Salem, OR — Today, the Marion County Board of Commissioners adopted an emergency ordinance allowing eligible homeowners whose homes were impacted by the 2020 wildfires to qualify for a special tax assessment on their rebuilt homestead.
This ordinance is in response to Senate Bill 1545, passed in the 2024 legislative session which addresses the urgent need to reset property tax assessments for Santiam Canyon residents affected by the devastating 2020 Labor Day wildfires. Marion County worked diligently alongside the bill’s sponsors to get it across the finish line.
“I want to thank the Legislature for getting Senate Bill 1545 through to allow this ordinance and help the people with wildfire recovery,” said Commissioner Kevin Cameron, Chair. “I want to highlight that this will reset property taxes for those who rebuilt their homes after the 2020 wildfires to pre-fire levels. Some people’s taxes doubled or tripled after rebuilding, and this will remedy that.”
“We’re passing this as an emergency ordinance so that it takes effect today, and homeowners are immediately able to apply,” said Commissioner Danielle Bethell.
Under Oregon’s current tax laws, property tax assessments are subject to certain limitations, with the maximum assessed value of unchanged properties increasing by no more than 3% each year. However, legal or physical changes to the property, such as rebuilding after a wildfire, are exceptions to this limit, often resulting in significant property tax increases for affected residents.
This emergency ordinance will provide much-needed relief to fire-impacted residents by allowing them to reset their property taxes to the homestead’s real market value for the 2020-2021 tax year, based on the original square footage of their original residence. This ordinance may lower property taxes back to pre-fire rates for those who have rebuilt or plan to rebuild their homes on the same lot.
Eligible residents may find instructions to apply, as well as the Application for Rebuilt Homestead Special Assessment, on the Assessor’s Office website.
