Rep. Julie Fahey

Provides tax exemption for property of religious organization held or used solely to provide affordable housing to low income households. Conditions tax exemption on property being subject to covenant to maintain affordability for not less than 60 years. Provides that default six-year sunset of tax expenditures does not apply to exemption. Requires initial claim to be filed with Department of Revenue and annual claims with county assessor thereafter. Restricts conditions that local governments may place on development of affordable housing provided by religious nonprofit corporations and expands zoning where such housing must be allowed. Takes effect on 91st day following adjournment sine die.

Exempts land owned by eligible covenant holder that is burdened by affordable housing covenant , requiring permanent ] affordability for at least 99 years, from ad valorem property taxation if improvements on land constitute owner-occupied housing. Provides that 27 percent of real market ] assessed value of owner-occupied condominium unit burdened by affordable housing covenant , requiring permanent ] affordability for at least 99 years, is exempt from ad valorem property taxation. Allows exception to occupancy requirements for period of construction or rehabilitation of seven years, with three-year extension available. Provides clawback of property tax benefits for up to five years in cases where use or enforcement requirements are not complied with. Requires annual claim to be filed with county assessor. Takes effect on 91st day following adjournment sine die.

Establishes Healthy Homes Program within the Oregon Health Authority to provide grants to entities to provide financial assistance to low income households and landlords. Establishes Healthy Homes Repair Fund. Establishes Interagency Task Force on Healthy Homes. Takes effect on 91st day following adjournment sine die.

Establishes office of Taxpayer Advocate in Department of Revenue. Establishes functions, powers and duties of office. Authorizes Taxpayer Advocate to issue order directing action by department if taxpayer experiences significant hardship due to administration of tax laws by department. Requires Taxpayer Advocate to report biennially on operation of office to committee of Legislative Assembly related to revenue. Becomes operative January 1, 2022. Directs magistrate division of Oregon Tax Court to order attorney fees if opposing party disobeys court order or makes assertion without objectively reasonable basis. Allows attorney fees in cases involving transit self-employment taxes. Applies to judgments entered on or after effective date of Act. Takes effect on 91st day following adjournment sine die.

Prohibits law enforcement agencies from receiving certain military surplus equipment from federal government. Specifies requirements when military surplus equipment is purchased , or ] requested or received by law enforcement agency . Takes effect on 91st day following adjournment sine die.

Requires school district that is making reductions in educator staff positions to retain teacher with less seniority if teacher has more merit and if retention of teacher is necessary to maintain school district's diversity ratio ] release of teacher would result in lesser proportion of teachers with cultural or linguistic expertise . Declares emergency, effective on passage.

Appropriates moneys from General Fund to Housing and Community Services Department Revolving Account for low-barrier emergency shelters and to Oregon Department of Administrative Services for navigation centers ] Oregon Department of Administrative Services to distribute to Oregon Community Foundation to provide grants to support emergency shelters . Requires Oregon Community Foundation to provide report to interim committee of Legislative Assembly on grants no later than September 15, 2022. Declares emergency, effective on passage.

Clarifies permissibility of disposition of human bodies by alternative authorized processes including alkaline hydrolysis and natural organic reduction. Clarifies authority of State Mortuary and Cemetery Board to license and regulate alternative disposition facilities. Defines "alternative disposition facility." Extends immunity from liability for reducing remains pursuant to written agreement to alternative disposition facilities. Extends requirement for further instructions as to final disposition of cremated remains to remains reduced by alternative disposition facilities. Extends exemption from execution, appropriation for public purpose and taxation to lands held for purposes of alternative disposition facility. Extends privilege by nonprofit corporations organized for cemetery or crematory purposes to nonprofit corporations with reduction purposes. Permits nonprofit corporations with reduction purposes to provide moneys to irreducible fund with interest and income devoted exclusively to preservation and improvement of grounds, buildings and property. Extends ability of nonprofit corporations organized for cemetery or crematory purposes to sell land unsuitable for corporation's purpose to nonprofit corporations with reduction purposes. Extends interment and cremation recordkeeping requirements to reduction. Extends type of funeral expenses recoverable as victim compensation for compensable crimes to expenses related to reduction. Extends incorporated city's right to acquire, own, maintain and operate cemeteries and crematoria to acquiring, owning, maintaining and operating other authorized facilities for disposition of human remains. Becomes operative July 1, 2022.

Requires Oregon Health Authority to ensure ] Prescribes requirements for reimbursement by Oregon Health Authority and coordinated care organizations of health services delivered using telemedicine. Modifies requirements for health benefit plan coverage of telemedicine. Requires Department of Consumer and Business Services to report to interim committees of Legislative Assembly, no later than March 1, 2023, on impact of required reimbursement of telemedicine health services by health benefit plans on cost of health insurance premiums in Oregon. Declares emergency, effective on passage.

Authorizes Public Utility Commission to consider differential energy burden and other inequities of affordability in rates. Authorizes public utilities to enter into agreements to provide financial assistance for organizations to represent in regulatory proceedings before commission interests of low-income residential customers and residential customers that are members of environmental justice communities. Provides that total aggregate financial assistance available to all such organizations may not exceed $500,000 annually. Requires commission to establish process for evaluating and approving agreements. Requires commission to report by September 15, 2025, to interim committees of Legislative Assembly related to energy on implementation and impacts of new authorization to provide such financial assistance. Authorizes certain measures to address mitigation of energy burdens. Requires costs of measures to be collected in rates of electric company through charges paid by all retail electricity consumers.