OR SJR22

Amends the Oregon Constitution to create a "Senior Property Tax Freeze" that caps property tax assessments on primary residences for homeowners aged 65 or older, preventing assessed value increases while enrolled in the program

Eligibility requires the owner to be at least 65 years old by April 15 before the property tax year and either occupy the home or be absent for health reasons; homes held in trusts also qualify

Counties must establish a simple enrollment process for eligible seniors to participate in the property tax relief program

Upon sale or transfer of the home, the county assessor reassesses the property to the value it would have been without the freeze

Requires voter approval at the next regular general election, with the Legislative Assembly mandated to enact implementing legislation in the first odd-numbered year session following approval