Amend Protests and Appeals and Revenue Division Appeals Board Code (amend Code Sections 7.02.290 and 7.02.295)
Ordinance Enacted 192124
Amend Protests and Appeals and Revenue Division Appeals Board Code (amend Code Sections 7.02.290 and 7.02.295)
Derived from official scheduling fields
3 Council session appearances; latest Dec 3, 2025.
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The City of Portland ordains.Section 1. The Council finds:Portland City Code Sections 7.02.290 and 7.02.295 were amended in Ordinance 191011 on September 28, 2022. The amendments recognized the Revenue Division's expanded role in administering Metro's Supportive Housing Services and Multnomah County's Preschool for All income taxes.The Ordinance 191011 amendments also increased the time allowed to the Revenue Division to respond to protests in recognition that administration of these new income taxes would increase the number of protests the division received.When Ordinance 191011 was proposed, changing the time allowed to the Revenue Division to respond to penalty waiver requests was inadvertently overlooked. The time allowed to the Revenue Division to respond to protests and penalty waivers should be consistent in allowing 180 days.Code Subsection 7.02.290 A. currently includes both the requirements for taxfilers and the Revenue Division regarding filing and responding to protests resulting in a lack of clarity. Separating these requirements as shown in Exhibit A will provide more clarity for both taxfilers and the division.Code Section 7.02.290 imposes consequences on taxfilers that do not meet the section's deadlines. There are no consequences when the division does not meet the section's deadlines. It is reasonable and right to expect consequences which are modeled on Oregon Revised Statute 305.265(9).Code Section 7.02.295 should be clear about the terms served by appointed Appeals Board members and the purpose for staggering those terms. Individuals appointed to the board should have an appropriate level of expertise in accounting and tax regulation. A criminal records check of candidates is appropriate to ensure a candidate hasn't been involved in criminal activities that could negatively impact the City or the board. NOW, THEREFORE, the Council directs:Amend City Code Sections 7.02.290 and 7.02.295 as shown in Exhibit A.
Meeting-specific record
2 vote recordsMotions, amendments & votes
Motion to refer the Ordinance, Document Number 2025-433, to City Council with the recommendation it be passed: Moved by Pirtle-Guiney and seconded by Green. (Aye (4): Green, Pirtle-Guiney, Novick, Zimmerman; Absent (1): Avalos)
Motion to refer the Ordinance, Document Number 2025-433, to City Council with the recommendation it be passed: Moved by Pirtle-Guiney and seconded by Green. (Aye (4): Green, Pirtle-Guiney, Novick, Zimmerman; Absent (1): Avalos)
Official Vote Index
Final action on 2025-433: Amend Protests and Appeals and Revenue Division Appeals Board Code (amend Code Sections 7.02.290 and 7.02.295)
Official impact statement
Money & effects
The proposed changes to PCC 7.02.290 separate the requirements that apply to taxpayers when filing a protest with the Revenue Division from the requirements that apply to the division when responding to a protest. This change will provide clarity for taxpayers and their representatives when filing protests.The proposed changes to PCC 7.02.290 also make two additional changes.First, they extend the period the Revenue Division has to respond to taxpayer requests for a penalty or interest waiver to be consistent with the period the division is allowed for responding to protests. While the division strives to respond in a timely manner it is not always possible to respond within 60 days.Second, they recognize there is a consequence for taxpayers that don't meet the time period allowed for a protest but is not a consequence where the division does not meet the time period allowed to respond. Therefore, a consequence is being added modeled on Oregon Revised Statute 305.265(9).PCC 7.02.295 was recently updated for City charter-related changes. The proposed amendment clarifies that the length of the term for appeals board members appointed under PCC 7.02.295 A. 3. are three-year terms. This clarification was requested by the appeals board. The amendments also add a provision for a criminal records check.
Not applicable.
This legislation is expected to provide clarity for taxpayers and their representatives regarding the process for filing protests in response to Revenue Division adjustments to Business License Law tax return adjustments.
The proposed code changes would not have a material impact on City revenue or expenses.
Not applicable.
Follow-through
Implementation & accountability
Responsible organization
Revenue Division
NOW, THEREFORE, the Council directs:Amend City Code Sections 7.02.290 and 7.02.295 as shown in Exhibit A.
Separating these requirements as shown in Exhibit A will provide more clarity for both taxfilers and the division.Code Section 7.02.290 imposes consequences on taxfilers that do not meet the section's deadlines.
This change will provide clarity for taxpayers and their representatives when filing protests.The proposed changes to PCC 7.02.290 also make two additional changes.First, they extend the period the Revenue Division has to respond to taxpayer requests for a penalty or interest waiver to be consistent with the period the division is allowed for responding to protests.
Append-only history
Timeline
- DOCUMENT PUBLISHED
Observed in the official source.
- Council Action
Passed
- Council Action
Passed to second reading
- Council Action
Referred to City Council