• Preserving Oregon's Initiative Process
• Supporting Tax Reforms For A Fair And Balanced Tax System
• Working To Reduce And Simplify Government Regulation Of Our Lives

No Taxes on Family Giving

Citizen Initiative for November 2014

Prohibits any state or local tax as to any property that is given to one family member to another family member. This initiative precludes taxation imposed on any property that is given from one family member to another family member by way of a will or testate or intestate succession or other operation of law relating to the death of a person.

1. This initiative is an amendment to the Oregon Constitution to be placed on the ballot in November 2014.

2. If passed, the amendment goes into effect in December 2014.

3. This initiative precludes taxation imposed on any property that is given from one family member to another family member during the family members’ lifetime, and any property designated to be passed or is passed from a family member to another family member by way of a will or testate or intestate succession or other operation of law relating to the death of a person. This initiative also precludes taxation of any inheritance received by a family member from another family member.

4. This initiative is intended to allow family members at any time to give to their family members without taxes or penalties. There should be no penalties or taxes imposed by the State of Oregon or any other unit of government as to giving between family members. This will allow gifts of family belongings, possessions and any other kind of property between family members, within a generation or across generations, to encourage families to help family members as to education, home ownership and maintenance, business start-ups and maintenance, or any other endeavor. This includes giving family property that has special emotional significance, such as a family home, family heirloom, family business, or any other kind of property owned within a family.

5. This means family giving is protected from

  •  Oregon estate taxes
  • Any county or city effort to impose estate taxes
  • Any state, county or city effort to impose inheritance taxes
  • Any state, county or city effort to impose gift or transfer taxes
  • Any attempt to expand “income” under income taxes to include family gifts received

To read the full text of the No Taxes on Family Giving Act:

Click here to read the full text of the No Taxes on Family Giving Act

NO TAXES ON FAMILY GIVING

The People of the State of Oregon enact the following new Section to be added to Article IX of the Oregon Constitution:

  1. No tax shall be imposed on any gift of property from one family member to another member of the same family.
  2. This means that all units of government in Oregon, including state government, state agencies, counties, cities, and government districts, cannot in any fashion place any tax on any gift from one family member to another member of the same family, no matter whether the gift is made during life, upon death, or after death.
  3. “Family member” or “member of the same family” means a relationship by blood, marriage, domestic partnership, adoption, or by other laws recognizing family relationships, between a giver and a recipient, within the third degree of relationship between the giver and the recipient. This includes, by example, but is not limited to, relationships within the range of spouses, domestic partners, great grandparents, grandparents, parents, children, grandchildren, great grandchildren, great uncles, great aunts, uncles, aunts, nephews, nieces, great nephews, great nieces, siblings, and cousins. A trust for the benefit of a family member is included in the same degree of relationship as that family member.
  4. “Property” includes, but is not limited to, any legal or equitable interest in anything of value, including real property and tangible and intangible personal property.
  5. “Gift” means to give property without compensation by voluntary act or by operation of law, including intestate succession and similar uncompensated transfers.
  6. These provisions are intended to create a “safe harbor” to allow family members, at any time, to make gifts to other members of the same family without taxes being imposed. These provisions shall be generously construed to effectuate this intent.
  7. These provisions do not cover or restrict ordinary property taxes that are imposed based upon ownership of an interest in property.

We have start up petitions available at our office. If you would like more information and/or you are interested in a petition sheet(s) please contact us.

Email: Please Visit Our Contact Page

Phone: 503-480-0523

Address: 2007 State Street, Salem, Oregon 97301.


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