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HB2076 • 2025

Extends the sunset date for the property tax exemption for cargo containers.

Extends the sunset date for the property tax exemption for cargo containers.

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Last action
2025-06-27
Official status
In House Committee
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Extends the sunset date for the property tax exemption for cargo containers.

Digest: The Act would extend the sunset date for the tax exemption for cargo containers.

What This Bill Does

  • Digest: The Act would extend the sunset date for the tax exemption for cargo containers.
  • (Flesch Readability Score: 65.7).
  • Extends the sunset date for the property tax exemption for cargo containers.
  • Takes effect on the 91st day following adjournment sine die.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2025-06-27 House

    In committee upon adjournment.

  2. 2025-02-06 House

    Public Hearing held.

  3. 2025-01-17 House

    Referred to Revenue.

  4. 2025-01-13 House

    First reading. Referred to Speaker's desk.

Official Summary Text

Digest: The Act would extend the sunset date for the tax exemption for cargo containers. (Flesch Readability Score: 65.7).
Extends the sunset date for the property tax exemption for cargo containers.
Takes effect on the 91st day following adjournment sine die.
Relating to: Relating to property tax exemption for cargo containers; prescribing an effective date.
Current location: In House Committee

Current Bill Text

Read the full stored bill text
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83rd OREGON LEGISLATIVE ASSEMBLY--2025 Regular Session
House Bill 2076
Introduced and printed pursuant to House Rule 12.00. Presession filed (at the request of House Interim Committee
on Revenue for Representative Nancy Nathanson)
SUMMARY
The following summary is not prepared by the sponsors of the measure and is not a part of the body thereof subject
to consideration by the Legislative Assembly. It is an editor’s brief statement of the essential features of the
measure as introduced. The statement includes a measure digest written in compliance with applicable readability
standards.
Digest: The Act would extend the sunset date for the tax exemption for cargo containers.
(Flesch Readability Score: 65.7).
Extends the sunset date for the property tax exemption for cargo containers.
Takes effect on the 91st day following adjournment sine die.
A BILL FOR AN ACT
Relating to property tax exemption for cargo containers; amending section 2, chapter 783, Oregon
Laws 1979; and prescribing an effective date.
Be It Enacted by the People of the State of Oregon:
SECTION 1.
Section 2, chapter 783, Oregon Laws 1979, as amended by section 1, chapter 583,
Oregon Laws 1987, section 7, chapter 748, Oregon Laws 1995, section 1, chapter 218, Oregon Laws
2003, section 1, chapter 548, Oregon Laws 2009, section 1, chapter 213, Oregon Laws 2013, and sec-
tion 3, chapter 578, Oregon Laws 2019, is amended to read:
Sec. 2. Cargo containers, as defined in ORS 307.835, are exempt from taxation for tax years
beginning on or after July 1, 1974, and before July 1, [ 2026] 2032.
SECTION 2.
This 2025 Act takes effect on the 91st day after the date on which the 2025
regular session of the Eighty-third Legislative Assembly adjourns sine die.
NOTE: Matter in boldfaced type in an amended section is new; matter [ italic and bracketed] is existing law to be omitted.
New sections are in boldfaced type.
LC 2114