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HB 2546
Bill number HB 2546 (2011 Oregon laws, Chapter 655)
 ORS changed 307.112, 307.162, 307.166.
 Effective date September 28, 2011
 Applies to Late filing for exemption claims filed after
July 1, 2011.
 DOR contact Greg Kramer  503-945-8262
 Summary Allows late filing of claim for exemption for five tax years before current tax year. Requires late filing fee. Enables late filing only by public entities, first-time filers, or other filers who show good cause for failing to file a timely claim. Late filing deadlines for claims under ORS 307.112, 307.166, and 307.162 are consistent.
   

 
Section Old law  New law
1
ORS 307.112: Allows late filing for exemption as late as December 31 with late filing fee. The fee amount is calculated in accordance with ORS 307.162. ORS 307.112: Amended to remove December 31 deadline; instead ties to late filing deadlines allowed under ORS 307.162.
2
ORS 307.162 (2): Specifies that late filing is due either by:
–  December 31 with late fee that is the greater of $200 or
    1/10 of 1 percent of current RMV, or by
–  April 1 of the tax year if accompanied by a $200
    late fee and the claimant:
    –  Demonstrates good and sufficient cause
        for not filing timely,
    –  Is a first-time filer, or
    –  Is a public entity described in ORS 307.090.
ORS 307.162 (2): Retains existing late filing provisions and late fee for claiming exemption for current tax year [subsection (2)(a)]. Adds new provisions for allowing late filing for prior years [subsection (2)(b)].
 
(2)(b)(A): A first-time filer, public entity, or claimant demonstrating good and sufficient cause for not filing timely, may claim exemption for the five tax years before the current tax year. The late claim must be filed:
–  Within 60 days from the mailing date of the collector's
    certified notice of roll correction adding tax, or
–  At any time if no notice was mailed.
 
(2)(b)(B): A late filed claim for prior years must be accompanied by a late fee that is the greater of $200 or 1/10 of 1 percent of current RMV, multiplied by the number of prior years claimed.
 
(5): No refund interest is to be paid on refunds due as a result of either a current or prior year exemption claim.
3
ORS 307.166: Allows late filing for exemption as late as December 31 with late filing fee. The fee amount is calculated in accordance with ORS 307.162. ORS 307.166: Amended to remove December 31 deadline; instead ties to late filing deadlines allowed under ORS 307.162.
 
4
None. Amendments are applicable to allow filing claims starting in tax years beginning on or after July 1, 2011. Claims could be for years as far back as 2006-07 if claimed during the 2011-12 tax year.
5
None. Law is effective 91 days after adjournment sine die (effective September 28, 2011 as the first date for allowing prior year claims).