Oregon Tax Base Increases with District’s True Cash Value, Measure 1 (1982)
The Oregon Tax Base Increases with District’s True Cash Value Amendment, also known as Measure 1, was on the November 2, 1982 ballot in Oregon as a legislatively-referred constitutional amendment, where it was defeated. The measure would have increased a taxing district’s tax base when new property construction causes the district’s true cash value to increase.
|Oregon Measure 1 (1982)|
Election results via: Oregon Blue Book
Text of measure
The language appeared on the ballot as:
1. INCREASES TAX BASE WHEN NEW PROPERTY CONSTRUCTION INCREASES DISTRICT’S VALUE
PURPOSE - Constitution now allows taxing districts a six percent annual increases over their previous year’s tax base. Measure would allow an additional tax base increase based on value of newly constructed property in the taxing district. Two years after new construction increasing a district’s assessed value, its tax base would increase in proportion to the value rise due to new construction plus six percent. Increase cannot be more than 15 percent of prior year’s tax base.
ESTIMATE OF FINANCIAL EFFECT - The impact of the passage of this measure is based on existing laws and appropriation levels in effect on August 4, 1982. In addition to the revenue impact on local governmental units, passage of this measure will have the following financial impact on state government.
NO □ 
- Oregon 1982 ballot measures
- 1982 ballot measures
- List of Oregon ballot measures
- History of Initiative & Referendum in Oregon
- Oregon Blue Book Initiative, Referendum and Recall: 1980-1987
- Oregon State Constitution
- State of Oregon Official Voters' Pamphlet November 1982
- Oregon State Library, "State of Oregon Official Voters' Pamphlet," accessed December 10, 2013
- Note: This text is quoted verbatim from the original source. Any inconsistencies are attributed to the original source.
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