Oregon Measure 1, Tax Base Increases with District's True Cash Value Amendment (1982)
| Oregon Measure 1 | |
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| Election date |
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| Topic Property and Taxes |
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| Status |
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| Type Legislatively referred constitutional amendment |
Origin |
Oregon Measure 1 was on the ballot as a legislatively referred constitutional amendment in Oregon on November 2, 1982. It was defeated.
A "yes" vote supported increasing a taxing district’s tax base when new property construction causes the district’s true cash value to increase. |
A "no" vote opposed increasing a taxing district’s tax base when new property construction causes the district’s true cash value to increase. |
Election results
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Oregon Measure 1 |
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| Result | Votes | Percentage | ||
| Yes | 219,034 | 22.19% | ||
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768,150 | 77.81% | ||
Text of measure
Ballot title
The ballot title for Measure 1 was as follows:
| “ | INCREASES TAX BASE WHEN NEW PROPERTY CONSTRUCTION INCREASES DISTRICT’S VALUE QUESTION - Shall a taxing district’s constitutional tax base increase when new property construction causes district’s true cash value to increase? 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. Income Tax revenue will be reduced by approximately $700,000 in fiscal year 1983-1984. Homeowner and Renter Refund Program (HARRP) refunds to homeowners and renters will be increased by approximately $200,000 in fiscal year 1983-1934. The State Tax Base will increase by approximately $28,000 in fiscal year 1983-1984. The last time the state levied a property tax was 1940. | ” |
Full Text
The full text of this measure is available here.
Path to the ballot
- See also: Amending the Oregon Constitution
A simple majority vote is required during one legislative session for the Oregon State Legislature to place a constitutional amendment on the ballot. That amounts to a minimum of 31 votes in the Oregon House of Representatives and 16 votes in the Oregon State Senate, assuming no vacancies. Amendments do not require the governor's signature to be referred to the ballot.
See also
External links
Footnotes
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State of Oregon Salem (capital) |
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