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83rd OREGON LEGISLATIVE ASSEMBLY--2025 Regular Session
Enrolled
House Bill 2351
Introduced and printed pursuant to House Rule 12.00. Presession filed (at the request of Governor
Tina Kotek for Oregon Business Development Department)
CHAPTER .................................................
AN ACT
Relating to the economic development information of businesses; creating new provisions; amending
ORS 192.355, 285C.105, 285C.125, 285C.130, 285C.145, 285C.409, 285C.415, 285C.420, 285C.615,
285C.635 and 308.290; and prescribing an effective date.
Be It Enacted by the People of the State of Oregon:
SECTION 1.
ORS 192.355, as amended by section 13, chapter 87, Oregon Laws 2024, is amended
to read:
192.355. The following public records are exempt from disclosure under ORS 192.311 to 192.478:
(1) Communications within a public body or between public bodies of an advisory nature to the
extent that they cover other than purely factual materials and are preliminary to any final agency
determination of policy or action. This exemption shall not apply unless the public body shows that
in the particular instance the public interest in encouraging frank communication between officials
and employees of public bodies clearly outweighs the public interest in disclosure.
(2)(a) Information of a personal nature such as but not limited to that kept in a personal, med-
ical or similar file, if public disclosure would constitute an unreasonable invasion of privacy, unless
the public interest by clear and convincing evidence requires disclosure in the particular instance.
The party seeking disclosure shall have the burden of showing that public disclosure would not
constitute an unreasonable invasion of privacy.
(b) Images of a dead body, or parts of a dead body, that are part of a law enforcement agency
investigation, if public disclosure would create an unreasonable invasion of privacy of the family of
the deceased person, unless the public interest by clear and convincing evidence requires disclosure
in the particular instance. The party seeking disclosure shall have the burden of showing that public
disclosure would not constitute an unreasonable invasion of privacy.
(3) Upon compliance with ORS 192.363, public body employee or volunteer residential addresses,
residential telephone numbers, personal cellular telephone numbers, personal electronic mail ad-
dresses, driver license numbers, employer-issued identification card numbers, emergency contact in-
formation, Social Security numbers, dates of birth and other telephone numbers contained in records
maintained by the public body that is the employer or the recipient of volunteer services. This ex-
emption:
(a) Does not apply to the addresses, dates of birth and telephone numbers of employees or vol-
unteers who are elected officials, except that a judge or district attorney subject to election may
seek to exempt the judge’s or district attorney’s address or telephone number, or both, under the
terms of ORS 192.368;
Enrolled House Bill 2351 (HB 2351-B) Page 1
(b) Does not apply to employees or volunteers to the extent that the party seeking disclosure
shows by clear and convincing evidence that the public interest requires disclosure in a particular
instance pursuant to ORS 192.363;
(c) Does not apply to a substitute teacher as defined in ORS 342.815 when requested by a pro-
fessional education association of which the substitute teacher may be a member; and
(d) Does not relieve a public employer of any duty under ORS 243.650 to 243.809.
(4) Information submitted to a public body in confidence and not otherwise required by law to
be submitted, where such information should reasonably be considered confidential, the public body
has obliged itself in good faith not to disclose the information, and when the public interest would
suffer by the disclosure.
(5) Information or records of the Department of Corrections, including the State Board of Parole
and Post-Prison Supervision, to the extent that disclosure would interfere with the rehabilitation of
a person in custody of the department or substantially prejudice or prevent the carrying out of the
functions of the department, if the public interest in confidentiality clearly outweighs the public
interest in disclosure.
(6) Records, reports and other information received or compiled by the Director of the Depart-
ment of Consumer and Business Services in the administration of ORS chapters 723 and 725 not
otherwise required by law to be made public, to the extent that the interests of lending institutions,
their officers, employees and customers in preserving the confidentiality of such information out-
weighs the public interest in disclosure.
(7) Reports made to or filed with the court under ORS 137.077 or 137.530.
(8) Any public records or information the disclosure of which is prohibited by federal law or
regulations.
(9)(a) Public records or information the disclosure of which is prohibited or restricted or other-
wise made confidential or privileged under Oregon law.
(b) Subject to ORS 192.360, paragraph (a) of this subsection does not apply to factual information
compiled in a public record when:
(A) The basis for the claim of exemption is ORS 40.225;
(B) The factual information is not prohibited from disclosure under any applicable state or fed-
eral law, regulation or court order and is not otherwise exempt from disclosure under ORS 192.311
to 192.478;
(C) The factual information was compiled by or at the direction of an attorney as part of an
investigation on behalf of the public body in response to information of possible wrongdoing by the
public body;
(D) The factual information was not compiled in preparation for litigation, arbitration or an
administrative proceeding that was reasonably likely to be initiated or that has been initiated by
or against the public body; and
(E) The holder of the privilege under ORS 40.225 has made or authorized a public statement
characterizing or partially disclosing the factual information compiled by or at the attorney’s di-
rection.
(10) Public records or information described in this section, furnished by the public body ori-
ginally compiling, preparing or receiving them to any other public officer or public body in con-
nection with performance of the duties of the recipient, if the considerations originally giving rise
to the confidential or exempt nature of the public records or information remain applicable.
(11) Records of the Energy Facility Siting Council concerning the review or approval of security
programs pursuant to ORS 469.530.
(12) Employee and retiree address, telephone number and other nonfinancial membership records
and employee financial records maintained by the Public Employees Retirement System pursuant to
ORS chapters 238 and 238A or by another retirement system operated by a public body.
(13) Records of or submitted to the State Treasurer, the Oregon Investment Council or the
agents of the treasurer or the council relating to active or proposed publicly traded investments
Enrolled House Bill 2351 (HB 2351-B)Page 2
under ORS chapter 293, including but not limited to records regarding the acquisition, exchange or
liquidation of the investments. For the purposes of this subsection:
(a) The exemption does not apply to:
(A) Information in investment records solely related to the amount paid directly into an invest-
ment by, or returned from the investment directly to, the treasurer or council; or
(B) The identity of the entity to which the amount was paid directly or from which the amount
was received directly.
(b) An investment in a publicly traded investment is no longer active when acquisition, exchange
or liquidation of the investment has been concluded.
(14)(a) Records of or submitted to the State Treasurer, the Oregon Investment Council, the
Oregon Growth Board or the agents of the treasurer, council or board relating to actual or proposed
investments under ORS chapter 293 or 348 in a privately placed investment fund or a private asset
including but not limited to records regarding the solicitation, acquisition, deployment, exchange or
liquidation of the investments including but not limited to:
(A) Due diligence materials that are proprietary to an investment fund, to an asset ownership
or to their respective investment vehicles.
(B) Financial statements of an investment fund, an asset ownership or their respective invest-
ment vehicles.
(C) Meeting materials of an investment fund, an asset ownership or their respective investment
vehicles.
(D) Records containing information regarding the portfolio positions in which an investment
fund, an asset ownership or their respective investment vehicles invest.
(E) Capital call and distribution notices of an investment fund, an asset ownership or their re-
spective investment vehicles.
(F) Investment agreements and related documents.
(b) The exemption under this subsection does not apply to:
(A) The name, address and vintage year of each privately placed investment fund.
(B) The dollar amount of the commitment made to each privately placed investment fund since
inception of the fund.
(C) The dollar amount of cash contributions made to each privately placed investment fund since
inception of the fund.
(D) The dollar amount, on a fiscal year-end basis, of cash distributions received by the State
Treasurer, the Oregon Investment Council, the Oregon Growth Board or the agents of the treasurer,
council or board from each privately placed investment fund.
(E) The dollar amount, on a fiscal year-end basis, of the remaining value of assets in a privately
placed investment fund attributable to an investment by the State Treasurer, the Oregon Investment
Council, the Oregon Growth Board or the agents of the treasurer, council or board.
(F) The net internal rate of return of each privately placed investment fund since inception of
the fund.
(G) The investment multiple of each privately placed investment fund since inception of the fund.
(H) The dollar amount of the total management fees and costs paid on an annual fiscal year-end
basis to each privately placed investment fund.
(I) The dollar amount of cash profit received from each privately placed investment fund on a
fiscal year-end basis.
(15) The monthly reports prepared and submitted under ORS 293.761 and 293.766 concerning the
Public Employees Retirement Fund and the Industrial Accident Fund may be uniformly treated as
exempt from disclosure for a period of up to 90 days after the end of the calendar quarter.
(16) Reports of unclaimed property filed by the holders of such property to the extent permitted
by ORS 98.352.
(17)(a) The following records, communications and supporting information submitted to the
Oregon Business Development Commission, the Oregon Business Development Department, the State
Department of Agriculture, the Oregon Growth Board, the Port of Portland or other ports as defined
Enrolled House Bill 2351 (HB 2351-B) Page 3
in ORS 777.005, or a county or city governing body and any board, department, commission, council
or agency [ thereof] of a county or city , by applicants as part of an application for investment
funds, grants, loans, services or economic development moneys, support or assistance including, but
not limited to, those described in ORS 285A.224:
[(A) Personal financial statements. ]
[(B)] (A) Financial statements [ of applicants ].
[(C)] (B) Customer lists.
[(D)] (C) Information [ of an applicant ] pertaining to litigation to which the applicant or a pro-
posed beneficiary of the application is a party if the complaint has been filed, or if the complaint
has not been filed, if the applicant shows that such litigation is reasonably likely to occur[ ;]. This
exemption does not apply to litigation which has been concluded, and nothing in this subparagraph
shall limit any right or opportunity granted by discovery or deposition statutes to a party to liti-
gation or potential litigation.
[(E)] (D) Production, sales and cost data.
[(F)] (E) Marketing strategy information that relates to the applicant’s plan or a proposed
beneficiary of the application to address specific markets and [ applicant’s] strategy regarding
specific competitors.
(b) The following records, communications and information submitted to the State Department
of Energy by applicants for tax credits or for grants awarded under ORS 469B.256:
(A) Personal financial statements.
(B) Financial statements of applicants.
(C) Customer lists.
(D) Information of an applicant pertaining to litigation to which the applicant is a party if the
complaint has been filed, or if the complaint has not been filed, if the applicant shows that such
litigation is reasonably likely to occur; this exemption does not apply to litigation which has been
concluded, and nothing in this subparagraph shall limit any right or opportunity granted by discov-
ery or deposition statutes to a party to litigation or potential litigation.
(E) Production, sales and cost data.
(F) Marketing strategy information that relates to applicant’s plan to address specific markets
and applicant’s strategy regarding specific competitors.
(18) Records, reports or returns submitted by private concerns or enterprises required by law
to be submitted to or inspected by a governmental body to allow it to determine the amount of any
transient lodging tax payable and the amounts of such tax payable or paid, to the extent that such
information is in a form which would permit identification of the individual concern or enterprise.
Nothing in this subsection shall limit the use which can be made of such information for regulatory
purposes or its admissibility in any enforcement proceedings. The public body shall notify the tax-
payer of the delinquency immediately by certified mail. However, in the event that the payment or
delivery of transient lodging taxes otherwise due to a public body is delinquent by over 60 days, the
public body shall disclose, upon the request of any person, the following information:
(a) The identity of the individual concern or enterprise that is delinquent over 60 days in the
payment or delivery of the taxes.
(b) The period for which the taxes are delinquent.
(c) The actual, or estimated, amount of the delinquency.
(19) All information supplied by a person under ORS 151.485 for the purpose of requesting ap-
pointed counsel, and all information supplied to the court from whatever source for the purpose of
verifying the financial eligibility of a person pursuant to ORS 151.485.
(20) Workers’ compensation claim records of the Department of Consumer and Business Ser-
vices, except in accordance with rules adopted by the Director of the Department of Consumer and
Business Services, in any of the following circumstances:
(a) When necessary for insurers, self-insured employers and third party claim administrators to
process workers’ compensation claims.
Enrolled House Bill 2351 (HB 2351-B) Page 4
(b) When necessary for the director, other governmental agencies of this state or the United
States to carry out their duties, functions or powers.
(c) When the disclosure is made in such a manner that the disclosed information cannot be used
to identify any worker who is the subject of a claim.
(d) When a worker or the worker’s representative requests review of the worker’s claim record.
(21) Sensitive business records or financial or commercial information of the Oregon Health and
Science University that is not customarily provided to business competitors.
(22) Records of Oregon Health and Science University regarding candidates for the position of
president of the university.
(23) The records of a library, including:
(a) Circulation records, showing use of specific library material by a named person;
(b) The name of a library patron together with the address or telephone number of the patron;
and
(c) The electronic mail address of a patron.
(24) The following records, communications and information obtained by the Housing and Com-
munity Services Department in connection with the department’s monitoring or administration of
financial assistance or of housing or other developments:
(a) Personal and corporate financial statements and information, including tax returns.
(b) Credit reports.
(c) Project appraisals, excluding appraisals obtained in the course of transactions involving an
interest in real estate that is acquired, leased, rented, exchanged, transferred or otherwise disposed
of as part of the project, but only after the transactions have closed and are concluded.
(d) Market studies and analyses.
(e) Articles of incorporation, partnership agreements and operating agreements.
(f) Commitment letters.
(g) Project pro forma statements.
(h) Project cost certifications and cost data.
(i) Audits.
(j) Project tenant correspondence.
(k) Personal information about a tenant.
(L) Housing assistance payments.
(25) Raster geographic information system (GIS) digital databases, provided by private forestland
owners or their representatives, voluntarily and in confidence to the State Forestry Department,
that is not otherwise required by law to be submitted.
(26) Sensitive business, commercial or financial information furnished to or developed by a
public body engaged in the business of providing electricity or electricity services, if the information
is directly related to a transaction described in ORS 261.348, or if the information is directly related
to a bid, proposal or negotiations for the sale or purchase of electricity or electricity services, and
disclosure of the information would cause a competitive disadvantage for the public body or its re-
tail electricity customers. This subsection does not apply to cost-of-service studies used in the de-
velopment or review of generally applicable rate schedules.
(27) Sensitive business, commercial or financial information furnished to or developed by the
City of Klamath Falls, acting solely in connection with the ownership and operation of the Klamath
Cogeneration Project, if the information is directly related to a transaction described in ORS 225.085
and disclosure of the information would cause a competitive disadvantage for the Klamath
Cogeneration Project. This subsection does not apply to cost-of-service studies used in the develop-
ment or review of generally applicable rate schedules.
(28) Personally identifiable information about customers of a municipal electric utility or a
people’s utility district or the names, dates of birth, driver license numbers, telephone numbers,
electronic mail addresses or Social Security numbers of customers who receive water, sewer or
storm drain services from a public body as defined in ORS 174.109. The utility or district may re-
lease personally identifiable information about a customer, and a public body providing water, sewer
Enrolled House Bill 2351 (HB 2351-B) Page 5
or storm drain services may release the name, date of birth, driver license number, telephone num-
ber, electronic mail address or Social Security number of a customer, if the customer consents in
writing or electronically, if the disclosure is necessary for the utility, district or other public body
to render services to the customer, if the disclosure is required pursuant to a court order or if the
disclosure is otherwise required by federal or state law. The utility, district or other public body
may charge as appropriate for the costs of providing such information. The utility, district or other
public body may make customer records available to third party credit agencies on a regular basis
in connection with the establishment and management of customer accounts or in the event such
accounts are delinquent.
(29) A record of the street and number of an employee’s address submitted to a special district
to obtain assistance in promoting an alternative to single occupant motor vehicle transportation.
(30) Sensitive business records, capital development plans or financial or commercial information
of Oregon Corrections Enterprises that is not customarily provided to business competitors.
(31) Documents, materials or other information submitted to the Director of the Department of
Consumer and Business Services in confidence by a state, federal, foreign or international regula-
tory or law enforcement agency or by the National Association of Insurance Commissioners, its af-
filiates or subsidiaries under ORS 86A.095 to 86A.198, 697.005 to 697.095, 697.602 to 697.842, 705.137,
717.200 to 717.320, 717.900 or 717.905, ORS chapter 59, 723, 725 or 726, the Bank Act or the Insur-
ance Code when:
(a) The document, material or other information is received upon notice or with an under-
standing that it is confidential or privileged under the laws of the jurisdiction that is the source of
the document, material or other information; and
(b) The director has obligated the Department of Consumer and Business Services not to dis-
close the document, material or other information.
(32) A county elections security plan developed and filed under ORS 254.074.
(33) Information about review or approval of programs relating to the security of:
(a) Generation, storage or conveyance of:
(A) Electricity;
(B) Gas in liquefied or gaseous form;
(C) Hazardous substances as defined in ORS 453.005 (7)(a), (b) and (d);
(D) Petroleum products;
(E) Sewage; or
(F) Water.
(b) Telecommunication systems, including cellular, wireless or radio systems.
(c) Data transmissions by whatever means provided.
(34) The information specified in ORS 25.020 (8) if the Chief Justice of the Supreme Court des-
ignates the information as confidential by rule under ORS 1.002.
(35)(a) Employer account records of the State Accident Insurance Fund Corporation.
(b) As used in this subsection, “employer account records” means all records maintained in any
form that are specifically related to the account of any employer insured, previously insured or un-
der consideration to be insured by the State Accident Insurance Fund Corporation and any infor-
mation obtained or developed by the corporation in connection with providing, offering to provide
or declining to provide insurance to a specific employer. “Employer account records” includes, but
is not limited to, an employer’s payroll records, premium payment history, payroll classifications,
employee names and identification information, experience modification factors, loss experience and
dividend payment history.
(c) The exemption provided by this subsection may not serve as the basis for opposition to the
discovery documents in litigation pursuant to applicable rules of civil procedure.
(36)(a) Claimant files of the State Accident Insurance Fund Corporation.
(b) As used in this subsection, “claimant files” includes, but is not limited to, all records held
by the corporation pertaining to a person who has made a claim, as defined in ORS 656.005, and all
records pertaining to such a claim.
Enrolled House Bill 2351 (HB 2351-B) Page 6
(c) The exemption provided by this subsection may not serve as the basis for opposition to the
discovery documents in litigation pursuant to applicable rules of civil procedure.
(37) Except as authorized by ORS 408.425, records that certify or verify an individual’s discharge
or other separation from military service.
(38) Records of or submitted to a domestic violence service or resource center that relate to the
name or personal information of an individual who visits a center for service, including the date of
service, the type of service received, referrals or contact information or personal information of a
family member of the individual. As used in this subsection, “domestic violence service or resource
center” means an entity, the primary purpose of which is to assist persons affected by domestic or
sexual violence by providing referrals, resource information or other assistance specifically of ben-
efit to domestic or sexual violence victims.
(39) Information reported to the Oregon Health Authority under ORS 431A.860, except as pro-
vided in ORS 431A.865 (3)(b), information disclosed by the authority under ORS 431A.865 and any
information related to disclosures made by the authority under ORS 431A.865, including information
identifying the recipient of the information.
(40)(a) Electronic mail addresses in the possession or custody of an agency or subdivision of the
executive department, as defined in ORS 174.112, the legislative department, as defined in ORS
174.114, a local government or local service district, as defined in ORS 174.116, or a special gov-
ernment body, as defined in ORS 174.117.
(b) This subsection does not apply to electronic mail addresses assigned by a public body to
public employees for use by the employees in the ordinary course of their employment.
(c) This subsection and ORS 244.040 do not prohibit the campaign office of the current
officeholder or current candidates who have filed to run for that elective office from receiving upon
request the electronic mail addresses used by the current officeholder’s legislative office for news-
letter distribution, except that a campaign office that receives electronic mail addresses under this
paragraph may not make a further disclosure of those electronic mail addresses to any other person.
(41) Residential addresses, residential telephone numbers, personal cellular telephone numbers,
personal electronic mail addresses, driver license numbers, emergency contact information, Social
Security numbers, dates of birth and other telephone numbers of individuals currently or previously
certified or licensed by the Department of Public Safety Standards and Training contained in the
records maintained by the department.
(42) Personally identifiable information and contact information of veterans as defined in ORS
408.225 and of persons serving on active duty or as reserve members with the Armed Forces of the
United States, National Guard or other reserve component that was obtained by the Department of
Veterans’ Affairs in the course of performing its duties and functions, including but not limited to
names, residential and employment addresses, dates of birth, driver license numbers, telephone
numbers, electronic mail addresses, Social Security numbers, marital status, dependents, the char-
acter of discharge from military service, military rating or rank, that the person is a veteran or has
provided military service, information relating to an application for or receipt of federal or state
benefits, information relating to the basis for receipt or denial of federal or state benefits and in-
formation relating to a home loan or grant application, including but not limited to financial infor-
mation provided in connection with the application.
(43) Business, commercial, financial, operational and research data and information, including
but not limited to pricing, intellectual property and customer records, furnished to, developed by or
generated in connection with the ownership and operation of an unmanned aerial system test range,
if disclosure of the information would cause a competitive disadvantage to the test range or its us-
ers.
(44) Personally identifiable information about a child under the age of 16 years that is submitted
to the State Fish and Wildlife Commission or an agent of the commission to obtain a license, tag
or permit under the wildlife laws.
(45) Proprietary information subject to a nondisclosure agreement that is provided to the Oregon
Broadband Office pursuant to ORS 285A.176.
Enrolled House Bill 2351 (HB 2351-B) Page 7
(46) With respect to records held by the State Treasurer relating to unclaimed properties under
ORS 98.302 to 98.436:
(a) All materials or communications received during an examination under ORS 98.412 (2) and
(3), except to the extent that the information in the materials or communications appears within a
report under ORS 98.412 (4) or 98.352 and the information is not otherwise exempt under ORS 98.352
(4).
(b) All materials or communications assembled or used by the state or its auditor during the
preparation of a report under ORS 98.412 (4), including drafts, correspondence, working papers and
other preparatory documents.
(c) Information obtained during an examination under ORS 98.412 (2) and (3) concerning an un-
claimed property holder’s potential liability in a state other than Oregon, even if that information
is included in a report under ORS 98.412 (4) or 98.352.
(d) Information in or supporting claims to unclaimed property under ORS 98.392, except to the
extent that the claimant consents to the information’s disclosure.
(47) Any document, record or plan for protection relating to the existence, nature, location or
function of cybersecurity devices, programs or systems designed to protect computer, information
technology or communications systems against threat or attack, including but not limited to:
(a) Records pertaining to devices, programs or systems that depend for their effectiveness in
whole or part upon a lack of public knowledge; and
(b) Contractual records or insurance records that set forth cybersecurity specifications, insur-
ance application and coverage details.
(48) Sensitive business, commercial or financial information, that is not customarily provided to
business competitors, that is furnished to or developed by the Oregon Prescription Drug Program
in connection with purchasing prescription drugs or contracting for the services of a pharmacy
benefit manager or pharmacy networks pursuant to ORS 414.312.
SECTION 2. ORS 285C.105 is amended to read:
285C.105. (1) The sponsor of an enterprise zone shall:
(a) Appoint a local zone manager. Upon appointment of the local zone manager, the sponsor
shall provide written notice [ thereof] of the appointment to the Oregon Business Development De-
partment, the county assessor and the Department of Revenue.
(b) [ Provide, and assist all ] Ensure that any authorized or qualified business [ firms in using, ]
firm is able to use or receive enhanced local public services, local incentives [ and] or local reg-
ulatory flexibility that a sponsor has elected, by policy, to provide to any [ firm seeking ] business
firm that applies for authorization in [ that] the enterprise zone after adoption of the policy.
(c) Review and approve or deny applications for authorization under ORS 285C.140.
(d) Assist the county assessor in administering the property tax exemption and in performing
other duties assigned to the assessor under ORS 285C.050 to 285C.250.
(e) Maintain, implement and periodically update a plan for marketing the enterprise zone in-
cluding strategies for retention, expansion[ , start-up] and recruitment of eligible business firms , in-
cluding but not limited to start-up businesses .
(f) Manage the enterprise zone in accordance with ORS 285C.050 to 285C.250.
(g) Identify property available for sale or lease to eligible business firms under ORS 285C.110.
(h) Prepare indices of street addresses, tax lot numbers or other information to facilitate the
identification of land inside [ of] an urban enterprise zone. Land that is not zoned for use by eli-
gible business firms may be excluded.
(i) Provide written notice to the county assessor, the Department of Revenue, the Oregon Busi-
ness Development Department and any relevant publicly funded job training provider of the condi-
tions and policies adopted or normally sought by the sponsor under ORS 285C.150, 285C.155,
285C.160, [ or] 285C.203 or 285C.205.[, and]
(j) Take the actions necessary to implement and enforce the conditions and policies referred
to in paragraph (i) of this subsection and any [ other reasonable requirements ] additional rea-
sonable requirement imposed pursuant to ORS 285C.155, 285C.160 or 285C.203.
Enrolled House Bill 2351 (HB 2351-B) Page 8
[(j)] (k) Upon request of the county assessor or the Oregon Business Development De-
partment, conduct, or assist in conducting, annual reporting of enterprise zone activity [ or effort,
if requested by the county assessor or the Oregon Business Development Department. ], including but
not limited to reviewing and responding to:
(A) Filings by business firms as copied to the zone sponsor or as may be anticipated un-
der ORS 285C.220; or
(B) Drafts of the written report to be submitted by the county assessor under ORS
285C.130.
(2) If more than one city, county or port sponsors an enterprise zone, the jurisdictions shall act
jointly in performing the duties imposed on a sponsor under ORS 285C.050 to 285C.250.
SECTION 3. ORS 285C.125 is amended to read:
285C.125. For the purposes of ORS 285C.050 to 285C.250, the Department of Revenue shall:
(1) Adopt any rules the Department of Revenue considers necessary to implement ORS 285C.125,
285C.130, 285C.140, 285C.145, 285C.165, 285C.175, 285C.180, 285C.185, 285C.190, 285C.220, 285C.225,
285C.230, 285C.235 and 285C.240.
(2) Assist the Oregon Business Development Department, county assessors and the sponsors of
enterprise zones in their efforts to authorize or qualify eligible business firms.
(3) Assist an eligible business firm proposing to do business within an enterprise zone or doing
business within an enterprise zone to obtain the benefits of applicable tax incentive or inducement
programs administered or supervised by the Department of Revenue.
(4) Issue and print forms and worksheets to be used by business firms to make authorization
applications or exemption claims.
(5) In consultation with the Oregon Business Development Department, county assessors
and local zone managers, prescribe the form of the written report required to be submitted
by county assessors under ORS 285C.130.
(6) Upon request of the county assessor, provide training or advice on how the written
report required under ORS 285C.130 is to be completed.
(7) Upon request, assist the Oregon Business Development Department in resolving dis-
crepancies in exempt-property data in the written report submitted to the Department of
Revenue by county assessors under ORS 285C.130 as it relates to the property tax account
of state-appraised industrial property. Discrepancies may include but are not limited to
changes from prior reports in the existence of an exemption in any property tax year or a
substantial change in the amount of exempt value. Assistance shall be limited to technical
expertise and existing information and shall not require reappraisal of the property tax ac-
count by the Department of Revenue.
SECTION 4.
ORS 285C.130 is amended to read:
285C.130. The assessor of a county within which an enterprise zone is located shall:
(1) Assist the sponsor, the local zone manager appointed by the sponsor and business firms in
determining whether property will qualify for a property tax exemption under ORS 285C.175.
(2) Review and approve or deny applications from eligible business firms for authorization under
ORS 285C.140.
(3) Process claims for property tax exemptions filed under ORS 285C.220 and exempt the quali-
fied property of authorized business firms from ad valorem property taxation in accordance with
ORS 285C.050 to 285C.250.
(4) Take action necessary under ORS 285C.240.
(5) Submit a written report to the Department of Revenue on or before July 1 of each assess-
ment year. The report for each enterprise zone, or portion of [ a] an enterprise zone that is located
in the county, shall include the following information, organized by business firm and exemption
period:
(a) The assessor’s estimate of the assessed value of qualified property that was exempt under
ORS 285C.175 for the previous tax year and the taxes that would have been imposed on the qualified
property, as entered on the assessment and tax roll under ORS 285C.175 (7).
Enrolled House Bill 2351 (HB 2351-B)Page 9
(b) The annual average number of employees of the business firm within the enterprise zone
during the previous assessment year, as reported on the exemption claim filed under ORS 285C.220.
(c) The [ annual] average annual wage and compensation for the previous assessment year of
new employees hired by the business firm within the enterprise zone, [ if the firm is subject to the
annual compensation requirements of ORS 285C.160 (3), ] as reported on the exemption claim filed
under ORS 285C.220.
[(d) The assessor’s estimate of the assessed value, for the current tax year, of qualified property
that was exempt under ORS 285C.175 for the previous tax year and that is not exempt under ORS
285C.175 for the current tax year. ]
(d) The assessor’s estimate of the assessed value of and taxes imposed on qualified
property that had been exempt under ORS 285C.175 for the tax year preceding the previous
tax year and that was not exempt under ORS 285C.175 for the previous tax year.
(e) The total investment cost of qualified property first reported on the exemption claim filed
under ORS 285C.220 that includes a property schedule submitted by the business firm pursuant to
ORS 285C.225 for the current tax year.
(f) The current number of employees of the business firm, as reported on the exemption claim
filed under ORS 285C.220 and described in paragraph (e) of this subsection.
(g) Any other information the assessor or the Department of Revenue considers appropriate.
(6)(a) Send a copy of a report prepared under subsection (5) of this section to the sponsor of the
enterprise zone and to the Oregon Business Development Department[ .]; and
(b) Upon request, assist the Department of Revenue or the Oregon Business Development
Department in clarifying data relating to exempt property in the written report, including
but not limited to changes from prior years’ reports, such as the grant of an exemption for
any property tax year or a substantial change in the amount of exempt value. Such assist-
ance shall be limited to technical expertise and existing information and shall not require
reappraisal of any property tax account by the county assessor.
SECTION 5.
ORS 285C.145 is amended to read:
285C.145. (1) The Legislative Assembly finds that the standard procedure for authorization in
an enterprise zone inappropriately deters development or redevelopment of qualified buildings on
speculation for subsequent sale or lease to eligible business firms.
(2) Notwithstanding ORS 285C.140 (1), a new building or structure or an addition to or modifi-
cation of an existing building or structure may qualify for the exemption allowed under ORS
285C.175 if the qualified property is leased or sold by an unrelated party to one or more authorized
business firms after commencement of the construction, addition or modification but prior to use or
occupancy of the qualified property.
(3) A business firm may not be considered authorized and is not qualified for the exemption al-
lowed under ORS 285C.175 if the county assessor discovers prior to initially granting the exemption
that the application for authorization was not submitted by the business firm in a timely manner in
accordance with ORS 285C.140, except as allowed under subsection (2) of this section or ORS
285C.140 (11) and (12).
(4)(a) Records, communications or supporting information submitted to a public body by a
business firm for purposes of ORS 285C.050 to 285C.250 or 285C.400 to 285C.420 are exempt from
disclosure under ORS 192.311 to 192.478 if the records, communications or supporting infor-
mation:
(A) [ that] Identify [ a] particular [ qualified property ] items of real property machinery and
equipment or personal property; [,]
(B) [ that] Reveal investment plans prior to authorization or certification; [,]
(C) [ that] Include the compensation or wages the business firm provides to firm employees ;[,]
(D) [ that] Are described in ORS 192.355 (17) ; or
(E) [that] Are submitted under ORS 285C.225 or 285C.235 [are exempt from disclosure under ORS
192.311 to 192.478 and, as appropriate, shall ].
Enrolled House Bill 2351 (HB 2351-B) Page 10
(b) Records, communications or supporting information described in paragraph (a) of this
subsection may be shared among the county assessor, the zone sponsor, the Department of Revenue
and the Oregon Business Development Department , as appropriate, without affecting the ex-
emption from disclosure under this subsection .
SECTION 6. ORS 285C.409 is amended to read:
285C.409. (1) A facility of a certified business firm is exempt from ad valorem property taxation:
(a) For the first tax year following the calendar year in which the business firm is certified
under ORS 285C.403 or after which construction or reconstruction of the facility commences,
whichever [ event] occurs later;
(b) For each subsequent tax year in which the facility is not yet in service as of the assessment
date; and
(c) For a period of at least seven consecutive tax years but not more than 15 consecutive tax
years, as provided in the written agreement between the business firm and the rural enterprise zone
sponsor under ORS 285C.403 (3)(c), [ if the facility satisfies ] subject to the requirements of ORS
285C.412. The period described in this paragraph shall commence as of the first tax year in which
the facility is in service as of the assessment date.
(2) An exemption under this section may not be allowed for real or personal property that has
received a property tax exemption under ORS 285C.170 , [ or] 285C.175, 307.123 or 307.330.
(3) For each tax year that the facility is exempt from taxation under this section, the county
assessor shall:
(a) Enter on the assessment and tax roll, as a notation, the real market value and assessed value
of the facility as if the facility were not exempt .
(b) Enter on the assessment and tax roll, as a notation, the amount of tax that would be due if
the facility were not exempt.
(c) Indicate on the assessment and tax roll that the property is exempt and is subject to poten-
tial additional taxes as provided in ORS 285C.420 by adding the notation “enterprise zone exemption
(potential additional tax).”
(4) [ The amount determined under subsection (3)(b) of this section and the name of the business
firm shall be reported to the Department of Revenue on or before December 31 of each tax year so that
the department may compute the distributions described in ORS 317.131. ] On or before December
31 of each tax year, the county assessor shall report the values and amount entered on the
assessment and tax roll under subsection (3)(a) and (b) of this section, with the name of the
certified business firm, facility location and status of exemption under subsection (1) of this
section, to the Department of Revenue, the Oregon Business Development Department and
the zone sponsor for purposes that include, but are not limited to, the Department of
Revenue’s computation of distributions described in ORS 317.131.
(5) The following property [ may not be exempt ] is not eligible for exemption from property
taxation under this section:
(a) Land.
(b) Any property that existed at the facility on an assessment date before the assessment date
for the first tax year for which property of the business firm is exempt under this section.
SECTION 7.
ORS 285C.415 is amended to read:
285C.415. [Upon meeting the applicable requirements of ORS 285C.412, the certified business firm
shall notify the county assessor in writing that the applicable requirements have been met. ]
(1) A certified business firm that has failed to satisfy an applicable requirement under
ORS 285C.412 as of the deadline for meeting the requirement shall notify the county assessor
and zone sponsor in writing of the failure as soon as practicable after the deadline.
(2)(a) A certified business firm that has satisfied an applicable requirement under ORS
285C.412 shall notify the county assessor and zone sponsor in writing of the satisfaction.
(b)(A) The notice must include information related to the certified business firm’s satis-
faction of the requirement.
Enrolled House Bill 2351 (HB 2351-B) Page 11
(B) The first notice must include, at a minimum, the total cost incurred by the certified
business firm for investment in the facility as of the end of the calendar year in which the
facility is placed in service.
(c) Notice shall be made on the earlier of the date on which the requirement is met or
the date that is the deadline for meeting the requirement.
(3)(a) For each tax year for which a facility is exempt under ORS 285C.409 (1)(c), the
certified business firm shall submit to the zone sponsor, exclusive of any other facility:
(A) The number of full-time employees at the facility; and
(B) The average annual wage and compensation of all employees at the facility.
(b)(A) If the certified business firm fails to comply with paragraph (a) of this subsection,
the zone sponsor shall so notify the county assessor in writing.
(B) Failure to comply with paragraph (a) of this subsection constitutes a basis for dis-
qualification under ORS 285C.420.
(4) The zone sponsor shall submit an annual report to the county assessor, the Depart-
ment of Revenue and the Oregon Business Development Department setting forth for each
facility of a certified business firm located in the enterprise zone that is exempt under ORS
285C.409 (1)(c):
(a) The number of new and existing full-time employees at the facility;
(b) The average wage and compensation of all employees at the facility; and
(c) The amount of any payment in cash made by a certified business firm as a result of
any additional requirement included in the written agreement under ORS 285C.403 (4)(c).
(5) Upon request of the Oregon Business Development Department or the Department
of Revenue, the county assessor or zone sponsor shall send to the requesting department the
notice required under subsection (2) of this section and clarify or confirm information sub-
mitted under subsection (4) of this section or reported under ORS 285C.409 (4).
(6)(a) The Oregon Business Development Department may specify by rule the manner
and timing of submissions from a certified business firm and the zone sponsor as required
under this section.
(b) The department shall specify by rule a minimum notice and cure period of at least
30 days during which a certified business firm may cure any circumstances that could result
in disqualification for failure to file a report pursuant to this section.
SECTION 8.
ORS 285C.420 is amended to read:
285C.420. (1) If a certified business firm does not begin operations or is not reasonably expected
to begin operations, as determined by the county assessor consistent with criteria established by
rule of the Department of Revenue, or fails to meet the minimum requirements set forth in ORS
285C.412 or the requirements under ORS 285C.415 (3)(a) , while receiving an exemption under
ORS 285C.409 (1)(c) , the assessor shall, as of the next tax year, disqualify the property from the
exemption.
(2)(a) If a certified business firm that has achieved the minimum applicable full-time hiring re-
quirements and annual average wage requirements at a facility under ORS 285C.412 subsequently
fails to maintain the applicable minimum number of full-time employees or the minimum annual av-
erage compensation level at the facility, the assessor shall disqualify the facility from exemption
under ORS 285C.409.
(b) This subsection does not apply if the decrease in hiring or in annual average compensation
is caused by circumstances beyond the control of the business firm, including force majeure.
(3) Upon disqualification, there shall be added to the tax extended against the property on the
next general property tax roll, to be collected and distributed in the same manner as the remainder
of ad valorem property taxes, an amount equal to the taxes that would otherwise have been assessed
against the property and improvements for each of the tax years for which the property was exempt
under ORS 285C.409.
(4) The additional taxes described in this section shall be deemed assessed and imposed in the
year to which the additional taxes relate.
Enrolled House Bill 2351 (HB 2351-B) Page 12
SECTION 9. ORS 285C.615 is amended to read:
285C.615. (1) On or before April 1 [ following] of each tax year that property is exempt under
ORS 307.123, the business firm that owns or leases the [ exempt] property shall submit a report to
the Oregon Business Development Department, in addition to any other reporting or filing require-
ment.
(2) The report shall be in a form prescribed by the Oregon Business Development Department
and shall include:
(a) The real market value, assessed value and location of taxable and exempt property consti-
tuting the eligible project and the corresponding payment and savings of property taxes for the tax
year, as ascertained from the county assessor;
(b) The amount and disposition of fees and other amounts paid by the business firm pursuant to
the agreement with the county under ORS 285C.609 or 285C.623 in the immediately preceding cal-
endar year;
(c) The average number of persons hired or employed by the business firm in association with
the eligible project, determined by dividing the total number of hours for which such hired or em-
ployed persons were paid during the [ immediate prior ] immediately preceding calendar year by
2,080;
(d) The annual amount of taxable income and total compensation paid to employees as described
in paragraph (c) of this subsection;
(e) [ Numbers and amounts as described in ] Such information required under paragraphs (c)
and (d) of this subsection [ for] as is necessary to compute the number of retained jobs and newly
created jobs for the eligible project; [ and]
(f) The total cost of investment in property constituting the eligible project during, and
cumulatively up to and including, the immediately preceding calendar year; and
[(f)] (g) Any other information required by the department.
(3)(a) If a business firm fails to provide a report required under this section or to verify infor-
mation as requested by the Oregon Business Development Department, the Oregon Business Devel-
opment Commission, upon recommendation by the department, may suspend the determination of the
commission that the project receive the tax exemption provided for in ORS 307.123.
(b) If the commission suspends the determination of eligibility under this subsection, the ex-
emption is revoked as provided in ORS 307.123 (7), until the department receives the report.
(c) Upon receipt of a report required under this section or the information requested by the
department, the department shall notify the commission and the commission shall rescind the sus-
pension under this subsection.
(4) Information collected under this section may be used by the Oregon Business Development
Department to make [ aggregate] figures and analyses of activity under the strategic investment
program publicly available.
(5) Specific data concerning the financial performance of individual firms collected under this
section is exempt from public disclosure under ORS chapter 192.
(6) After receiving the reports required under this section, the Oregon Business Development
Department shall compile and organize the reported information for purposes of ORS 285C.635 and
transmit it to the Oregon Department of Administrative Services. The Oregon Business Develop-
ment Department shall transmit the information not later than April [ 15] 30.
(7) The Oregon Business Development Department shall adopt rules the department considers
necessary to administer ORS 285C.600 to 285C.635.
SECTION 10. For the first report required to be submitted under ORS 285C.615 after the
effective date of this 2025 Act, the business firm shall submit one version of the report based
on ORS 285C.615 as amended by section 9 of this 2025 Act and another version of the report
based on ORS 285C.615 as in effect immediately before the effective date of this 2025 Act.
SECTION 11. ORS 285C.635 is amended to read:
285C.635. (1)(a) Upon receipt of information compiled under ORS 285C.615, the Oregon Depart-
ment of Administrative Services shall determine the annual amount of personal income tax revenue
Enrolled House Bill 2351 (HB 2351-B) Page 13
attributable to retained jobs and newly created jobs for each eligible project for which an eligible
business firm received a property tax exemption under ORS 307.123.
(b) The amount of personal income tax revenue attributable to each eligible project under this
subsection may not include personal income tax revenue attributable to the estimated incremental
income tax revenues generated by an eligible employer in connection with a tax reimbursement ar-
rangement or loan agreement that has been entered into under the Oregon Industrial Site Readiness
Program established by ORS 285B.627.
(c) In determining the amount of personal income tax revenue attributable to each eligible
project, the Oregon Department of Administrative Services may rely on reasonable techniques of
estimation, if appropriate.
(2) Not later than [ May 15] June 1 of each fiscal year, the Oregon Department of Administrative
Services shall certify to the Department of Revenue, the Legislative Revenue Officer and the Leg-
islative Fiscal Officer the amounts determined under subsection (1) of this section and the amounts
described in subsection (3) of this section to be distributed by the Department of Revenue.
(3)(a) Not sooner than July 10 and not later than July 15 of the fiscal year immediately following
the fiscal year in which the certification under subsection (2) of this section is made, the Depart-
ment of Revenue shall distribute to each county in which an eligible project is located an amount
equal to the total of:
(A) Twenty percent of the total annual amount of personal income tax revenue attributable to
retained jobs for all eligible projects in the county as determined under subsection (1) of this sec-
tion; and
(B) Fifty percent of the total annual amount of personal income tax revenue attributable to
newly created jobs for all eligible projects in the county as determined under subsection (1) of this
section.
(b) Notwithstanding paragraph (a) of this subsection, a county may not receive a distribution
under this section in an amount greater than $16 million for any year.
(c) The county shall distribute the amounts received under paragraphs (a) and (b) of this sub-
section to the taxing districts in the county in which an eligible project is located in a manner
consistent with the distribution of the community services fee under ORS 285C.609 for the project.
(4) The Department of Revenue shall retain unreceipted revenue from the tax imposed under
ORS chapter 316 in an amount necessary to make the distributions required under subsection (3)
of this section. The department shall make the distributions out of the unreceipted revenue in lieu
of paying the revenue over to the State Treasurer for deposit in the General Fund.
(5) The Oregon Department of Administrative Services shall adopt rules necessary to administer
this section.
SECTION 12. ORS 308.290 is amended to read:
308.290. (1)(a) Except as provided in paragraph (b) of this subsection, every person and the
managing agent or officer of any business, firm, corporation or association owning, or having in
possession or under control taxable personal property shall make a return of the property for ad
valorem tax purposes to the assessor of the county in which the property has its situs for taxation.
As between a mortgagor and mortgagee or a lessor and lessee, however, the actual owner and the
person in possession may agree between them as to who shall make the return and pay the tax, and
the election shall be followed by the person in possession of the roll who has notice of the election.
Upon the failure of either party to file a personal property tax return on or before March 15 of any
year, both parties shall be jointly and severally subject to the provisions of ORS 308.296.
(b) The requirement to file a return under paragraph (a) of this subsection does not apply to:
(A) Personal property exempt from taxation under ORS 307.162.
(B) Manufactured structures classified as personal property under ORS 308.875.
(C) Residential floating structures, if no new property or new improvements, as defined in ORS
308.149, have been added to the floating structures since the prior January 1.
(2) Every person and the managing agent or officer of any business, firm, corporation or asso-
ciation owning or in possession of taxable real property shall make a return of the property for ad
Enrolled House Bill 2351 (HB 2351-B) Page 14
valorem tax purposes when so requested by the assessor of the county in which the property is
situated.
(3)(a) Each return of personal property shall contain a full listing of the property and a state-
ment of its real market value, including a separate listing of those items claimed to be exempt as
imports or exports. Each statement shall contain a listing of the additions or retirements made since
the prior January 1, indicating the book cost and the date of acquisition or retirement. Each return
shall contain the name, assumed business name, if any, and address of the owner of the personal
property and, if it is a partnership, the name and address of each general partner or, if it is a cor-
poration, the name and address of its registered agent.
(b) Each return of real property shall contain a full listing of the several items or parts of the
property specified by the county assessor and a statement exhibiting their real market value. Each
return shall contain a listing of the additions and retirements made during the year indicating the
book cost, book value of the additions and retirements or the appraised real market value of re-
tirements as specified in the return by the assessor.
(c) There shall be annexed to each return the affidavit or affirmation of the person making the
return that the statements contained in the return are true. All returns shall be in a form that the
county assessor, with the approval of the Department of Revenue, may prescribe.
(4) All returns shall be filed on or before March 15 of each year.
(5)(a) In lieu of the returns required under subsection (1)(a) or (2) of this section, every person
and the managing agent or officer of any business, firm, corporation or association owning or having
in possession or under control taxable real and personal property that is state-appraised industrial
property as defined in ORS 306.126 shall file a combined return of the real and personal property
with the Department of Revenue.
(b) The contents and form of the return shall be as prescribed by rule of the department. Any
form shall comply with ORS 308.297. Notwithstanding ORS 308.875, a manufactured structure that
is a part of a state-appraised industrial property shall be included in a combined return.
(c) In order that the county assessor may comply with ORS 308.295, the department shall pro-
vide a list to the assessor of all combined returns that are required to be filed with the department
under this subsection but that were not filed on or before the due date.
(d) If the department has delegated appraisal of the state-appraised industrial property to the
county assessor under ORS 306.126 (3), the department shall notify the person otherwise required
to file the combined return under this subsection as soon as practicable after the delegation that
the combined return is required to be filed with the assessor.
(e) Notwithstanding subsection (2) of this section, a combined return of real and personal prop-
erty that is state-appraised industrial property shall be filed with the department on or before March
15 of each year.
(6) A return is not in any respect controlling on the county assessor or on the Department of
Revenue in the assessment of any property. On any failure to file the required return, the property
shall be listed and assessed from the best information obtainable from other sources.
(7)(a) All returns filed under the provisions of this section and ORS 308.525 and 308.810 are
confidential records of the Department of Revenue or the county assessor’s office in which the re-
turns are filed or of the office to which the returns are forwarded under paragraph (b) of this sub-
section.
(b) The assessor or the department may forward any return received in error to the department
or the county official responsible for appraising the property described in the return.
(c) Notwithstanding paragraph (a) of this subsection, a return described in paragraph (a) of this
subsection may be disclosed to:
(A) The Department of Revenue or its representative;
(B) The representatives of the Secretary of State or to an accountant engaged by a county under
ORS 297.405 to 297.555 for the purpose of auditing the county’s personal property tax assessment
roll (including adjustments to returns made by the Department of Revenue);
Enrolled House Bill 2351 (HB 2351-B)Page 15
(C) The county assessor, the county tax collector, the assessor’s representative or the tax
collector’s representative for the purpose of:
(i) Collecting delinquent real or personal property taxes; or
(ii) Correctly reflecting on the tax roll information reported on returns filed by a business op-
erating in more than one county or transferring property between counties in this state during the
tax year;
(D) Any reviewing authority to the extent the return being disclosed relates to an appeal
brought by a taxpayer;
(E) The Division of Child Support of the Department of Justice or a district attorney to the
extent the return being disclosed relates to a case for which the Division of Child Support or the
district attorney is providing support enforcement services under ORS 25.080; or
(F) The Legislative Revenue Officer for the purpose of preparation of reports, estimates and
analyses required by ORS 173.800 to 173.850.
(d) Notwithstanding paragraph (a) of this subsection:
(A) The Department of Revenue may exchange property tax information with the authorized
agents of the federal government and the several states on a reciprocal basis, or with county
assessors, county tax collectors or authorized representatives of assessors or tax collectors.
(B) Information regarding the valuation of leased property reported on a property return filed
by a lessor under this section may be disclosed to the lessee or other person in possession of the
property. Information regarding the valuation of leased property reported on a property return filed
by a lessee under this section may be disclosed to the lessor of the property.
(C) Information regarding the valuation of state-appraised industrial property exempt
under ORS chapter 285C or ORS 307.123 may be provided upon request to the Oregon Busi-
ness Development Department.
(8) If the assessed value of any personal property in possession of a lessee is less than the
maximum amount described in ORS 308.250 (2)(a), the person in possession of the roll may disregard
an election made under subsection (1)(a) of this section and assess the owner or lessor of the prop-
erty.
(9) As used in this section:
(a) “Commercial floating structure” means a floating structure that is used exclusively for the
production of income or for commercial purposes.
(b) “Floating structure” means any structure supported on water by a flotation system that is
secured to a pier, pilings, walkway or ramp.
(c)(A) “Residential floating structure” means a floating structure that is for noncommercial
residential use.
(B) “Residential floating structure” includes, but is not limited to, floating homes, boathouses
and tenders.
(d) “Taxable personal property” includes, but is not limited to, commercial floating structures.
SECTION 13.
(1) For purposes of ORS 308.290 (7)(d)(C) and the sharing of information to
enhance the Oregon Business Development Department’s ability to track and report on
business firms and their general property under property tax incentive programs, the Di-
rector of the Department of Revenue and the Director of the Oregon Business Development
Department shall enter into an interagency agreement within 90 days following the effective
date of this 2025 Act.
(2) The terms of the agreement may include but are not limited to:
(a) The nature and frequency of requests for information;
(b) Secure transmittal of information;
(c) The Oregon Business Development Department’s responsibility for the security of
taxpayer information; and
(d) Similar matters and contingencies.
(3) At the discretion of the parties, the agreement may also address cooperation on other
elements of the amendments to ORS 192.355, 285C.105, 285C.125, 285C.130, 285C.145, 285C.409,
Enrolled House Bill 2351 (HB 2351-B) Page 16
285C.415, 285C.420, 285C.615, 285C.635 and 308.290 by sections 1 to 9, 11 and 12 of this 2025 Act
and on plans to improve the quality and consistency of methods for estimating the tax ef-
fects for property generally subject to exemption.
SECTION 14. Section 13 of this 2025 Act is repealed on January 2, 2027.
SECTION 15. 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.
Passed by House June 3, 2025
..................................................................................
Timothy G. Sekerak, Chief Clerk of House
..................................................................................
Julie Fahey, Speaker of House
Passed by Senate June 25, 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 2351 (HB 2351-B) Page 17