House Revenue Committee advances five bills, including historic‑property assessment changes

The House Committee on Revenue moved five bills to the House floor on Thursday, March 27, advancing measures that ranged from a routine reviser’s clean‑up to a change that would reactivate a historic‑property tax special assessment program.

The committee voted to send each bill to the floor with a “do pass” recommendation after brief staff presentations and without public hearings. Representative Walters made the motions to advance each measure; motions passed without recorded roll‑call tallies in the transcript.

House Bill 2,073 — reviser’s housekeeping House Bill 2,073 is the session’s reviser’s bill, described by staff as an annual housekeeping measure that makes no policy changes and removes obsolete statutory language. The committee moved the bill to the floor with a due‑pass recommendation. Representative Reschke volunteered to carry the bill to further proceedings.

House Bill 2,083 — study of inflation‑adjustment language House Bill 2,083 would direct the Legislative Revenue Office to study whether it is feasible to align in statute a single location for language related to inflation adjustment factors. Staff told the committee the subject touches multiple parts of tax law and other statutes, so the study would examine feasibility and report back in 2026. The committee advanced the bill to the floor and rescinded a planned subsequent referral to the Joint Committee on Ways and Means.

House Bill 2,119 — standing for associations in Oregon Tax Court House Bill 2,119 (as amended to the -1 form) would provide standing for an association or organization to seek declaratory relief in the Oregon Tax Court. Committee staff said the dash‑1 amendment incorporated feedback from the tax court. Committee members adopted the dash‑1 amendment dated Jan. 28, 2025, and moved the amended bill to the floor with a due‑pass recommendation.

House Bill 2,339 — timber, data sharing and a modest revenue effect Committee staff said House Bill 2,339 makes multiple changes including aligning the timing for calculating balances in timber severance funds; expanding the purposes for which the Oregon Liquor and Cannabis Commission (OLCC) and the Oregon Health Authority (OHA) may share data with the Department of Revenue (DOR) for tax‑compliance purposes; repealing several DOR reporting requirements; and adjusting the S‑corporation treatment of an agricultural employer overtime tax credit.

Staff reported a minimal fiscal impact overall and a revenue increase that “rounds to $100,000 a year or a biennium.” Staff also said DOR estimates the bill’s inclusion of certain foreign earned income in the calculation used to qualify for the Oregon K‑12 [sic] credit would reduce the credit for roughly 60 taxpayers, increasing taxes by about $60,000 to $70,000 a year, according to the staff summary of DOR figures. The committee advanced the bill to the floor with a due‑pass recommendation.

House Bill 3,190 — historic‑property special assessment (dash‑2 amendment adopted) House Bill 3,190 would reactivate and modify the historic‑property special assessment program for property taxes. The bill as described in committee limits eligible property to real property used or held to produce income, allows property owners to apply for additional 10‑year special assessment terms without a statutory 10‑year waiting period, permits an unlimited number of 10‑year terms, allows preservation plans to have been completed more than 24 months before the application filing date, and requires owners to maintain property insurance that covers at least the property’s real‑market value.

Committee members adopted the dash‑2 amendment dated March 24, 2025, which contains the items above, and moved the amended bill to the floor with a due‑pass recommendation. Representative Noss, the first sponsor listed on the bill, was announced as the carrier for the measure.

Process and next steps All five measures were advanced without recorded roll‑call vote counts in the committee transcript; committees commonly move noncontroversial or technical measures to the floor by voice vote. Several bills were described by staff as having minimal fiscal impact. Where staff cited agency estimates (for example, DOR’s estimate on the effect of including certain foreign earned income), the transcript attributes those figures to agency staff reporting to the committee.

The committee adjourned after completing its work session on the five bills.