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Oregon Assessed Value Appeal Measure (2010)
|Not on Ballot|
| This measure did not or |
will not appear on a ballot
As of July 2, the state's petition drive deadline, no signatures were submitted in an effort to qualify the measure for the ballot.
The ballot title read as follows:
Reduces property tax revenue; requires assessment at lowest ration between assessed value, real market value.
Result of "Yes" Vote: "Yes" vote reduces property tax revenues; requires assessors to determine ratios between residential assessed values, real market value; reduces assessed value based on lowest ratio.
Result of "No" Vote: "No" vote retains current assessment system, limits assessed value to lower of property's real market value or "maximum assessed value," as determined under state constitution.
Summary: Under current law, with some exceptions, assessed value of residential property is equal to the lesser of real market value or "maximum assessed value." Maximum assessed value" is computer based on the real market value in 1995-1996, less ten percent, and adjusted annually by up to three percent. Measure requires county assessors to determine ratio of assessed value to real market value for residential properties. As to residential properties located within city boundaries, assessed value is then adjusted based on the lowest ratio; assessed value of residential properties outside city boundaries is similarly evaluated and adjusted. Measure reduces property tax revenue for schools, other local government services. Exempts certain properties in determining the lowest ratio. Maintains three percent cap on annual increases. Other provisions.
Path to the ballot
- See also: Oregon signature requirements
Initiative petitions for statutes required six percent of 1,379,475, or 82,769 signatures. The deadline for filing signatures for the November 2, 2010 ballot was July 2, 2010. As of July 2 no signatures were submitted in an effort to qualify the measure for the ballot.
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