68th OREGON LEGISLATIVE ASSEMBLY--1995 Regular Session
NOTE: Matter within { + braces and plus signs + } in an
amended section is new. Matter within { - braces and minus
signs - } is existing law to be omitted. New sections are within
{ + braces and plus signs + } .
LC 1379
House Bill 2630
Sponsored by Representative WOOTEN
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.
Grants elderly rental assistance to qualifying senior citizen
who rents land upon which manufactured structure owned by senior
citizen is located. Applies to rent paid on or after January 1,
1995.
Repeals obsolete Homeowner and Renter Refund Program
provisions.
A BILL FOR AN ACT
Relating to finance; creating new provisions; amending ORS
29.225, 291.355, 305.380, 305.515, 307.242, 307.460, 310.630,
310.635, 310.637, 310.645, 310.657, 310.690, 310.692, 310.695,
310.706, 311.678, 314.860, 316.147 and 411.700; and repealing
ORS 310.631, 310.639, 310.640, 310.642, 310.651, 310.652 and
310.677.
Be It Enacted by the People of the State of Oregon:
SECTION 1. ORS 310.630 is amended to read:
310.630. As used in ORS 310.630 to 310.690:
(1) 'Department' means the Department of Revenue.
{ - (2) 'Director' means the Director of the Department of
Revenue. - }
{ - (3) - } { + (2) + } 'Fuel and utility payments' include
payments for heat, lights, water, sewer and garbage made solely
to secure those commodities or services for the homestead of the
taxpayer. ' Payments for heat' mean those payments made to
secure the commodities or services to be used as the principal
source of heat for the homestead of the taxpayer and includes
payments for natural gas, oil, firewood, coal, sawdust,
electricity, steam or other materials that are capable of use as
a primary source of heat for the homestead. 'Fuel and utility
payments' do not include telephone service.
{ - (4) - } { + (3) + } 'Gross rent' means contract rent
paid plus the fuel and utility payments made for the homestead in
addition to the contract rent, during the calendar year for which
the claim is filed.
{ - (5) - } { + (4) + } 'Homestead' means the taxable
principal dwelling located in Oregon, either real or personal
property, { - whether owned or - } rented by the taxpayer, and
the taxable land area of the tax lot upon which it is built.
{ - (6) - } { + (5) + } 'Household' means the taxpayer, the
spouse of the taxpayer and all other persons residing in the
homestead during any part of the calendar year for which a claim
is filed.
{ - (7) - } { + (6) + } 'Household income' means the
aggregate income of the taxpayer and the spouse of the taxpayer
who reside in the household, that was received during the
calendar year for which the claim is filed. 'Household income'
includes payments received by the taxpayer or the spouse of the
taxpayer under the federal Social Security Act for the benefit of
a minor child or minor children who are members of the household.
{ - (8) - } { + (7) + } 'Income' means 'adjusted gross
income' as defined in the federal Internal Revenue Code, as
amended on or before December 31, { - 1990 - } { + 1994 + },
even where the amendments take effect or become operative after
that date, relating to the measurement of taxable income of
individuals, estates and trusts, with the following
modifications:
(a) There shall be added to adjusted gross income the following
items of otherwise exempt income:
(A) The gross amount of any otherwise exempt pension less
return of investment, if any.
(B) Child support received by the taxpayer.
(C) Inheritances.
(D) Gifts and grants, the sum of which are in excess of $500
per year.
(E) Amounts received by a taxpayer or spouse of a taxpayer for
support from a parent who is not a member of the taxpayer's
household.
(F) Life insurance proceeds.
(G) Accident and health insurance proceeds, except
reimbursement of incurred medical expenses.
(H) Personal injury damages.
(I) Sick pay which is not included in federal adjusted gross
income.
(J) Strike benefits excluded from federal gross income.
(K) Worker's compensation, except for reimbursement of medical
expense.
(L) Military pay and benefits.
(M) Veteran's benefits.
(N) Payments received under the federal Social Security Act
which are excluded from federal gross income.
(O) Welfare payments, except as follows:
(i) Payments for medical care, drugs and medical supplies, if
the payments are not made directly to the welfare recipient;
(ii) In-home services authorized and approved by the Department
of Human Resources, or by any of its divisions; and
(iii) Direct or indirect reimbursement of expenses paid or
incurred for participation in work or training programs.
(P) Nontaxable dividends.
(Q) Nontaxable interest not included in federal adjusted gross
income.
(R) Rental allowance paid to a minister that is excluded from
federal gross income.
(S) Income from sources without the United States that is
excluded from federal gross income.
(b) Adjusted gross income shall be increased due to the
disallowance of the following deductions:
(A) The amount of the net loss, in excess of $1,000, from all
dispositions of tangible or intangible properties.
(B) The amount of the net loss, in excess of $1,000, from the
operation of a farm or farms.
(C) The amount of the net loss, in excess of $1,000, from all
operations of a trade or business, profession or other activity
entered into for the production or collection of income.
(D) The amount of the net loss, in excess of $1,000, from
tangible or intangible property held for the production of rents,
royalties or other income.
(E) The amount of any net operating loss carryovers or
carrybacks included in federal adjusted gross income.
(F) The amount, in excess of $5,000, of the combined deductions
or other allowances for depreciation, amortization or depletion.
(G) The amount added or subtracted, as required within the
context of this section, for adjustments made under ORS 316.680
(2)(d) and 316.707 to 316.737.
(c) 'Income' does not include any of the following:
(A) Any governmental grant which must be used by the taxpayer
for rehabilitation of the homestead of the taxpayer.
(B) The amount of any payments made pursuant to ORS 310.630 to
310.690.
(C) Any refund of Oregon personal income taxes that were
imposed under ORS chapter 316.
{ - (9) - } { + (8) + } 'Contract rent' means rental paid
to the landlord for the right to occupy a homestead, including
the right to use the personal property located therein. 'Contract
rent' does not include rental paid for the right to occupy a
homestead that is exempt from taxation, unless payments in lieu
of taxes of 10 percent or more of the rental exclusive of fuel
and utilities are made on behalf of the homestead. 'Contract
rent' does not include advanced rental payments for another
period and rental deposits, whether or not expressly set out in
the rental agreement, or payments made to a nonprofit home for
the elderly described in ORS 307.375. If a landlord and tenant
have not dealt with each other at arm's length, and the
department is satisfied that the contract rent charged was
excessive, it may adjust the contract rent to a reasonable amount
for purposes of ORS 310.630 to 310.690. { - ' Contract rent'
for purposes of payments made to fraternities, sororities or
cooperative housing organizations shall be as provided in ORS
307.460 (6). - }
{ - (10) 'Owned' includes being purchased under a recorded
instrument of sale. - }
{ - (11) - } { + (9) + } 'Rent constituting property taxes'
means 17 percent of the contract rent actually paid in any
calendar year by a taxpayer and the household of the taxpayer for
the right to occupy their homestead in the calendar year, and
which rent constitutes the basis of a claim for { - property
tax refund - } { + rental assistance + } submitted in the
succeeding calendar year for relief under ORS 310.630 to 310.690
by the taxpayer.
{ - (12) - } { + (10) + } 'Statement of { - contract - }
{ + gross + } rent for which
{ - refund - } { + rental assistance + } is claimed' means a
declaration by the applicant, under penalties of false swearing,
that the amount of
{ - contract - } { + gross + } rent designated is the actual
amount both incurred and paid during the year for which a
{ - refund - } { + payment for elderly rental assistance + }
is claimed.
{ - (13) - } { + (11) + } 'Taxpayer' means an individual
whose homestead
{ - as of December 31, if the taxpayer is an owner, or if the
taxpayer is a renter, - } during all or a portion of the year
for which { - refund - } { + rental assistance + } is claimed
is the subject, directly or indirectly, of property tax levied by
this state or a political subdivision or of payments made in lieu
of taxes. { - If the taxpayer is a renter, the taxpayer - }
{ + The individual + } must be residing in this state on
December 31 of the year for which
{ - refund - } { + rental assistance + } is claimed.
SECTION 2. ORS 310.635 is amended to read:
310.635. (1) If a taxpayer is eligible for { + elderly + }
rental assistance { + , + } { - and - } the amount of rental
assistance { + paid by the Department of Revenue shall be
the + } { - is - } greater { - than - } { + of + } the
amount { + determined under subsection (2) of this section or
the amount determined under subsection (3) of this section + }
{ - of renter refund allowable under ORS 310.640 (1)(b), the
taxpayer shall be granted rental assistance in the amount
specified in this section in lieu of the renter refund - } . A
taxpayer is eligible for { - a - } { + an elderly + } rental
assistance { - refund - } { + payment + } under this section
if:
(a) The taxpayer is 58 years of age or older before the close
of the calendar year immediately preceding the year in which the
rental assistance is claimed;
(b) The household income of the taxpayer is less than $10,000;
(c) The gross rent of the taxpayer is in excess of 20 percent
of household income { + or, in the case of a manufactured
structure, the manufactured structure is located on space rented
by the taxpayer and the gross rent for the space is in excess of
_____ percent of household income + }; and
(d) The taxpayer files a claim with the department as required
by ORS 310.657.
(2) { + Unless subsection (3) of this section applies, + }a
taxpayer eligible for rental assistance under this section shall
be paid by the department an amount equal to the positive
difference between the taxpayer's gross rent, not to exceed
$2,100, and 20 percent of household income. { + If the homestead
is a manufactured structure, for purposes of computing the rental
assistance under this subsection, the taxpayer shall be
conclusively presumed to have paid gross rent in the amount of
$2,100 and the percentage of household income used shall be _____
percent.
(3)(a) Notwithstanding subsection (2) of this section, a
taxpayer eligible for rental assistance under this section shall
be paid an amount as determined under this subsection if the
amount is greater than the amount determined under subsection (2)
of this section.
(b) The amount of rental assistance determined under this
subsection shall equal the rent constituting the property tax
paid for the occupancy of the homestead or homesteads in the year
for which a claim is filed or the maximum refundable rent
constituting property tax stated in the table in paragraph (c) of
this subsection for the household income level of the renter,
whichever is the lesser.
(c) The schedule referred to in paragraph (b) of this
subsection is: + }
_________________________________________________________________
____NOTE_TO_GOPHER_CUSTOMERS:__________________________________
THE FOLLOWING TABULAR TEXT MAY BE IRREGULAR.
FOR COMPLETE INFORMATION PLEASE SEE THE PRINTED MEASURE.
_______________________________________________________________
{ +
Maximum
Refundable
Rent
Household Constituting
Income Property Tax + }
____NOTE_TO_GOPHER_CUSTOMERS:__________________________________
THE FOLLOWING TABULAR TEXT MAY BE IRREGULAR.
FOR COMPLETE INFORMATION PLEASE SEE THE PRINTED MEASURE.
_______________________________________________________________
{ +
$ 0 - 499 $250
500 - 999 245
1,000 -1,499 238
1,500 -1,999 228
2,000 -2,499 217
2,500 -2,999 205
3,000 -3,499 192
3,500 -3,999 179
4,000 -4,499 165
4,500 -4,999 151
5,000 -5,499 136
5,500 -5,999 121
6,000 -6,499 106
6,500 -6,999 91
7,000 -7,499 77
7,500 -7,999 63
8,000 -8,499 50
8,500 -8,999 38
9,000 -9,499 27
9,500 -9,999 18 + }
_________________________________________________________________
____________________________________________________________
END OF POSSIBLE IRREGULAR TABULAR TEXT
____________________________________________________________
{ - (3) - } { + (4) + } The rental assistance payments
required by subsection (2) of this section { + or subsection (3)
of this section + } shall be made by the department during the
month of October.
{ - (4) - } { + (5) + } The rental assistance granted under
this section applies to gross rent paid in the calendar year for
which the claim is filed.
{ + (6) Notwithstanding subsection (1) of this section, a
taxpayer is eligible for rental assistance under this section if:
(a) The taxpayer's homestead consists of a manufactured
structure owned by the taxpayer.
(b) The taxpayer's manufactured structure is located on land
rented by the taxpayer.
(c) The taxpayer is otherwise eligible for rental assistance
under the criteria set forth in this section.
(7) A taxpayer is not eligible for rental assistance under this
section if the taxpayer is:
(a) A tenant-stockholder of a cooperative housing corporation;
or
(b) A resident of a nonprofit home for the elderly owned or
being purchased by a corporation described in ORS 307.375.
(8) No rental assistance payment shall be granted under this
section:
(a) For less than $5.
(b) For any period during which the taxpayer's needs were
included in a payment made by the Adult and Family Services
Division pursuant to ORS 418.172. However, if it is determined
that the taxpayer's needs were included in a payment made by the
Adult and Family Services Division pursuant to ORS 418.172 and
the taxpayer is eligible for the period for rental assistance
under this section in an amount greater than the payment made by
the Adult and Family Services Division, the department shall pay
the difference in the manner that other rental assistance
payments under this section are made. The department and the
Adult and Family Services Division shall cooperate in making any
determination required by this subsection. + }
SECTION 3. ORS 310.637 is amended to read:
310.637. A { - refund - } { + payment + }, allowed pursuant
to ORS 310.635
{ - or 310.640 - } , is not subject to the garnishment
provisions of ORS 29.125 to 29.395, except by a government
entity.
SECTION 4. ORS 310.645 is amended to read:
310.645. (1) Only one taxpayer per household per year shall be
granted { - the homeowner refund or - } elderly rental
assistance provided under ORS 310.630 to 310.690.
{ - (2) A taxpayer who is granted a homeowner refund shall
not be granted a renter or rental assistance refund for the same
calendar year. - }
{ - (3) A homeowner refund shall be based upon property tax
liability extended against only one homestead. Only one taxpayer
shall be granted an owner refund based upon property tax
liability extended against any one homestead. - }
{ - (4) After October 5, 1973, if the Federal Government
provides property tax relief directly to the individual, the
refund granted under ORS 310.630 to 310.690 shall be reduced by
the federal property tax relief received during the year for
which a claim for refund under ORS 310.630 to 310.690 is filed if
the federal law will permit. - }
{ - (5) - } { + (2) + } If a husband and wife living in the
same homestead at the end of the year are taxpayers claiming
{ - a homeowner or renter refund - } { + rental
assistance + }, they shall file a joint claim for
{ - refund - } { + payment + } under ORS 310.630 to 310.690. A
claim filed under this subsection shall be treated as having been
filed by one taxpayer.
{ - (6) Except as provided in subsection (5) of this section,
each renter entitled to a refund under ORS 310.640 or 310.641
(1983 Replacement Part) shall file a claim. The claim shall be
based on household income of the claimant and on the contract
rent the claimant actually paid during the year. The claim shall
also state the total contract rent paid by all others who may
have lived in the homestead during the same period the claimant
lived in the homestead. The refunds permitted under ORS 310.640
and 310.641 (1983 Replacement Part) shall be computed as
follows: - }
{ - (a) A ratio shall be computed which is the total rent the
claimant paid divided by the total rent paid for the homestead
during the time of the year the taxpayer resided in the
homestead. - }
{ - (b) The rent constituting property tax based on the rent
the claimant paid shall be computed and adjusted as required by
ORS 310.640 (1)(b). - }
{ - (c) Multiply the lesser of the refund computed under
paragraph (b) of this subsection or the maximum refund allowed to
the claimant under the table provided in ORS 310.640 (1)(c) by
the ratio computed under paragraph (a) of this subsection. This
is the maximum refund allowable to a renter under ORS
310.640. - }
{ - (d) The maximum property tax relief the claimant is
entitled to is the amount determined under ORS 310.641 (1983
Replacement Part) multiplied by the ratio computed under
paragraph (a) of this subsection. - }
SECTION 5. ORS 310.657 is amended to read:
310.657. (1) On or before April 15 following the year for which
the claim is filed, a taxpayer claiming { - the property tax
or - } { + elderly + } rental assistance { - refund
provided - } under ORS 310.635
{ - or 310.640 - } , shall submit a claim to the
Department { + of Revenue + }, together with a copy of { - the
property tax statement or - } the statement of { - net - }
{ + gross + } rent for which { - refund - } { + rental
assistance + } is claimed. The claim shall be submitted on a form
prescribed and furnished by the department. The department shall
prepare blank forms for the claims and shall distribute them
throughout the state. The department may require from the
taxpayer any proof it considers necessary to determine if the
taxpayer is eligible for
{ - refund or - } { + rental + } assistance pursuant to ORS
310.630 to 310.690.
(2) The department shall audit or examine the claim and
{ - : - }
{ - (a) - } if it appears that the taxpayer is eligible for
rental assistance, shall consider the claim as a claim for rental
assistance { + under either ORS 310.635 (2) or (3), whichever is
greater in amount, + } and { - if the renter refund under ORS
310.640 for which the taxpayer is eligible is not greater in
amount than the rental assistance, - } shall adjust the claim
for rental assistance upward or shall allow or deny the claim in
whole or in part { + . + } { - ; and - }
{ - (b) If the taxpayer is eligible for owner refund, or is
not eligible for rental assistance, or if the amount of rental
assistance is less than the renter refund for which the taxpayer
is eligible under ORS 310.640, shall consider the claim a claim
for owner or renter tax refund and shall adjust the claim upward
or shall allow or deny the claim in whole or in part. - }
(3) In its consideration of the claim the department may obtain
information and assistance from any county assessor or county tax
collector to determine the amount of taxes attributable to the
homestead, the status of any exemptions or any other matter
considered necessary by the department.
(4) If the claim is allowed in whole or in part, the entire
{ - homeowner or renter refund, or elderly - } rental
assistance shall be { - refunded - } { + paid + } during the
month of October. The department shall send to the taxpayer a
statement that clearly explains the determination made under
subsection (2) of this section and the results of the
determination. { - Where property tax refund has been granted,
the statement shall indicate the amount of property tax refund,
direct or indirect, occasioned by the payment. - } The
department shall make the payments required by this section from
the suspense account referred to in ORS 310.692.
(5) The department may make separate { - property tax
refunds - } { + rental assistance payments + } upon request by
a husband or wife who has filed a joint claim, the { - refund
payable - } { + payment + } to each spouse being one-half the
total { - refund - } { + payment + } for the joint claim.
SECTION 6. ORS 310.690 is amended to read:
310.690. The Department { + of Revenue + } { - , the
assessors and the tax collectors shall cooperate in carrying out
the purposes of ORS 310.630 to 310.690. In order to carry out the
provisions contained in ORS 310.630 to 310.690, the
department - } shall adopt such rules and prescribe such forms
as are necessary { + to carry out the provisions of ORS 310.630
to 310.690 + }.
SECTION 7. ORS 310.692 is amended to read:
310.692. (1) Amounts necessary to pay { - refunds - }
{ + elderly rental assistance + } authorized by ORS 307.244 and
310.630 to 310.690 may be transferred to a suspense account
established under ORS 293.445 from the appropriation made by the
Legislative Assembly to fund the { - homeowner and renter
refund - } { + rental assistance + } program.
{ - (2) If any portion of the tax liability for which refunds
described in subsection (1) of this section are authorized are
offset against the refund, the Department of Revenue shall
transfer from the suspense account referred to in subsection (1)
of this section to the General Fund an amount equal to the income
tax liability. - }
{ - (3) - } { + (2) + } On or before September 15 of each
fiscal year of each biennium, the Department of Revenue shall
estimate the amount of money needed to make the refunds { + and
payments + } granted under ORS 307.244 and 310.630 to 310.690. If
the sum of the obligations is estimated to be greater than the
amounts credited to the suspense account referred to in ORS
293.445 for the fiscal year for those obligations, the
{ - maximum dollar - } amounts payable under ORS
{ - 310.640 - } { + 310.635 + }, shall be proportionally
reduced in order that the state shall not accrue a debt in excess
of the amount credited. { - In making the reduction, the
maximum dollar amount allowed for a renter under ORS 310.640
shall be one-half of the maximum dollar amount paid on behalf of
a homeowner under ORS 310.640. - } No claim for payment { - or
refund - } shall accrue to a taxpayer under ORS
{ - 310.640 - } { + 310.635 + } in excess of the amount
determined under this subsection.
SECTION 8. ORS 310.695 is amended to read:
310.695. Any references in ORS { - 307.380, 308.215, - }
310.630 to
{ - 310.695, 311.696 and 311.990 - } { + 310.690 + } to the
laws of the United States relating to income taxes or the
Internal Revenue Code means the laws of the United States
relating to income taxes or the Internal Revenue Code as they may
be in effect for the taxable year of the taxpayer except where
the Legislative Assembly has specifically provided otherwise.
SECTION 9. ORS 310.706 is amended to read:
310.706. (1) Unless the context requires otherwise, the
provisions of ORS chapters 305 and 314 as to the audit and
examination of reports and returns, determination of
deficiencies, assessments, claims for refund, conferences,
appeals to the Director of the Department { + of Revenue + } and
appeals to the Oregon Tax Court, and procedures relating thereto,
shall apply to ORS 310.630 to 310.690.
(2) No interest shall be allowed on { - property tax or - }
{ + elderly + } rental assistance { - refunds - } payable by
the Department { + of Revenue + } under ORS 310.630 to 310.690
pursuant to a claim filed after January 1, 1978.
(3) No { - refunds - } { + payments + } shall be made under
ORS 310.630 to 310.690 to a taxpayer who fails to file { - such
return - } { + a claim + } within three years after the due
date { - of the return - } { + for filing the claim + }.
SECTION 10. { + ORS 310.692, 310.695 and 310.706 are added to
and made a part of ORS 310.630 to 310.690. + }
SECTION 11. ORS 29.225 is amended to read:
29.225. (1) The notice of exemptions referred to in ORS 29.215
shall be in substantially the form set forth in this subsection.
Nothing in the notice form described under this subsection is
intended either to expand or restrict the law relating to exempt
property. Whether property is exempt from execution, attachment
and garnishment shall be determined by reference to other law.
The form may be modified either to provide more complete
information or to update the notice based on subsequent changes
in exemption laws. However, any such modification shall not be
required. The following form is for notice of exemption:
_________________________________________________________________
NOTICE OF EXEMPT PROPERTY
Property belonging to you may have been taken or held in order to
satisfy a claim or judgment which has been asserted or entered
against you. Important legal papers are enclosed.
YOU MAY BE ABLE TO GET YOUR PROPERTY BACK, SO READ THIS NOTICE
CAREFULLY.
State and federal law say certain property may not be taken.
Some of the property which may not be taken is listed below.
(1) Wages or a salary as described in ORS 23.175 and 23.185
(whichever of the following amounts is more: (a) 75 percent of
your take-home wages; (b) For wages payable before June 30, 1992,
$150; (c) For wages payable before June 30, 1993, $160; or (d)
For wages payable on or after July 1, 1993, $170).
(2) Social security (including SSI).
(3) Public assistance (welfare).
(4) Unemployment benefits.
(5) Disability benefits.
(6) Workers' compensation benefits.
(7) Exempt wages, social security, welfare, unemployment
benefits and disability benefits when placed in a checking or
savings account (up to $7,500).
(8) Spousal support, child support, or separate maintenance to
the extent reasonably necessary for your support or the support
of any of your dependents.
(9) A homestead (home, farm, manufactured dwelling, houseboat)
if you live in it, to the value of $20,000 ($23,000 for a
manufactured dwelling with land included; $25,000 for any other
homestead with land included) or proceeds from its sale for one
(1) year.
(10) Household goods, furniture, radios, a television set and
utensils to $3,000.
*(11) Automobile, truck, trailer or other vehicle to $1,700.
*(12) Tools, implements, apparatus, team, harness or library
necessary to carry on your occupation to $3,000.
*(13) Books, pictures and musical instruments to $600.
*(14) Wearing apparel, jewelry and other personal items to
$1,800.
(15) Domestic animals and poultry for family use to $1,000 and
their food for 60 days.
(16) Provisions (food) and fuel for your family for 60 days.
(17) One rifle or shotgun and one pistol. The combined value of
all firearms claimed as exempt may not exceed $1,000.
(18) Public or private pensions.
(19) Veterans benefits and loans.
(20) Medical assistance benefits.
(21) Health insurance proceeds and disability proceeds of life
insurance policies.
(22) Cash surrender value of life insurance policies not
payable to your estate.
(23) Federal annuities.
(24) Other annuities to $250 per month, excess over $250 per
month subject to same exemption as wage.
(25) Professionally prescribed health aids for you or any of
your dependents.
*(26) { - A tax refund - } { + An elderly rental assistance
payment + } allowed pursuant to ORS 310.635 { - or 310.640 - }
as set forth in ORS 310.637.
*(27) Your right to receive, or property traceable to:
*(a) An award under any crime victim reparation law.
*(b) A payment, not exceeding $7,500, on account of personal
bodily injury, not including pain and suffering or compensation
for actual pecuniary loss, of you or an individual of whom you
are a dependent.
*(c) A payment in compensation of loss of future earnings of
you or an individual of whom you are or were a dependent, to the
extent reasonably necessary for your support and the support of
any of your dependents.
(28) Interest in personal property to the value of $400, but
this cannot be used to increase the amount of any other
exemption.
(29) The difference between what you actually owe the creditor
and the total amount due listed in the writ of garnishment, if
the amount listed in the writ is larger.
_________________________________________________________________
Note: If two or more people in your household owe the claim or
judgment, each of them may claim the exemptions marked by *.
_________________________________________________________________
You must act promptly if you want to get your money or property
back. You may seek to reclaim your exempt property by doing the
following:
(1) Fill out the form for claim of exemption that you received
with this notice.
(2) Within 90 days after you received this notice, mail or
deliver the form for claim exemption to the clerk of court at the
address shown on the writ of garnishment.
(3) Although (2) above allows you to claim an exemption, the
law only requires the creditor to hold the money or property for
10 days before applying it to the creditor's use. You may be able
to keep the property from being used by the creditor before being
allowed a hearing by promptly following (1) and (2) above.
______
You should be prepared to explain your exemption in court. If
you have any questions, you should see an attorney.
IF YOU CLAIM AN EXEMPTION IN BAD FAITH, YOU MAY BE SUBJECT TO
PENALTIES IMPOSED BY THE COURT THAT COULD INCLUDE A FINE.
Penalties you could be subject to are listed in ORS 29.142.
When you file this claim of exemption, the garnishee and
Creditor will be required to pay any debt or obligation they hold
into court. They are subject to penalties if they do not. For a
more complete explanation of their responsibilities, see ORS
29.142.
_________________________________________________________________
(2) The claim of exemption form referred to in subsection (1)
of this section, ORS 29.142 and 29.215 shall be in substantially
the following form:
_________________________________________________________________
____NOTE_TO_GOPHER_CUSTOMERS:__________________________________
THE FOLLOWING TABULAR TEXT MAY BE IRREGULAR.
FOR COMPLETE INFORMATION PLEASE SEE THE PRINTED MEASURE.
_______________________________________________________________
______
)CLAIM OF EXEMPTION
Plaintiff )Case No._____
vs. )
______
)
______
)
Defendant )
____________________________________________________________
END OF POSSIBLE IRREGULAR TABULAR TEXT
____________________________________________________________
I/We claim the following described property or money as exempt
from execution:
_________________________________________________________________
_________________________________________________________________
I/We believe this property is exempt because:
_________________________________________________________________
_________________________________________________________________
____NOTE_TO_GOPHER_CUSTOMERS:__________________________________
THE FOLLOWING TABULAR TEXT MAY BE IRREGULAR.
FOR COMPLETE INFORMATION PLEASE SEE THE PRINTED MEASURE.
_______________________________________________________________
Name______
Name ______
Signature____
Signature ____
Address_____
Address _____
________
________
Telephone Telephone
Number_____
Number _____
(Required) (Required)
____________________________________________________________
END OF POSSIBLE IRREGULAR TABULAR TEXT
____________________________________________________________
_________________________________________________________________
SECTION 12. ORS 291.355 is amended to read:
291.355. (1) Each biennium, growth of state governmental
appropriations for general governmental purposes shall be no
greater than the rate of growth of personal income in Oregon in
the two preceding calendar years. The rate of growth shall be
computed based on the U.S. Department of Commerce reports for the
two preceding calendar years.
(2) For the 1979-1981 biennium, the base to which the rate of
growth applies shall equal state governmental appropriations for
general governmental purposes in the 1977-1979 biennium plus
expenditures from non-General Fund sources that are to be funded
in 1979-1981 out of the General Fund and less any General Fund
expenditures in 1977-1979 that are to be funded in 1979-1981 from
non-General Fund sources.
(3) In bienniums subsequent to the 1979-1981 biennium, the base
shall be adjusted as necessary to reflect transfer of funding
sources between General Fund sources and non-General Fund sources
in order to maintain a base used for general governmental
purposes.
(4) Debt service and tax relief other than { - that - } { +
elderly rental assistance + } provided under ORS 310.630 to
310.690 shall not be considered appropriations for general
governmental purposes.
SECTION 13. ORS 305.380 is amended to read:
305.380. As used in ORS 305.385:
(1) 'Agency' means any department, board, commission, division
or authority of the State of Oregon, or any political subdivision
of this state which imposes a local tax administered by the
Department of Revenue under ORS 305.620.
(2) 'License' means any written authority required by law or
ordinance as a prerequisite to the conduct of a business, trade
or profession.
(3) 'Provider' means any person who contracts to supply goods,
services or real estate space to an agency.
(4) 'Tax' means a state tax imposed by ORS chapters 118, 119,
314, 316, 317, 318, 320, 321 and 323 and sections 10 to 20,
chapter 533, Oregon Laws 1981, as amended by chapter 16, Oregon
Laws 1982 (first special session); the { - Homeowners and
Renters Property Tax Relief - } { + Elderly Rental
Assistance + } Program under ORS 310.630 to 310.690; and, local
taxes administered by the Department of Revenue under ORS
305.620.
SECTION 14. ORS 305.515 is amended to read:
305.515. (1) There shall be a division of the Oregon Tax Court
known as the small claims division.
(2) Judges of the tax court shall sit as judges of the small
claims division.
(3) The small claims division shall have jurisdiction of the
following classes of cases upon election by the taxpayer pursuant
to ORS 305.530:
(a) A proceeding for refund or to set aside additional taxes
assessed or taxes assessed when no return was filed in any case
involving taxes imposed under ORS chapters 314, 316, 317 and 318,
with respect to any year for which the amount in controversy does
not exceed $5,000, exclusive of interest and penalties.
(b) A proceeding by a taxpayer in any property tax case in
which a taxpayer has the right to appeal to the Department of
Revenue and which involves only the question of the real market
or specially assessed value of real or personal property, where
the Department of Revenue, board of equalization, board of ratio
review (by order of the board), assessor or tax collector has
determined that the real market or specially assessed value of:
(A) A parcel of land is not in excess of $250,000;
(B) The improvement on a parcel of land is not in excess of
$250,000;
(C) Both a parcel of land and the improvements is not in excess
of $250,000; or
(D) Personal property is not in excess of $250,000.
(c) A proceeding for refund or revision of any tax imposed
under ORS 321.405 to 321.520 with respect to any year in which
the amount of refund or revision claimed does not exceed $5,000,
exclusive of interest and penalties.
(d) A proceeding for the refund or the revision of taxes
imposed by ORS chapter 118 or 119 where the amount in controversy
does not exceed $5,000, exclusive of interest and penalties.
(e) A proceeding for { - the refund of taxes - } { +
elderly rental assistance + } authorized under ORS 310.630 to
310.690 without limitation to the amount in controversy.
(f) A proceeding by a taxpayer in any case authorized by ORS
321.560 where the amount in controversy does not exceed $5,000,
exclusive of interest and penalties.
(g) A proceeding for refund or the revision of taxes imposed by
the Tobacco Products Tax Act where the amount in controversy does
not exceed $5,000, exclusive of interest and penalties.
(h) A proceeding for refund or to set aside additional taxes
assessed or taxes assessed when no return was filed in any case
involving taxes administered by a state agency or department
under ORS 305.620 with respect to any year in which the amount in
controversy does not exceed $5,000 exclusive of interest and
penalties.
(i) A proceeding for refund or to set aside interest or
penalties assessed in connection with any tax administered by the
Department of Revenue, where the amount in controversy does not
exceed $5,000. This paragraph does not apply to the denial of a
request for the discretionary waiver of interest or penalties.
SECTION 15. ORS 307.242 is amended to read:
307.242. (1) Upon compliance with this section, whenever a
corporation, as defined in ORS 307.375, is receiving or has
received any federal or state financial assistance, such as a
loan, mortgage insurance, aid to construction, rent supplement or
otherwise, under the following federal or state laws, the
property owned or being purchased by that corporation in actual
use for corporate purposes or in the process of construction for
use for corporate purposes on July 1 of the tax year is exempt
from ad valorem taxation:
(a) Section 202 of Title II of the National Housing Act (12
U.S.C. 1701q).
(b) Section 236 of the National Housing Act (12 U.S.C. 1715z
(1)).
(c) Section 231 of Title II of the National Housing Act (12
U.S.C. 1715v).
(d) Section 101 of Title I of the National Housing Act (12
U.S.C. 1701s) or section 8 of Title II of the National Housing
Act (42 U.S.C. 1437f), providing rent supplement or housing
assistance payments.
(e) ORS 456.515 to 456.725 and 458.505 to 458.515.
(2) A corporation claiming the exemption under subsection (1)
of this section shall file with the county assessor, on forms
prescribed by the Department of Revenue and supplied by the
assessor, a written claim therefor in duplicate on or before
April 1 preceding each tax year for which the exemption is
claimed. If the claim for any year is not filed within the time
specified, except as provided under ORS 307.475, the exemption
shall not be allowed on the assessment roll for that year.
However, if the property qualifies for exemption on or after
March 1 and before July 1, the claim may be filed within 30 days
after the date of qualification. In addition to any other matters
prescribed by the Department of Revenue to be contained in or
accompany the claim, the claim shall:
(a) Declare or be accompanied by a declaration that the
corporation meets the requirements of ORS 307.375 and that the
property meets the requirements of ORS 307.243 (1);
(b) Describe or be accompanied by a description of the federal
financial assistance the corporation is receiving or has
received;
(c) Contain or be accompanied by a statement showing in detail
the sources and amounts of all income received by the corporation
and the basis for rental amounts charged for occupancy of the
facilities; and
(d) Be signed by the taxpayer subject to the penalties for
false swearing.
(3) The assessor shall act upon the claim and shall approve or
reject it, noting the action of the assessor upon both the
original and the duplicate copies. The duplicate copy therefor
shall be returned to the claimant.
(4) The Department of Revenue shall furnish to a county
assessor, upon the request of the county assessor, a statement
certifying the qualification or nonqualification of a corporation
under ORS 307.375 and this section based upon the corporation's
claim under this section.
(5) Residents of a facility of a corporation exempt from
taxation under this section shall not be entitled to the tax
benefits of ORS 307.370 to 307.385 and { + elderly rental
assistance under ORS + } 310.630 to 310.690.
SECTION 16. ORS 307.460 is amended to read:
307.460. (1) Upon compliance with subsection (2) of this
section, student housing shall be exempt from all ad valorem
taxes levied by a school district, an education service district
or a community college district. As used in this subsection
'student housing' means housing owned by a nonprofit corporation
which is, (a) rented exclusively to students of any educational
institution, public or private, which offers at least a two-year
program acceptable for full credit towards a baccalaureate
degree, (b) rented upon a nondiscriminatory basis, without regard
to race, creed, color or national origin, (c) the articles of
incorporation of which corporation provide that on dissolution or
liquidation, its right, title and interest in and to all
accommodations and facilities with respect to which exemption is
sought will be conveyed to the educational institution or
institutions whose students are served thereby, and all its other
remaining assets will be conveyed to one or more organizations
exempt from federal income tax under Section 501 (c) (3) of the
Internal Revenue Code, (d) the corporation has made legally
enforceable arrangements to convey its interest in any property
with respect to which exemption is claimed hereunder to the
educational institution or institutions whose students are served
thereby upon final payment of the mortgage indebtedness incurred
in connection with the construction or acquisition thereof, and
(e) the rents, charges, development costs and methods of
operation of which are regulated by federal or state law. The
renting of the property for safekeeping purposes during the
summer months shall not disqualify the property from the
exemption granted by this section. No part of the rent paid by a
tenant of housing described in this subsection shall be
considered as rent constituting property taxes, and no
{ + elderly rental assistance payment with respect to + }
{ - refund or credit for any part of - } such rent paid shall
be allowed under ORS 305.515 { - , - } { + or + } 310.630 to
{ - 310.657, 310.677, - } 310.690
{ - and 310.706 - } .
(2)(a) Except as provided in paragraph (b) of this subsection,
the nonprofit corporation shall apply to the assessor for the
exemption on or before April 1 prior to the first tax year for
which the exemption is claimed on forms prescribed by the
Department of Revenue. The exemption claim shall include a
certification by the university, college or community college
attended by a majority of the student occupants that the property
is being used for student housing during the current school year.
Once an exemption has been granted, the exemption shall continue
in effect, without reapplication, until the property fails to
meet the qualifications of subsection (1) of this section as
exempt student housing.
(b) If the property designated in the claim for exemption under
paragraph (a) of this subsection is acquired after March 1 and
before July 1, or if there is a change in use of the property
qualifying the property for exemption under this section after
March 1 and before July 1, the initial claim for exemption shall
be filed within 30 days from the date of acquisition or change of
use of the property.
(3) When, for any reason, the property or any portion thereof
ceases to meet the qualifications of subsection (1) of this
section, the owner at the time of the change shall notify the
assessor of such change prior to the next July 1, or within 60
days after the date of disqualification, whichever is the
earlier.
(4) When property which has received special exemption as
student housing under subsection (1) of this section thereafter
becomes disqualified for such exemption, and the notice required
by subsection (3) of this section is not given, the assessor
shall determine the date that the notice should have been given,
shall notify the owner thereof and notwithstanding ORS 311.220,
there shall be added to the tax extended against the property on
the next general property tax roll, to be collected and
distributed in the same manner as the remainder of the real
property tax, an amount equal to the sum of the following:
(a) The total amount by which taxes assessed against the
property would have been increased if it had been subject to tax
without regard to subsection (1) of this section during the tax
year for which the notice should have been given and each tax
year thereafter together with the interest which would have
accrued had the taxes been properly assessed and the exemption
not been granted in the applicable years; and
(b) A penalty equal to 20 percent of the amount specified in
paragraph (a) of this subsection, however, no penalty shall be
imposed on any amount attributable to interest.
(5) A fraternity, sorority or cooperative housing organization,
or an associated alumni nonprofit corporation organized
exclusively for the purpose of owning property housing the
fraternity, sorority or cooperative housing organization and
providing related financial and operational support, may qualify
for the exemption provided by subsection (1) of this section if
all the requirements of subsection (1) of this section except
paragraphs (c), (d) and (e) thereof are met, provided that any of
its housing accommodations not occupied by members of the
organization shall be open to occupancy by students not members
of or affiliated with the organization, on a nondiscriminatory
basis, without regard to race, creed, color or national origin,
under rules or conditions set by the school.
{ - (6) If a fraternity, sorority or cooperative housing
organization, or associated alumni nonprofit corporation, does
not qualify for exemption under subsection (1) of this section,
it shall qualify as the 'homestead' of the students occupying the
premises for purposes of ORS 305.515, 310.630 to 310.657,
310.677, 310.690 and 310.706 and that portion of the monthly
charge for room (including utilities), as distinguished from
charge for board, shall constitute rent upon which occupants may
claim a credit or refund under ORS 305.515, 310.630 to 310.657,
310.677, 310.690 and 310.706. Payments by either students or
nonstudents for occupancy of the premises during the summer
months shall qualify as rent for purposes of ORS 305.515, 310.630
to 310.657, 310.677, 310.690 and 310.706. - }
{ - (7) - } { + (6) + } Additional taxes collected under
this section shall be deemed to have been imposed in the year to
which the additional taxes relate.
SECTION 17. ORS 311.678 is amended to read:
311.678. (1) On or before December 15 of each year, the
Department { + of Revenue + } shall send a notice to each
taxpayer who has claimed deferral of property taxes for the
current tax year. The notice shall:
(a) Inform the taxpayer that the property taxes have or have
not been deferred in the current year.
(b) Show the total amount of deferred taxes remaining unpaid
since initial application for deferral and the interest accruing
therein to November 15 of the current year.
(c) Inform the taxpayer that voluntary payment of the deferred
taxes may be made at any time to the Department of Revenue.
(d) Contain any other information that the department considers
necessary to facilitate administration of the homestead deferral
program { - , including but not limited to the right of the
taxpayer to submit any refund amount received under ORS 310.630
to 310.690 to reduce the total amount of the deferred taxes and
interest - } .
(2) The department shall give the notice required under
subsection (1) of this section by an unsealed postcard or other
form of mail sent to the residence address of the taxpayer as
shown in the claim for deferral or as otherwise determined by the
department to be the correct address of the taxpayer.
SECTION 18. ORS 314.860 is amended to read:
314.860. (1) The Department of Revenue may disclose certain
information relative to applicants for { - homeowner or renter
refund, or - } elderly rental assistance { - , - } to the
Assistant Director for Adult and Family Services or to employees
of the Adult and Family Services Division. The information
disclosed by the Department of Revenue shall be confined to the
names, addresses and social security numbers of applicants for
{ - refund - } { + payment + } under ORS 310.630 to 310.690
for the current and preceding calendar year. The information
requested shall be confined to those names, addresses and social
security numbers which will assist in the collection of debts due
and owing to the State of Oregon arising from client-caused
overpayments of public assistance and shall be used solely for
such purpose and shall not be used or disclosed for any other
purpose. Any person who violates this prohibition against
disclosure, upon conviction, is punishable as provided in ORS
314.991 (2).
(2) Disclosure under this section shall be given only upon
written request of the Assistant Director for Adult and Family
Services. The form for the request shall be prescribed by the
assistant director and approved by the Director of the Department
of Revenue.
(3) The Department of Revenue shall keep on file the requests
for disclosure made pursuant to this section. The requests
constitute a public record within the meaning of ORS 192.410 to
192.505.
SECTION 19. ORS 316.147 is amended to read:
316.147. As used in ORS 316.147 to 316.149, unless the context
requires otherwise:
(1) 'Eligible taxpayer' includes any individual who must pay
taxes otherwise imposed by this chapter and:
(a) Who pays or incurs expenses for the care of a 'qualified
individual,' as defined in subsection (2) of this section,
through a payment method determined by rule of the Department of
Revenue; and
(b) Who has a 'household income,' as defined by ORS 310.630,
for the taxable year, not to exceed { - the maximum amount of
household income allowed in ORS 310.640 (1989 Edition) for a
homeowner or renter refund - } { + $10,000 + }.
(2) 'Qualified individual' includes an individual at least 60
years of age on the date that the expenses described in
subsection (1)(a) of this section are paid or incurred by the
eligible taxpayer:
(a) Whose household income, as defined by ORS 310.630 { - (7)
and (8) - } { + (6) and (7) + }, does not exceed $7,500 for the
calendar year in which the taxable year of the taxpayer begins;
(b) Who is eligible for home care services under Oregon Project
Independence provided by the Department of Human Resources;
(c) Who is certified by the Department of Human Resources; and
(d) Whose care or any portion thereof is not paid for under ORS
chapter 414.
SECTION 20. ORS 411.700 is amended to read:
411.700. (1) In the determination of eligibility and the amount
of need with respect to a recipient or applicant of public
assistance under ORS chapters 412, 413 and 414, the Adult and
Family Services Division may disregard such amounts of income and
resources as are required by federal law or rules adopted
pursuant thereto or as are authorized by the Legislative Assembly
including the following:
(a) Any { - property tax or - } { + elderly + } rental
assistance { - refund - } { + payment + } provided by ORS
310.635 { - or 310.640 or refunds in lieu of such relief - }
shall be disregarded in determining eligibility and need.
(b) Any increase in the amount of assistance that is authorized
by section 4, Public Law 93-233 (87 Stat. 953) and which is also
being paid on March 5, 1974, shall be disregarded in determining
eligibility and need.
(2) Any increase in the amount of assistance provided under
Title XVI of the Social Security Act to meet changes in the cost
of living that is an increase over that amount being paid on
January 1, 1977, pursuant to an Act of Congress and which will
first be paid after January 1, 1977, shall be disregarded in
determining eligibility and need.
(3) When considering an application for public assistance, the
division shall exempt from consideration as a resource up to
$9,000 equity value of any licensed and unlicensed vehicles owned
by the applicant or recipient. The exemption value shall be
adjusted yearly by the division based on the change in the
Consumer Price Index for the prior year.
(4) The division shall implement subsection (3) of this section
statewide to the extent possible that is consistent with federal
regulation to maintain state eligibility for federal
participation in public assistance programs. In the event the
division determines that this policy has a net fiscal cost to the
state, the division shall present the fiscal analysis to the
Emergency Board for additional funding or direction to modify or
suspend the policy.
SECTION 21. { + The amendments to ORS 310.635 by section 2 of
this Act apply to rental assistance granted based upon gross rent
paid or conclusively presumed to have been paid on or after
January 1, 1995. + }
SECTION 22. { + ORS 310.631, 310.639, 310.640, 310.642,
310.651, 310.652 and 310.677 are repealed. + }
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