The Oregon State Legislature introduced House Bill 3190 on April 2, 2025, aimed at amending the regulations surrounding the taxation of historic properties. The bill seeks to clarify and streamline the process for assessing additional taxes on properties that have been disqualified from special assessment status due to non-compliance with preservation commitments.

Key provisions of HB 3190 include adjustments to the penalties and interest rates applied when a property is disqualified. Specifically, the bill outlines that property owners must be notified by mail before any additional taxes are imposed, ensuring transparency in the process. It also stipulates that certain penalties will not apply if the property owner can demonstrate compliance with the required preservation plan.

Debate surrounding the bill has focused on its potential impact on property owners and the preservation of historic sites. Supporters argue that the changes will protect property owners from unexpected financial burdens while encouraging adherence to preservation standards. Critics, however, express concern that the amendments may weaken the incentives for maintaining historic properties, potentially leading to a decline in preservation efforts.

The economic implications of HB 3190 are significant, as it directly affects property tax revenues for local governments. By modifying how additional taxes are assessed, the bill could influence the financial viability of maintaining historic properties, which may, in turn, affect local tourism and community identity.

As the bill progresses through the legislative process, its future remains uncertain. Stakeholders, including property owners, preservationists, and local government officials, are closely monitoring developments. The outcome of HB 3190 could set a precedent for how historic properties are treated under Oregon's tax laws, with broader implications for preservation efforts statewide.