PUBLIC HEARING AND WORK SESSION: HB 2024, HB 2025, HB 2026, HB 2027, HB 2424

 

TAPES 46-47, A-B

 

SENATE REVENUE COMMITTEE

March 3, 2003†† 1:00 PM†† STATE CAPITOL BUILDING

 

Members Present:††††††††††† ††††††††††† Senator Ryan Deckert, Chair

††††††††††††††††††††††† ††††††††††† ††††††††††† Senator Ted Ferrioli, Vice Chair

††††††††††††††††††††††† ††††††††††† ††††††††††† Senator Tony Corcoran

††††††††††††††††††††††† ††††††††††† ††††††††††† Senator Lenn Hannon

††††††††††††††††††††††† ††††††††††† ††††††††††† Senator Charlie Ringo

††††††††††††††††††††††† ††††††††††† ††††††††††† Senator Bruce Starr††††††† ††††††††††† ††††††††††† ††††††††††††††††††††††† †††††††††††

 

Witnesses Present:††††††††††† ††††††††††† Tom Linhares, Oregon State Association of County Assessors

††††††††††††††††††††††† ††††††††††† ††††††††††† Gary Bartholomew, Oregon Association of County Tax Collectors

††††††††††††††††††††††† ††††††††††† ††††††††††† Dexter Johnson, Legislative Counsel

 

Staff Present:††† ††††††††††† ††††††††††† Mazen Malik, Legislative Revenue Office

††††††††††††††††††††††† ††††††††††† ††††††††††† Paul Warner, Legislative Revenue Office

††††††††††††††††††††††† ††††††††††† ††††††††††† Tara Lantz, Committee Assistant

 

TAPE 46, SIDE A

 

003

Chair Deckert

Calls meeting to order at 1:06pm.

 

OPENS PUBLIC HEARING ON HB 2024

 

013

Mazen Malik

Explains HB 2024 which allows the Board of Property Tax Appeal to treat a petition as withdrawn if it has been resolved by stipulation. Exhibit 1.

 

 

 

032

Tom Linhares

Testifies in support of HB 2024 because it simplifies the process of changing property value when both the assessor and the property owner are in agreement by eliminating hearings in front of the Board of Property Tax Appeal.

 

 

 

062

Sen. Corcoran

Asks if the bill eliminates the ability of a person who was going to go forward with an appeal to obtain the information that it was a stipulated withdrawal.

 

 

 

074

Linhares

Responds that it is assumed there would not be any further appeals because both the property owner and assessor would be in agreement.

 

 

 

085

Sen. Corcoran

States that he is concerned about how the bill is written because if a person tries to argue a change and does research for an appeal it would only be recorded as a withdrawal. Suggests that it be recorded as a stipulation rather than withdrawal so that a person doing research could ask for histories on stipulations.

 

 

 

117

Linhares

States that they could accommodate Sen. Corcoran by reworking the language of the bill and create a new category.

 

 

 

119

Sen. Ringo

States that it seems odd to create a whole new category because he doesnít see any reason why a person would appeal when they were in agreement.

 

 

 

126

Sen. Corcoran

Suggests they use the language stipulated withdrawal so that people could still research withdrawn appeals.

 

 

 

129

Sen. Ringo

States that people could withdrawal appeals for various reasons and that if people understood that a withdrawn appeal meant that in high likelihood there was a stipulated settlement there would be no reason to change the language of the bill.

 

 

 

138

Linhares

States that they are required to give a copy of a signed stipulation to the Board so they have it in their records and suggests that they could have withdrawn by stipulation in the record and donít even have to change the language of the statute.

 

 

 

146

Sen. Deckert

States that by doing it administratively the language of the bill would not need to be changed.

 

 

 

148

Sen. Corcoran

States that he wants clear record in the floor speech that it is understood that the county would be able to discern withdrawn without any stipulation with withdrawn with a stipulation.

 

 

 

158

Sen. Hannon

States that the courts have ruled the nothing can be used from the committee and that it needs to be made clear in the floor speech so that if the courts go back to the floor speech to look for legislative intent that it is clear.

 

 

 

170

Sen. Corcoran

States that reading it into the floor speech would satisfy him.

 

CLOSES PUBLIC HEARING ON HB 2024

 

OPENS WORK SESSION ON HB 2024

 

188

Sen. Corcoran

MOTION: MOVES HB 2024 TO THE SENATE FLOOR WITH A DO PASS RECOMMENDATION WITH THE DISCUSSION.

 

 

 

195

Sen. Deckert

ORDER: HEARING NO OBJECTION, MOTION PASSES: 6-0-0.

Sen. Corcoran will carry the bill on the Senate Floor.

 

CLOSES WORK SESSION ON HB 2024

 

OPENS PUBLIC HEARING ON HB 2025

 

199

Malik

Explains HB 2025 which allows the county assessor and property owner to reach an agreement on adjusting property value even when a petition has been submitted to the Board of Property Tax Appeal as long as the agreement occurs prior to the Board meeting. Exhibit 2.

 

 

 

219

Linhares

Testifies in support of HB 2025 because it simplifies the process of changing property value when the assessor and property owner are in agreement by allowing the assessors to lower the value immediately without waiting to see if an appeal has been filed.

 

 

 

252

Sen. Hannon

Asks why the statute was created and why flexibility should be given to the assessors.

 

 

 

263

Linhares

Responds that the process has evolved and that it used to be that assessors could not change the property value until March.

 

 

 

275

Sen. Hannon

Asks if the assessors are not trying to simplify something that doesnít need to be simplified and suggests that the Board of Appeals was created for a reason.

 

 

 

283

Linhares

Responds that the reason the assessors have been given more flexibility is because under Measure 50 it doesnít matter when they lower property values because it wonít affect rates.

 

 

 

301

Sen. Hannon

Asks if this statute would apply to a large utility holder.

 

 

 

304

Linhares

Responds that he doesnít think so because the values are established by the Department of Revenue.

 

Discussion follows.

 

 

 

325

Sen. Hannon

Asks if this bill would allow the assessor to change a property value that was found to be wrong.

 

 

 

334

Linhares

Responds affirmatively.

 

 

 

340

Sen. Hannon

Asks if current statute only allows the appeals board to change the value.

 

 

 

342

Linhares

Responds that the assessors currently have the authority to change the value but only if no appeal has been filed with the board.

 

 

 

362

Sen. Deckert

Asks if there has ever been a case where there has been some merit in waiting for the two months.

 

 

 

372

Linhares

Responds negatively.

 

CLOSES PUBLIC HEARING ON HB 2025

 

OPENS WORK SESSION ON HB 2025

 

390

Sen. Hannon

MOTION: MOVES HB 2025 TO THE SENATE FLOOR WITH A DO PASS RECOMMENDATION.

 

 

 

396

Sen. Deckert

ORDER: HEARING NO OBJECTION, MOTION PASSES: 5-0-1. SENATOR EXCUSED: RINGO.

Sen. Corcoran will carry the bill on the Senate Floor.

 

CLOSES WORK SESSION ON HB 2025

 

OPENS PUBLIC HEARING ON HB 2026

 

401

Malik

Explains HB 2026 which eliminates the need for annual exemption application of water associations if ownership of property stays the same. Exhibit 3.

 

TAPE 47, SIDE A

 

001

Linhares

Testifies in support of HB 2026 because it reduces paperwork created by making water associations re-apply every year when there havenít been any changes.

 

 

 

014

Sen. Deckert

Asks if there is currently anything to ensure that usage stays the same.

 

 

 

018

Linhares

Responds that currently it is reflected in the annual application but that he isnít sure that people fill them out completely.

 

CLOSES PUBLIC HEARING ON HB 2026

 

OPENS WORK SESSION ON HB 2026

 

032

Sen. Starr

MOTION: MOVES HB 2027 TO THE SENATE FLOOR WITH A DO PASS RECOMMENDATION.

 

 

 

035

Sen. Deckert

ORDER: HEARING NO OBJECTION, MOTION PASSES: 5-0-1. SENATOR EXCUSED: RINGO.

Sen. Corcoran will carry the bill on the Senate Floor.

 

CLOSES WORK SESSION ON HB 2026

 

OPENS PUBLIC HEARING ON HB 2027

 

046

Malik

Explains HB 2027 which aligns the list of people entitled to receive property tax refund to the ones who are eligible for the refund. Exhibit 4.

 

 

 

065

Gary Bartholomew

Testifies in support of HB 2027 because it brings two different statutes into conformity. Exhibit 5.

 

CLOSES PUBLIC HEARING ON HB 2027

 

OPENS WORK SESSION ON HB 2027

 

092

Sen. Starr

MOTION: MOVES HB 2027 TO THE SENATE FLOOR WITH A DO PASS RECOMMENDATION.

 

 

 

103

Sen. Deckert

ORDER: HEARING NO OBJECTION, MOTION PASSES: 5-0-1. SENATOR EXCUSED: RINGO.

Sen. Corcoran will carry the bill on the Senate Floor.

 

CLOSES WORK SESSION ON HB 2027

 

OPENS PUBLIC HEARING ON HB 2424

 

122

Paul Warner

Explains HB 2424 which adjusts grammar and syntax, repeals obsolete statutes, and conforms language to existing statutes. Exhibit 6.

 

Discussion follows.

 

 

 

145

Dexter Johnson

Testifies in support of HB 2424 because it corrects internal references and re-order definitions.

 

CLOSES PUBLIC HEARING ON HB 2424

 

OPENS WORK SESSION ON HB 2424

 

180

Sen. Corcoran

MOTION: MOVES HB 2424 TO THE SENATE FLOOR WITH A DO PASS RECOMMENDATION.

 

 

 

189

Sen. Deckert

ORDER: HEARING NO OBJECTION, MOTION PASSES. SENATORS EXCUSED: FERRIOLI, RINGO.

Sen. Courtney will carry the bill on the Senate Floor.

 

 

 

206

Sen. Deckert

Adjourns meeting at 1:49pm.

 

 

 

 

Tape Log Submitted by,

 

 

 

Tara Lantz, Committee Assistant Reviewed by Kim Taylor James

 

Exhibit Summary:

1.      HB 2024, Mazen Malik, Staff Measure Summary, 1p.

2.      HB 2025, Mazen Malik, Staff Measure Summary, 1p.

3.      HB 2026, Mazen Malik, Staff Measure Summary, 1p.

4.      HB 2027, Mazen Malik, Staff Measure Summary, 1p.

5.      HB 2027, Gary Bartholomew, Written Testimony, 1p.

6.      HB 2424, Paul Warner, Staff Measure Summary, 1p.