Oregon Ballot Measures 47 (1996) and 50 (1997)

Ballot Measure 47 was an initiative in the U.S. state of Oregon that passed in 1996, affecting the assessment of property taxes and instituting a double majority provision for tax legislation. Measure 50 was a revised version of the law, which also passed, after being referred to the voters by the 1997 state legislature.

Measure 47, sometimes referred to as a "cut and cap" law, reduced property taxes to the lesser of the 1994–95 tax or the 1995–96 tax minus 10 percent and limited future increases in assessed property values, except for new construction or additions, to 3 percent per year. It also instituted a "double majority" rule requiring at least a 50-percent voter turnout for all local tax measures in most elections (partially repealed in 2008 by Measure 56). It strengthened state constitutional limits, first imposed by Measure 5, on property taxes on real estate.

Measure 47 was placed on the ballot by initiative petition by anti-tax activist Bill Sizemore and approved by voters in the November 1996 general election, with 704,554 votes in favor and 642,613 votes against.

The law enacted by Measure 47 was amended in 1997, when the Oregon Legislative Assembly referred Measure 50 to voters to clarify that Measure 47 was intended to limit increases in real-estate assessments to 3 percent per year. The measure passed.

The measure was sponsored by Bill Sizemore and his Oregon Taxpayers United anti-tax group, as part of the Oregon tax revolt. Proponents were upset by rising property taxes, largely caused by increasing real-estate values in the Portland area. Proponents were concerned about levy elections when there was little awareness of issues and turnout was expected to be low. Under Oregon law, two regularly scheduled statewide elections, the primary election in May and the general election in November, are held in every even-numbered year. In addition, four regularly scheduled elections can be held at the local level every year. Beyond this, the legislature may call a special election at any time.

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