HB2321 • 2025

Directs the Legislative Fiscal Officer to analyze and prepare a report on the current state property tax system and options to modernize the state property tax system.

Elections Taxes

Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor: Representative Evans,, Senator Patterson, Senator Golden,, Neron Misslin,, Sollman,
Last action: 2025-08-07
Official status: Chapter Number Assigned
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.

Directs the Legislative Fiscal Officer to analyze and prepare a report on the current state property tax system and options to modernize the state property tax system.

Digest: The Act tells a state officer to study and prepare a report on the state property tax system.

What This Bill Does

Digest: The Act tells a state officer to study and prepare a report on the state property tax system.
(Flesch Readability Score: 66.3). [Digest: The Act creates the Task Force on Impacts of Ballot Measures 5 and 50.
(Flesch Readability Score: 77.8).] [Establishes the Task Force on Impacts of Ballot Measures 5 and 50.
Requires the task force to study the disparate impacts, if any, of the ballot measures on historically disadvantaged communities and submit a report to the interim committees of the Legislative Assembly related to taxation no later than December 15, 2026.] Directs the Legislative Fiscal Officer to analyze and prepare a report on the current state property tax system and options to modernize the state property tax system.

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

2025-08-07 House
Chapter 482, (2025 Laws): Effective date September 26, 2025.
2025-07-17 House
Governor signed.
2025-06-24 House
Speaker signed.
2025-06-24 Senate
President signed.
2025-06-23 Senate
Recommendation: Do pass the A-Eng. bill.
2025-06-23 Senate
Second reading.
2025-06-23 Senate
Rules suspended. Third reading. Carried by Patterson. Passed. Ayes, 18; Nays, 11--Anderson, Bonham, Girod, Hayden, Linthicum, McLane, Nash, Robinson, Starr, Thatcher, Weber; Excused, 1--Smith DB.
2025-06-18 Senate
Public Hearing and Work Session held.
2025-06-16 Senate
Recommendation: Without recommendation as to passage and be returned to President's desk for referral. Referred to Finance and Revenue by order of the President.
2025-06-16 Senate
Referred to Finance and Revenue.
2025-06-13 Senate
Work Session held.
2025-06-11 Senate
First reading. Referred to President's desk.
2025-06-11 Senate
Referred to Ways and Means.
2025-06-10 House
Third reading. Carried by Evans. Passed. Ayes, 37; Nays, 18--Boice, Boshart Davis, Cate, Diehl, Drazan, Edwards, Elmer, Harbick, Helfrich, Lewis, McIntire, Osborne, Owens, Reschke, Scharf, Skarlatos, Wright, Yunker; Excused, 3--Dobson, Nguyen H, Wallan; Excused for Business of the House, 2--Breese-Iverson, Nosse.
2025-06-09 House
Second reading.
2025-06-06 House
Recommendation: Do pass with amendments, be printed A-Engrossed, and subsequent referral to Ways and Means be rescinded.
2025-06-06 House
Subsequent referral to Ways and Means rescinded by order of the Speaker.
2025-06-03 House
Public Hearing and Work Session held.
2025-05-20 House
Informational Meeting held.
2025-01-30 House
Public Hearing held.
2025-01-17 House
Referred to Revenue with subsequent referral to Ways and Means.
2025-01-13 House
First reading. Referred to Speaker's desk.

Official Summary Text

<b>Digest: The Act tells a state officer to study and prepare a report on the state property tax system. (Flesch Readability Score: 66.3).</b>
[<i>Digest: The Act creates the Task Force on Impacts of Ballot Measures 5 and 50. (Flesch Readability Score: 77.8).</i>]
[<i>Establishes the Task Force on Impacts of Ballot Measures 5 and 50. Requires the task force to study the disparate impacts, if any, of the ballot measures on historically disadvantaged communities and submit a report to the interim committees of the Legislative Assembly related to taxation no later than December 15, 2026.</i>]
<b>Directs the Legislative Fiscal Officer to analyze and prepare a report on the current state property tax system and options to modernize the state property tax system. Requires the officer to submit the report to the interim committees of the Legislative Assembly related to revenue no later than December 1, 2026.</b>
Sunsets [<i>the task force</i>] January 2, 2027.
Takes effect on the 91st day following adjournment sine die.
Relating to: Relating to ballot measures addressing property taxes; and prescribing an effective date.
Current location: Chapter Number Assigned

Current Bill Text

Read the full stored bill text

83rd OREGON LEGISLATIVE ASSEMBLY--2025 Regular Session
Enrolled
House Bill 2321
Sponsored by Representative EVANS, Senator PATTERSON; Senators GOLDEN, NERON,
SOLLMAN (Presession filed.)
CHAPTER .................................................
AN ACT
Relating to ballot measures addressing property taxes; and prescribing an effective date.
Be It Enacted by the People of the State of Oregon:
SECTION 1.
(1) The Legislative Revenue Officer shall analyze and prepare a report on the
current state property tax system and options to modernize the state property tax system.
The report must, at a minimum:
(a) Provide an overview of the current state property tax system.
(b) Analyze the effects that Article XI, section 11b, of the Oregon Constitution (Ballot
Measure 5 (1990)), and Article XI, section 11, of the Oregon Constitution (Ballot Measure 50
(1997)), have had on the state property tax system.
(c) Describe issues of concern experienced by property owners and local governments
under the current state property tax system, including concerns related to budgetary needs,
horizontal inequities, economic development and tax incidence for property owners across
this state.
(d) Incorporate information, suggestions or concerns compiled by organizations repres-
enting Oregon cities or counties related to options for a ballot measure to modernize the
state property tax system, including an analysis of implications of modernization for prop-
erty owners and local governments.
(e) Present options to modernize the state property tax system, including a discussion
of the advantages and drawbacks of each option.
(2) The Legislative Revenue Officer shall submit the report described in subsection (1)
of this section in the manner provided in ORS 192.245, and may include recommendations for
legislation, to the interim committees of the Legislative Assembly related to revenue no later
than December 1, 2026.
SECTION 2.
Section 1 of this 2025 Act is repealed on January 2, 2027.
SECTION 3. 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.
Enrolled House Bill 2321 (HB 2321-A) Page 1
Passed by House June 10, 2025
..................................................................................
Timothy G. Sekerak, Chief Clerk of House
..................................................................................
Julie Fahey, Speaker of House
Passed by Senate June 23, 2025
..................................................................................
Rob Wagner, President of Senate
Received by Governor:
........................M.,........................................................., 2025
Approved:
........................M.,........................................................., 2025
..................................................................................
Tina Kotek, Governor
Filed in Office of Secretary of State:
........................M.,........................................................., 2025
..................................................................................
Tobias Read, Secretary of State
Enrolled House Bill 2321 (HB 2321-A) Page 2