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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83rd OREGON LEGISLATIVE ASSEMBLY--2025 Regular Session
House Bill 3249
Sponsored by Representative WRIGHT
SUMMARY
The following summary is not prepared by the sponsors of the measure and is not a part of the body thereof subject
to consideration by the Legislative Assembly. It is an editor’s brief statement of the essential features of the
measure as introduced. The statement includes a measure digest written in compliance with applicable readability
standards.
Digest: The Act would grant a partial tax exemption for the home of a senior or the senior’s
surviving spouse. (Flesch Readability Score: 62.8).
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 re-
gardless of age.
Takes effect on the 91st day following adjournment sine die.
A BILL FOR AN ACT
Relating to an exemption from property taxes for the homesteads of seniors; and prescribing an
effective date.
Whereas the harvesting of timber in Oregon has declined by almost 50 percent; and
Whereas revenue generated by the harvesting of timber is no longer able to adequately fund
many local, county and state services; and
Whereas additional taxes upon citizens and businesses have been created and implemented to
make up for the shortfall of revenue generated by the timber industry; and
Whereas the inflationary period since 2019 has created a large loss in purchasing power as well
as an increase in spending to maintain one’s standard of living; and
Whereas this state’s senior citizens live on a limited income, without the ability to increase
their income; and
Whereas home values continue to increase, thereby increasing the amount of property taxes
owed on one’s home; now, therefore,
Be It Enacted by the People of the State of Oregon:
SECTION 1.
(1) As used in this section and section 2 of this 2025 Act, “homestead” has
the meaning given that term in ORS 311.666.
(2) Upon compliance with section 2 of this 2025 Act, 50 percent of the assessed value of
a homestead meeting the requirements of subsection (3) of this section shall be exempt from
ad valorem property taxation.
(3) The property for which a claim is filed must:
(a) Be the homestead of:
(A) An individual who is or will become at least 65 years of age during the property tax
year for which the file is claimed; or
(B) Regardless of age, the surviving spouse of an individual described in subparagraph (A)
of this paragraph.
(b) Have been the homestead of the individual filing the claim for at least five years
preceding April 1 of the year in which the claim is filed.
NOTE:Matter in boldfaced type in an amended section is new; matter [ italic and bracketed] is existing law to be omitted.
New sections are in boldfaced type.
LC 143
HB 3249
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(4) A partial exemption allowed under this section is in addition to and not in lieu of any
other property tax limit, partial exemption, special assessment, deferral or credit.
SECTION 2.
(1)(a) An individual seeking the partial exemption for a homestead allowable
under section 1 of this 2025 Act must file with the county assessor, on forms supplied by the
assessor, a claim in writing on or before April 1 immediately preceding the property tax year
for which the partial exemption is claimed.
(b)(A) The surviving spouse described in section 1 (3)(a)(B) of this 2025 Act of an indi-
vidual whose homestead has been granted a partial exemption under this section may elect,
at any time during the property tax year, to continue the partial exemption without filing a
new claim if the individual died during the previous property tax year.
(B) The surviving spouse of the individual must notify the county assessor of the
election.
(C) Upon receipt of the notice, the county assessor shall continue the partial exemption
if the surviving spouse meets all the eligibility requirements to claim the partial exemption
other than the timely filing of a claim under paragraph (a) of this subsection.
(2) The claim of an individual or surviving spouse must:
(a) Be in writing on a form supplied by the Department of Revenue;
(b) Designate the homestead to which the partial exemption will apply;
(c) Recite all facts establishing the eligibility of the homestead for, and of the individual
or surviving spouse to claim, the partial exemption;
(d) Have attached documentary proof showing:
(A) The individual’s age;
(B) For the surviving spouse of an individual, the official spousal and death records of
the individual;
(C) That the residence is the individual’s or the surviving spouse’s homestead;
(D) That the individual or surviving spouse is a United States citizen or is legally resident
in the United States; and
(E) Any other information the department considers necessary for processing the claim;
and
(e) Include a written declaration made by the individual or surviving spouse under pen-
alties for false swearing under ORS 162.075 that the statements contained in the claim are
true.
SECTION 3.
Sections 1 and 2 of this 2025 Act apply to property tax years beginning on
or after July 1, 2026.
SECTION 4. This 2025 Act takes effect on the 91st day after the date on which the 2025
regular session of the Eighty-third Legislative Assembly adjourns sine die.
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