Proposes an amendment to the Oregon Constitution directing the Legislative Assembly to enact a property tax relief program for the owner-occupied primary residences of certain seniors. Refers the proposed amendment to the people for their approval or rejection at the next regular general election.

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83rd OREGON LEGISLATIVE ASSEMBLY--2025 Regular Session
Senate Joint Resolution 1
Sponsored by Senator HAYDEN (at the request of Sweet Home City Councilor Angelita Sanchez) (Presession filed.)
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 measure would direct the legislature to pass laws to provide a property tax break
for the homes of seniors. It takes effect only if the people vote for it. (Flesch Readability Score:
70.3).
Proposes an amendment to the Oregon Constitution directing the Legislative Assembly to enact
a property tax relief program for the owner-occupied primary residences of certain seniors.
Refers the proposed amendment to the people for their approval or rejection at the next regular
general election.
JOINT RESOLUTION
Whereas rising property taxes make housing unaffordable for many seniors on fixed incomes;
and
Whereas this measure creates a Senior Property Tax Freeze to cap property tax assessments for
the primary residence of each Oregon senior citizen aged 65 or older; and
Whereas seniors have already paid their fair share and are entitled to age in place without be-
ing forced out of their homes due to large yearly property tax increases; now, therefore,
Be It Resolved by the Legislative Assembly of the State of Oregon:
PARAGRAPH 1.
The Constitution of the State of Oregon is amended by creating new sections
11m and 11n to be added to and made a part of Article XI, such sections to read:
SECTION 11m. (1) As used in this section, “home” means:
(a) An owner-occupied primary residence, whether real or personal property, and the tax
lot upon which the residence is situated; or
(b) If the residence is in a multiunit building:
(A) The portion of the building actually occupied as the primary residence of the owner;
and
(B) The residence’s share of the value of the building’s common elements, determined
by dividing the value of the dwelling unit that is the residence by the total value of the
multiunit building exclusive of any common elements and multiplying the quotient by the
combined value of the building’s common elements and the tax lot upon which the building
is situated.
(2)(a) The Legislative Assembly shall enact a property tax relief program pursuant to
which, notwithstanding section 11 of this Article, the assessed value of a home described in
subsection (3) of this section may not be increased as long as the home is enrolled in the
program.
(b) The Legislative Assembly shall so provide by law that each county shall have a simple
and easily understandable process by which individuals may enroll their homes in the prop-
erty tax relief program enacted pursuant to this section.
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 3019
SJR 1
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(3)(a) A home is eligible for the property tax relief program enacted pursuant to this
section for any property tax year if, on or before April 15 immediately preceding the begin-
ning of the property tax year:
(A) An individual who singly or jointly owns and occupies the home is at least 65 years
old; or
(B) An individual who singly or jointly owns the home and is at least 65 years old does
not occupy the home for reasons of health.
(b) With respect to a home placed in a trust, the trustee may file a claim for the property
tax relief on behalf of an individual whose home would be eligible for the relief if the home
had not been placed in the trust.
(4) Upon the sale or transfer of a home granted the property tax relief enacted pursuant
to this section, notwithstanding section 11 of this Article, the assessor of the county in
which the home is located shall reassess the home so that, for the next succeeding property
tax year, the assessed value is what it would have been if the home had never received the
relief.
SECTION 11n. (1) In the first odd-numbered year regular session that begins after the
people approve this amendment, the Legislative Assembly shall enact all laws necessary to
implement section 11m of this Article.
(2) Laws enacted pursuant to subsection (1) of this section are not subject to the prohi-
bition under section 1a, Article IX of this Constitution, against declaring an emergency.
(3) This section is repealed on January 2, 2032.
PARAGRAPH 2.
The amendment proposed by this resolution shall be submitted to the
people for their approval or rejection at the next regular general election held throughout
this state.
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