Opinion
TC-MD 111152D
02-03-2012
JEAN ROUDEBUSH and ELDON ROUDEBUSH, Plaintiffs LANE COUNTY ASSESSOR and DEPARTMENT OF REVENUE, State of Oregon, Defendants.
DECISION OF DISMISSAL
JILL A. TANNER PRESIDING MAGISTRATE JUDGE
Plaintiffs appeal Defendant Department of Revenue's Account Inactivation notice, dated September 1, 2011, denying Plaintiffs' request to continue in the Senior and Disabled Property Tax Deferral program (Program).
A case management conference was held January 31, 2012. Plaintiffs appeared on their own behalf. Kathy Stevens (Stevens) appeared on behalf of Defendant.
During the conference, Stevens stated that the Oregon legislature made a change to the eligibility requirements of the Program, stating:
“(1) Property is not eligible for tax deferral under ORS 311.666 to 311.701 unless, at the time a claim is filed and during the period for which deferral is claimed:
(c) The homestead is insured for fire and other casualty.”(Def's Ans, filed Nov 22, 2011.) Plaintiffs stated that they do not have money to pay for homeowners insurance. Stevens stated that there is no exception to the insurance requirement. Stevens provided Plaintiffs with the telephone number of the Lane County Assessor, stating that Plaintiffs can contact Lane County to work out a payment plan for their property taxes. Plaintiffs thanked the court and Stevens.
Because the law requires that Plaintiffs maintain homeowner insurance to be eligible to participate in the Program, Plaintiffs currently to not qualify for the Program. The court has no jurisdiction to waive the homeowner insurance requirement. If Plaintiffs obtain homeowner insurance on their property, Plaintiffs can reapply for the Program. Now, therefore, IT IS THE DECISION OF THIS COURT that Plaintiffs' appeal is dismissed.