber that is harvested.

 

415

Yates

Described -2 amendments, only looks at value in small tract program.

 

480

Yates

Gave background of -3 amendment, describes qualifications to enter into program, (Exhibit 8).

 

 

TAPE 41, SIDE A

 

015

ChairShetterly

By directive of the Department, it will come back to the Legislature with a review of the statute in 2009.Want to make sure disincentives are built that would not allow woodland owners to opt in and out of program.

 

026

Hass

How were these rates and values agreed to or arrived upon?

 

040

Yates

Explained methodology behind how the rates were developed.

 

055

 

 

066

 

 

 

 

 

071

Chair Shetterly

 

 

Chair Shetterly

 

 

 

 

 

Chair Shetterly

For the record, it is good to know the intent is to be revenue neutral, so in 2009, that would be the basis on which to make the adjustment.

 

For the record, by a nod of your head indicate approval of -3 amendments: Kristina McNitt, Oregon Small Woodlands Association and Oregon Department of Forestry Technical Working Group; Wally Rutledge, Oregon Department of Forestry; and Norm Miller from Department of Revenue.All nodded.

 

The fiscal impact is anticipated and included in the governorís budget, there is no referral to Ways and Means, and can be sent to the floor.

 

079

Barnhart

The attempt of the bill is to reduce the incentive to cut lumber prematurely in order to pay property taxes and to make sure over the harvest cycle taxes are paid.

 

 

OPENED WORK SESSION ON HB 2197

 

097

 

099

Rep. Williams

 

Chair Shetterly

MOTION:MOVED (-1) AMENDMENT INTO HB 2197, BE ADOPTED.

 

HEARING NO OBJECTION THE CHAIR SO ORDERS.

 

100

 

102

Rep. Verger

 

Chair Shetterly

MOTION:MOVED (-2) AMENDMENT INTO HB 2197, BE ADOPTED.

 

HEARING NO OBJECTION THE CHAIR SO ORDERS.

 

103

 

105

Rep. Barnhart

 

Chair Shetterly

MOTION:MOVED (-3) AMENDMENT INTO HB 2197, BE ADOPTED.

 

HEARING NO OBJECTION THE CHAIR SO ORDERS.

 

107

Rep. Farr

MOTION:MOVED HB 2197 TO THE HOUSE FLOOR AS AMENDED WITH A DO PASS RECOMMENDATION.

 

ROLL CALL:MOTION PASSED 8-0-1

REPRESENTATIVES VOTING AYE:Barnhart, Berger, Farr, Hass, Scott, Verger, Williams, Chair Shetterly.REPRESENTATIVE EXCUSED:Hopson.

 

Chair Shetterly and Rep. Verger will carry the bill.

 

123

Chair

Closed the work session on HB 2197.

 

125

Verger

MOTION:MOVED TO RECONSIDER THE VOTE BY WHICH LC 2040 WAS INTRODUCED AS A COMMITTEE BILL AT THE REQUEST OF THE LEAGUE OF OREGON CITIES AND THE ASSOCIATION OF OREGON INDUSTRIES.

 

127

Chair Shetterly

Clarifies the bill is being introduced at the request of The League of Oregon Cities only.

 

147

Chair Shetterly

HEARING NO OBJECTION THE CHAIR SO ORDERS.

 

148

 

 

149

Chair Shetterly

 

 

Chair Shetterly

MOTION:MOVED INTRODUCTION OF LC 2040 AS A COMMITTEE BILL AT THE REQUEST OF THE LEAGUE OF OREGON CITIES.

 

HEARING NO OBJECTION, THE CHAIR SO ORDERS.

†††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††††

151

 

 

 

171

Chair Shetterly

 

 

 

Chair Shetterly

Clarifies for all of the committee bills introduced today, that those bills are entered as Committee Bills, but do not indicate support or opposition by the members of the Committee.

 

MOTION:MOVED INTRODUCTION OF LC 353 AS A COMMITTEE BILL AT THE REQUEST OF ASSOCIATED OREGON INDUSTRIES, OREGON METALS INDUSTRY COUNCIL, OREGON FARM BUREAU, OREGON DAIRY FARMERíS ASSOCIATION, AND OREGON SEED COUNCIL, FURTHER MOVED INTRODUCTION OF LC 2117, LC 2376, AND LC 2338 AS COMMITTEE BILLS.

 

176

Chair Shetterly

Any discussion?

 

178

Barnhart

LC 2117 is the technical fix bill?

 

180

Chair Shetterly

Answers affirmatively.

 

181

Chair Shetterly

HEARING NO OBJECTION, THE CHAIR SO ORDERS.

 

183

Chair Shetterly

Meeting adjourned at 9:15 a.m.

 

 

 

 

Tape Log Submitted by,

 

 

 

Kathy Tooley, Committee Assistant Reviewed by Kim Taylor James

 

Exhibit Summary:

1.       Malik, Revenue Impact HB 2023-2, 1 page

2.       Malik, Staff Measure Summary HB 2023-2, 1 page

3.       Malik, HB 2023-2 Proposed Amendment, 1 page

4.       Malik, Staff Measure Summary HB 2024, 1 page

5.       Shetterly, Letter in support of HB 2024 and HB 2025 from Jan M. Coleman OACC BOPTA Legislative Chair, 1 page

6.       Malik, Staff Measure Summary HB 2025, 1 page

7.       Malik, Staff Measure Summary HB 2026, 1 page

8.       Yates, -3 Amendment HB 2197, 1 page

9.       Chair Shetterly, LC 2040 Introduction, 22 pages

10.   Chair Shetterly, LC 353 Introduction, 24 pages

11.   Chair Shetterly, LC 2117 Introduction, 6 pages

12.   Chair Shetterly, LC 2376 Introduction, 5 pages

13.   Chair Shetterly, LC 2338 Introduction, 17 pages