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2019 Regular Session
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Overview
At the request of: (at the request of House Interim Committee on Judiciary for Oregon State Bar Elder Law Section)
Chief Sponsors:
Regular Sponsors:
Bill Title: Relating to the liability of transferees for deferred homestead property taxes; prescribing an effective date.
Catchline/Summary: Provides that transferee of tax-deferred homestead is liable for amounts of outstanding deferred property taxes due on homestead if transferee is using homestead more than 90 days following taxpayer's death and is potential recipient of homestead under intestate succession or by devise or received homestead from estate of deceased taxpayer or right to homestead by gift or assignment from insolvent taxpayer.
Provides that transferee of tax-deferred homestead is not] liable for amounts of outstanding deferred property taxes due on homestead if transferee receives no interest in real or personal property from estate] is using homestead more than 90 days following taxpayer's death and is potential recipient of homestead under intestate succession or by devise or received homestead from estate of deceased taxpayer or right to homestead by gift or assignment from insolvent taxpayer. Takes effect on 91st following adjournment sine die.
Chapter Number:
Fiscal Impact: No Fiscal Impact
Revenue Impact: No Revenue Impact
Measure Analysis: Staff Measure Summary / Impact Statements
Current Location: In Senate Committee
Current Committee: Senate Committee On Finance and Revenue
Current Subcommittee:
Subsequent Referral(s):
Potential Conflicts of Interest/Vote Explanations: Potential Conflicts of Interest/Vote Explanation Documents
Measure History
Scheduled Events