---
type: "Bill"
title: "Relating to the tax exemption of property used as low-income housing; and prescribing an effective date."
description: "Extends sunset of property tax exemption for property of nonprofit corporation offered, occupied or used as low-income housing."
jurisdiction: "us/states/or"
legislature: "Oregon Legislative Assembly"
session: "2021 Regular Session"
identifier: "HB 2446"
citation: "Oregon HB 2446 (2021 Regular Session)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["E. Werner Reschke", "Nancy Nathanson"]
version_count: 2
action_count: 24
vote_count: 5
first_action: "2021-01-11T15:57:04+00:00"
last_action: "2021-09-25T15:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/a6288206-12ea-4df0-9a2d-22dc17877d1d"
source_url: "https://olis.oregonlegislature.gov/liz/2021R1/Measures/Overview/HB2446"
source_hash: "d4255d98d9db66b2ac6242152539ad4a05d043283724225ec28f65c4e7b1950c"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-or"]
---

# Oregon HB 2446 (2021 Regular Session) — Relating to the tax exemption of property used as low-income housing; and prescribing an effective date.

Extends sunset of property tax exemption for property of nonprofit corporation offered, occupied or used as low-income housing.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](https://olis.oregonlegislature.gov/liz/2021R1/Downloads/MeasureDocument/HB2446/Introduced)
2. **Enrolled** (enrolled) — [source](https://olis.oregonlegislature.gov/liz/2021R1/Downloads/MeasureDocument/HB2446/Enrolled)

## Votes

- Heard and Reported Out — **8–0** (pass) · lower
- Heard and Reported Out — **5–0** (pass) · upper
- Third reading. Carried by Riley. Passed. — **28–1** (pass) · upper
- Heard and Reported Out — **7–0** (pass) · lower
- Third reading. Carried by Reschke. Passed. — **57–0** (pass) · lower

## Sponsors

- E. Werner Reschke — primary (person)
- Nancy Nathanson — primary (person)
- Bobby Levy — cosponsor (person)
- Cedric Hayden — cosponsor (person)
- Courtney Neron — cosponsor (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2021-01-11T15:57:04+00:00** First reading. Referred to Speaker's desk. `introduction, reading-1, referral-committee`
- **2021-01-20T04:40:25+00:00** Referred to Housing with subsequent referral to Revenue. `referral-committee`
- **2021-01-28T16:01:00+00:00** Public Hearing held.
- **2021-03-04T16:02:00+00:00** Work Session held.
- **2021-03-09T16:42:26+00:00** Recommendation: Do pass and be referred to Revenue by prior reference. `committee-passage-favorable`
- **2021-03-09T16:42:27+00:00** Referred to Revenue by prior reference. `referral-committee`
- **2021-03-25T20:31:00+00:00** Public Hearing held.
- **2021-04-19T22:01:00+00:00** Work Session held.
- **2021-05-05T22:17:00+00:00** Work Session held.
- **2021-05-07T23:37:53+00:00** Recommendation: Do pass. `committee-passage-favorable`
- **2021-05-10T18:21:34+00:00** Second reading. `reading-2`
- **2021-05-11T18:25:29+00:00** Third reading. Carried by Reschke. Passed. `passage, reading-3`
- **2021-05-12T17:20:51+00:00** First reading. Referred to President's desk. `introduction, reading-1, referral-committee`
- **2021-05-17T18:44:25+00:00** Referred to Finance and Revenue. `referral-committee`
- **2021-06-02T20:01:00+00:00** Public Hearing held.
- **2021-06-09T20:02:00+00:00** Work Session held.
- **2021-06-14T16:00:29+00:00** Recommendation: Do pass. `committee-passage-favorable`
- **2021-06-14T18:18:23+00:00** Second reading. `reading-2`
- **2021-06-15T18:33:29+00:00** Third reading. Carried by Riley. Passed. `passage, reading-3`
- **2021-06-15T18:34:29+00:00** Vote explanation(s) filed by Heard.
- **2021-06-17T16:27:17+00:00** Speaker signed. `passage`
- **2021-06-22T15:29:38+00:00** President signed. `passage`
- **2021-07-14T19:16:00+00:00** Governor signed. `executive-signature`
- **2021-09-25T15:00:00+00:00** Chapter 455, (2021 Laws): Effective date September 25, 2021.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/a6288206-12ea-4df0-9a2d-22dc17877d1d`. Confidence: reported (aggregated from official Oregon legislature records).