HB 2321 Study on Measure 5 & 50 impact on property tax system

06/01/2025 HB 2321A VOTE:NO – PASSED – Signed into Law, Gov Kotek 7-17-25 Status (overview) of bill:https://olis.oregonlegislature.gov/liz/2025R1/Measures/Overview/HB2321 GUT & STUFF – Changes to analysis by Legislative Revenue Officer on Impacts of Ballot Measures 5 and 50 on the disparate impacts and prepare a report on the current state property tax system and options to modernize the state property tax system….

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HB 2072 Increases Forest Products Harvest Tax

04/09/2025 VOTE:NO – PASSED – Signed into Law, Gov Kotek 7-17-25 Status (overview) of bill:https://olis.oregonlegislature.gov/liz/2025R1/Measures/Overview/HB2072 The Act will extend three taxes on the privilege of harvesting forest products and set the new tax rates. Extends certain taxes on the privilege of harvesting merchantable forest products on forestlands. Takes effect on the 91st day following adjournment sine die. The tax helps…

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SB 1177 Steals Kicker for Wildfire Funding

04/07/2025 VOTE:NO – Died in Committee Status (overview) of bill:https://olis.oregonlegislature.gov/liz/2025R1/Measures/Overview/SB1177 Committee assigned to bill:https://olis.oregonlegislature.gov/liz/2025R1/Committees/SFR/Overview The Act changes the kicker estimate to fund help against wildfire. Increases the amount of the estimate of revenues that will be received from General Fund revenue sources other than corporate income and excise taxes for the biennium beginning July 1, 2023. Requires that the difference…

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HB 3940 tax on drinks, etc for fire protection

03/26/2025 HB 3940B VOTE:NO – PASSED – Signed into Law, Gov Kotek 7-24-25 Status (overview) of bill:https://olis.oregonlegislature.gov/liz/2025R1/Measures/Overview/HB3940 The Act raises and moves money to pay for wildfire costs. The Act makes certain changes to laws related to forests and fire protection. Places a surcharge of 5-cents on sales of beverage containers of beer, wine, soda, juice, cider and just plain…

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HB 3197-2 Tax on malt beverages, cider or wine

03/26/2025 VOTE:NO – Died in Committee Status (overview) of bill:https://olis.oregonlegislature.gov/liz/2025R1/Measures/Overview/HB3197 Committee assigned to bill:https://olis.oregonlegislature.gov/liz/2025R1/Committees/JACSR/Overview A GUT & STUFF BILL, HB 3197 (with -2 amendments) starts with a 2% tax on malt beverages, cider or wine in 2026, goes to 4% in 2028, 6% in 2030 and then increases to 8% in 2032.  If the tax isn’t enough, a licensed sell must file…

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SJR 1 Freeze on property taxes for seniors

03/22/2025 VOTE:YES – Died in Committee Status (overview) of bill:https://olis.oregonlegislature.gov/liz/2025R1/Measures/Overview/SJR1 Committee assigned to bill:https://olis.oregonlegislature.gov/liz/2025R1/Committees/SRULES/Overview The measure would direct the legislature to pass laws to provide a property tax break for the homes of seniors. It takes effect only if the people vote for it. Proposes an amendment to the Oregon Constitution directing the Legislative Assembly to enact a property tax…

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SB 712 Automatic annual increase of 3% on property value

03/22/2025 VOTE:NO – Died in Committee Status (overview) of bill:https://olis.oregonlegislature.gov/liz/2025R1/Measures/Overview/SB712 Committee assigned to bill:https://olis.oregonlegislature.gov/liz/2025R1/Committees/SFR/Overview The Act would increase the maximum value of property for each tax year by three percent. Provides for an annual increase of three percent to the maximum assessed value of property. Takes effect on the 91st day following adjournment sine die. Property values are inflated, especially…

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HB 3856 Increased income tax with credit option

03/20/2025 VOTE:NO – Died in Committee Status (overview) of bill: https://olis.oregonlegislature.gov/liz/2025R1/Measures/Overview/HB3856 The Act makes a new personal income tax to fund ODFW and makes a new tax credit for people who buy fishing and hunting permits. Creates a new personal income tax and credit; directs net receipts to the State Wildlife Fund. Specifies new income tax (WPIT) rate of .0013…

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HB 3753 Increases Income Tax standard deduction

03/14/2025 VOTE:YES – Died in Committee Status (overview) of bill:https://olis.oregonlegislature.gov/liz/2025R1/Measures/Overview/HB3753 Committee assigned to bill:https://olis.oregonlegislature.gov/liz/2025R1/Committees/HREV/Overview Increases the Oregon standard deduction allowed for personal income taxpayers. Applies to tax years beginning on or after January 1, 2026. Takes effect on the 91st day following adjournment sine die. Increases standard deduction from $1,640 to $4,840 for singles, from $3,280 to $9,680 for married,…

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HB 3362 Tax on tires

03/02/2025 VOTE:NO – Died in Committee Status (overview) of bill:https://olis.oregonlegislature.gov/liz/2025R1/Measures/Overview/HB3362 Committee assigned to bill:https://olis.oregonlegislature.gov/liz/2025R1/Committees/JCT/Overview Creates a tax on tires to pay for rail transit, tire pollution and wildlife crossings. Imposes an excise tax on retail sales of tires. Directs the Department of Revenue to transfer tax revenue to specified funds for purposes related to rail transit, tire pollution prevention and…

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SB 762 Repeals the CAT tax

02/17/2025 VOTE:YES Status (overview) of bill:https://olis.oregonlegislature.gov/liz/2025R1/Measures/Overview/SB762 Committee assigned to bill:https://olis.oregonlegislature.gov/liz/2025R1/Committees/SFR/Overview The Act would repeal the CAT. Repeals the corporate activity tax. Applies to tax years beginning on or after January 1, 2026. Takes effect on the 91st day following adjournment sine die. The CAT is not a transactional tax like a sales tax; instead, it is imposed on Oregon sales…

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HB 2010 Continues taxing hospitals & premiums

02/14/2025 VOTE:NO – Signed into Law; Gov Kotek, 3-26-25 Status (overview) of bill:https://olis.oregonlegislature.gov/liz/2025R1/Measures/Overview/HB2010 Committee assigned to bill:https://olis.oregonlegislature.gov/liz/2025R1/Committees/HREV/Overview The Act keeps certain provider taxes in place. Extends the assessment on earnings from health plan premiums, the assessment on payments by the Oregon Health Authority to managed care organizations, the assessment on hospitals and the Oregon Reinsurance Program. Takes effect on the…

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SB 764 Exempts family business from estate tax

02/06/2025 VOTE:YES – Died In Committee Status (overview) of bill:https://olis.oregonlegislature.gov/liz/2025R1/Measures/Overview/SB764 Committee assigned to bill:https://olis.oregonlegislature.gov/liz/2025R1/Committees/SFR/Overview Makes an interest in a family-owned business not taxed by the estate tax. Allows an exclusion from a taxable estate for the value of the interest in a family-owned business. Applies to estates of decedents who die on or after January 1, 2026. Takes effect on…

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SB 124 Increases Estate Tax exemption with inflation

02/06/2025 VOTE:YES – Died In Committee Status (overview) of bill:https://olis.oregonlegislature.gov/liz/2025R1/Measures/Overview/SB124 Committee assigned to bill:https://olis.oregonlegislature.gov/liz/2025R1/Committees/SFR/Overview The Act makes a new exemption from Oregon estate tax.  Provides for an additional exemption from Oregon estate tax. Adjusts the amount of the exemption based on inflation. Applies to the estates of all decedents who die on or after January 1, 2026. Takes effect on…

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HJR 6 Statewide Property Tax

02/04/2025 VOTE:NO – Died in Committee Status (overview) of bill:https://olis.oregonlegislature.gov/liz/2025R1/Measures/Overview/HJR6 Committee assigned to bill:https://olis.oregonlegislature.gov/liz/2025R1/Committees/HRULES/Overview This measure asks voters to impose a tax on property to pay for projects to reduce risks (not rebuild) from disasters. The tax would end after 20 years. The measure asks voters to say yes or no at the next general election. The measure asks voters…

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SB 687 Allows local fuel tax without a vote

02/04/2025 VOTE:NO – Died in Committee Status (overview) of bill:https://olis.oregonlegislature.gov/liz/2025R1/Measures/Overview/SB687 Committee assigned to bill:https://olis.oregonlegislature.gov/liz/2025R1/Committees/SFR/Overview This Act says that a city or county may enact a fuel tax. The proposed tax will not need to go to the electors first. The Act says a county that is smaller may enact a car fee and does not need elector approval first. Senate…

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HB 2083 Study on raising taxes for inflation

02/02/2025 VOTE:NO – Died In Committee Status (overview) of bill:https://olis.oregonlegislature.gov/liz/2025R1/Measures/Overview/HB2083 Committee assigned to bill:https://olis.oregonlegislature.gov/liz/2025R1/Committees/HREV/Overview The Act would require a study of whether a single law for making adjustments for inflation in the tax laws of this state would be feasible and useful. The Act would require a report of the study to be turned in next year. Requires the Legislative…

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HB 2370 PUC increases for public utilities

01/29/2025 VOTE:NO – PASSED – Signed: Gov Kotek 6-26-25 Status (overview) of bill:https://olis.oregonlegislature.gov/liz/2025R1/Measures/Overview/HB2370 Committee assigned to bill:https://olis.oregonlegislature.gov/liz/2025R1/Committees/JWMTR/Overview Raises the annual fee amount that the Public Utility Commission (PUC) may impose on public utilities to cover costs of the commission. Takes effect when the Governor signs it. Increases the annual fee amount that the Public Utility Commission may impose on public…

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HB 2176 Repeals the Corporate Activity Tax (CAT)

01/29/2025 VOTE:YES – Died in Committee Status (overview) of bill:https://olis.oregonlegislature.gov/liz/2025R1/Measures/Overview/HB2176 Committee assigned to bill:https://olis.oregonlegislature.gov/liz/2025R1/Committees/HREV/Overview Repeals the corporate activity tax. Applies to tax years beginning on or after January 1, 2026. It transfers from Funds for Student Success $40 million to the High Cost Disabilities Account. Takes effect on the 91st day following adjournment sine die. The Corporate Activities Tax is…

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SB 63 Flat rate income tax for income under $50,000

01/27/2025 VOTE:NO – Died in Committee Status (overview) of bill:https://olis.oregonlegislature.gov/liz/2025R1/Measures/Overview/SB63 Committee assigned to bill:https://olis.oregonlegislature.gov/liz/2025R1/Committees/SFR/Overview Imposes personal income tax at flat rate if a taxpayer has an adjusted gross income below $50,000. Applies to tax years beginning on or after January 1, 2026. Takes effect on the 91st day following adjournment sine die. This is a socialist policy of wealth distribution….

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HJR 201/HB 4075 State property tax to fund public safety

VOTE:NO – Both Died In Committee (2024)

SB 1542 Reduction in CAT tax

VOTE:YES – Died In Committee (2024)

HB 4133 Changes to forest products tax

VOTE:YES – Died In Committee (2024)

SB 1593 Severance tax on timber harvest to replace harvest tax

VOTE:NO – Died In Committee (2024)

SJR 202 Property tax freeze for seniors

VOTE: YES – Died in Committee (2024)

HB 2624 Increases estate tax exclusion

VOTE:YES
Died In Committee

SB 1 Self-identified race/ethnicity on tax forms

VOTE:NO – Signed into law by Gov.Kotek

HB 3194 Raises property value amount for improvements regarding property tax caps

VOTE:YES
Signed into law by Gov Kotek

HB 2100 Increases DMV fees

VOTE:NO
Signed into law by Gov.Kotek

HB 3159 Increases lodging tax

VOTE:NO
Died In Committee

HB 2601 Prohibits carbon-intensive investments

VOTE:NO
Died in Committee

SB 140 Raises CAT exemption level, but increases tax

VOTE:NO
Died In Committee

SB 655 Senior & disabled property tax deferral program

VOTE:YES
Died In Committee

HJR 23 Dedicates part of kicker to drought

VOTE:NO
Died In Committee

SB 774/SJR 26 Removes kicker language

VOTE:NO
Died In Committee

HB 3010 Limits mortgage interest deduction on income tax

VOTE:NO
Died In Committee

SB 502A Redistributed kicker $1,000 to each taxpayer

VOTE:NO
Died In Committee

HB 3158 Taxes on diesel equipment

VOTE:NO
Died in Committee

SB 127/HB 2433 increases CAT tax threshold

VOTE:YES
Died In Committee

SB 1507 Exemptions from CAT tax

VOTE:YES
Died in Committee

SB 1524 Increases tax credits

VOTE:NO
Signed into law by Gov Brown

HB 4115 Climate-related financial risk on state investment funds

VOTE:NO
Died at adjournment

HB 4079 Sales tax to fund debit card for low-income

VOTE:NO
Died in Committee

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HB 3389 Tax relief for Businesses

VOTE:YES
Signed into Law by Gov Brown

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HB 2527 Regulations regarding Licensing of Private Security Entities

VOTE:NO
Signed into Law by Gov Brown

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HB 2910 Creates & Increases Fees on Emergency Medical Service Providers

VOTE: NO
Signed into Law by Gov Brown

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SB 33 Increases food license fees

VOTE: NO – Signed into Law by Gov Brown

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HB 2075 Adds license and annual fees for radiation equipment

VOTE: NO
Signed into Law by Gov Brown

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HB 3040 Study of Fees on New/Existing Housing Development Permits

VOTE:NO
Signed into Law by Gov Brown

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HB 2438 Property Tax Exemption Program for Certain Income Brackets

VOTE:NO
Signed into Law by Gov Brown

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HB 3373 Adds Taxpayer Advocate to monitor policies

VOTE:NO
Signed into Law by Gov Brown

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SB 139 Increases Tax Liability for Some Businesses

VOTE:NO
Signed into Law by Gov Brown

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HB 2434 Increases Aviation Fuel Tax

VOTE:NO
Signed into Law by Gov Brown

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HB 2142 Increases Water Fees charged by Water Resources Department

VOTE:NO
Signed into Law by Gov Brown

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SB 32 Increases Branding Fees

VOTE: NO
Signed into Law by Gov Brown

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HB 2075 Increases Radiation Vendor License and Fees

VOTE: NO
Signed into Law by Gov Brown

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HB 2819 Unearned tax credits to unqualified persons.

VOTE:NO
Died In Committee

HB 2632 Reinstates tax credit for reforestation

HB 2632 VOTE: YES Died In Committee on 06/26/2021 Status (overview) of bill: https://olis.oregonlegislature.gov/liz/2021R1/Measures/Overview/HB2632 Committee assigned to bill: https://olis.oregonlegislature.gov/liz/2021R1/Committees/HREV/Overview This bill reinstates tax credit for reforestation. Fiscal Responsibility A tax credit is allowed with a preliminary certificate is issued before December 31, 2027. Local Control Adds jobs to rural areas, and small trees absorb more carbon to grow, helping the…

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SB 299 Creates children’s service districts

VOTE:NO
Died In Committee

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HB 2972 Study of “land value taxation” to increase property taxes

VOTE:NO
Died In Committee

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SB 842 Refund taxes from stimulus checks

VOTE:YES
Died In Committee

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HJR 10 Amendment to not return Kicker to Taxpayers

VOTE:NO
Died In Committee

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HJR 13 Increases Property Tax

VOTE:NO
Died In Committee

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HB 2782 Reinstates tax credit for reforestation

VOTE: YES
Died In Committee

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HB 2598 Imposes severance tax on all timber harvested

VOTE: NO
Died In Committee

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SJM 5A Urges Congress to pursue climate change legislation

VOTE:NO
Died In Committee

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HB 2341 Prorates property taxes due to fire damage

VOTE:YES
Signed into Law by Gov Brown

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HB 2077 Lead-based paint activities assessments, increases fine

VOTE: NO
Signed into Law by Gov Brown

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SB 846 Reduces Kicker

VOTE:NO
Signed into Law by Gov Brown

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SB 1530A, HB 4167, HB 4159 “Cap & Trade”

VOTE: NO – Died in Committee for lack of quorum. Requires large polluters to purchase permits for their greenhouse gas emissions with availability of permits declining over time, supposedly leading to a reduction in emissions.

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SB 1504 Spending Greenhouse Gas Emission Taxes

VOTE:NO – Died In Committee. Directs DEQ to study potential uses of government revenue from program for placing price on greenhouse gas emissions.

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HJR 203 Approves Real Estate Transfer Taxes

VOTE:NO – Died In Committee. Amends the constitution to approve real estate transfer taxes, exempting the first $500K, and will use the revenue to fund “affordable” housing.

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HB 4154 Exempts Agriculture From Gross Receipts Tax

VOTE:YES – Died in Committee. Exempts receipts from sales of agricultural, floricultural, horticultural, viticultural or food products from commercial activity subject to corporate activity tax.

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HB 3427A Business tax to support State School Fund

VOTE: NO – Gov. Brown Signed into Law
A $1.6 billion biannual business sales tax

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SJR 23 Uses kicker to fund schools

VOTE:NO  – Died In Committee
Amends Oregon Constitution to send kicker refunds to an education fund instead of being returned to the taxpayers.

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HB 2264 Gives tax exemption for farming equipment

VOTE:YES – Died In Committee
Adds farming tools and implements to tax-exempt personal property

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HB 2156 Increases corporate excise tax rates

VOTE:NO – Died In Committee
Raises corporate excise tax rates

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HB 3349A Phases out mortgage interest deduction

VOTE:NO – Died In Committee
Phases out mortgage interest deductions on principal residence for many Oregonians

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HB 2975A Reduces kicker by shifting funds

VOTE:NO – Governor Brown Signed into Law
Reduces kicker by shifting funds

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HB 2184A Tax on communication services

VOTE:NO – Died In Committee
Expands a 10-year universal service surcharges on mobile radio services and retail interconnected voice over internet protocol services to universal service surcharge.

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HB 2122 Defines “groceries” for future tax purposes

VOTE NO – Died In Committee
Defines “groceries” for future tax purposes.

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SB 767 Repeals “single sales factor” tax exemption

VOTE:YES – Died In Committee
Repeals the deal lawmakers agreed to for Nike in 2012 to pay taxes only on sales made in Oregon.

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SB 701 Raises estate tax exclusions

VOTE:YES – Died In Committee
Raises estate tax exclusion to $11.4 million for decedents dying on or after January 1, 2019.

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HB 2157 Removes commercial property tax discount

VOTE:NO – Died In Committee
Removes the discount for timely payment of taxes on commercial and industrial property.

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SJR 3 Moves kicker to education stability fund

VOTE:NO – Died In Committee
Transfers “kicker” refund to education stability fund and refers to voters to make it a Constitutional amendment.

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HB 2643 assesses taxpayers for union fees

VOTE: NO – Died In Committee – Transfers responsibility to pay basic union fees for government workers to the government (taxpayers) for all public employees for collective bargaining and protecting rights of employees.

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HB 4146 Funding of Oregon Reinsurance Program

VOTE:YES – Died in Committee –

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HB 2060A Limits Eligibility for Pass-Thru Tax Rate

VOTE: NO, Died in Committee – Limits eligibility for the pass-thru entity tax rates to business operating in one of the following seven economic sectors: agriculture, mining, manufacturing, wholesale trade, transportation and warehousing, information, or accommodation & food services. Increases the employment requirement for eligibility from one employee to ten employees.

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HB 2061 Changes Personal Income Tax Base

VOTE: NO, Died in Committee – Changes personal income tax base from federal taxable income to federal adjusted gross income by eliminating allowance of itemized deductions, taking 33% of IRS standard deduction, and decreasing tax rates. Applies to tax years beginning on or after January 1, 2018.

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HB 3357B Raises County Clerks Fees

VOTE: NO, Died in Committee – Increases fee amount collected by county clerks to $40 for certain real property documents, and exempts fees for certain affordable housing programs.

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HB 2830 Increases Corporate Excise Tax

VOTE: NO, Died in Committee – Increase corporate excise tax from 6.6% and 7.6% to 7% and 8% January 1, 2017.

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HB 2859 Property Tax Exemptions Sunset

VOTE: NO, Died in Committee – Creates or adjusts sunset dates on property tax exemptions to expire sooner starting in 2020, and adds a sunset for the majority of property in Oregon, which if not renewed would cause a mass increase in property taxes without a vote of the legislature.

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HB 2546 Increases Estate Tax Exemption

VOTE:YES – Died In Committee – Increases estate tax exemption of who must file to $5.45 million, and provides an automatic adjustment to the taxable estate value using the IRS code 2010(c)(3)’s adjustment for inflation. Applies after January 1, 2018.

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HB 2771 Tax on Property Tax

VOTE:NO – Died in Committee – Taxes property tax paid. Raises income taxes on every homeowner gross earning over $50,000/annually, and completely eliminates the ability to deduct property taxes for people who earn $125,000/annually. Applies to tax years beginning on or after January 1, 2018.

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HB 2006 Limits Mortgage Interest Deduction

VOTE:NO – Died in Committee – Limits Mortgage Interest Deduction to $15,000 on principal residence for Oregonians with adjusted gross income less than $100,000 and eliminates deduction for incomes that exceed $100,000 and all other residence. Yearly increases in tax revenue goes to the Oregon Housing Fund to expand housing for low income, seniors, disabled, farmworkers and Native Americans.

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HB 2051 Kicker Refund Distribution

VOTE:NO – Died in Committee – Modifies refund distribution method for statutory kicker provision to be distributed to taxpayers in equal amounts instead of as percentage of personal income tax liability, which may be a refunded amount if no tax is due.

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SB 564 Limits Debt Service

VOTE:YES – Died In Committee – Limits issuing bonds where the debt service does not exceed 5% of the General Fund revenues estimated to be received in the biennium provided in Article IX, section 14, of the Oregon Constitution.

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SJR 3/HJR 1 Changes Property Tax Assessment

VOTE:NO – Died in Committee – Proposes amendment to Oregon Constitution repealing property tax assessment limitations and requiring assessment on the higher real market value allowing increases every 10 years. Refers to voters.

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SB 168 Extends Tax Credit on Biomass

VOTE: NO – Died In Committee – Extends sunset from 2022 to January 1, 2024 for tax credit for biomass production or collection of all types of biomass reducing long term revenues without the benefit of reporting on its success.

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HB 4146C Increases Lodging Tax

VOTE:NO – Passed – Increases state transient lodging tax rate.