---
type: "Bill"
title: "Relating to property tax exemption for multiunit rental housing; and prescribing an effective date."
description: "Extends the sunset date for the property tax exemption for multiunit rental housing. Takes effect on the 91st day following adjournment sine die."
jurisdiction: "us/states/or"
legislature: "Oregon Legislative Assembly"
session: "2025R1"
identifier: "HB 2078"
citation: "Oregon HB 2078 (2025R1)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: []
version_count: 2
action_count: 21
vote_count: 4
first_action: "2025-01-13T16:01:32+00:00"
last_action: "2025-06-11T23:37:45+00:00"
source: "openstates"
source_identifier: "ocd-bill/bb4f9a8d-25ae-4a9f-b2a4-2c83e73fae1e"
source_url: "https://olis.oregonlegislature.gov/liz/2025R1/Measures/Overview/HB2078"
source_hash: "5a3b64e9bace93800b6209b63a1bec5fca73fe547bf4b60525a01f754855ae42"
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 2078 (2025R1) — Relating to property tax exemption for multiunit rental housing; and prescribing an effective date.

Extends the sunset date for the property tax exemption for multiunit rental housing. Takes effect on the 91st day following adjournment sine die.

## 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/2025R1/Downloads/MeasureDocument/HB2078/Introduced)
2. **Enrolled** (enrolled) — [source](https://olis.oregonlegislature.gov/liz/2025R1/Downloads/MeasureDocument/HB2078/Enrolled)

## Votes

- Third reading. Carried by Meek. Passed. — **26–0** (pass) · upper
- Heard and Reported Out — **7–0** (pass) · lower
- Third reading. Carried by Hudson. Passed. — **56–0** (pass) · lower
- Heard and Reported Out — **5–0** (pass) · upper

## Timeline

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

- **2025-01-13T16:01:32+00:00** First reading. Referred to Speaker's desk. `introduction, reading-1, referral-committee`
- **2025-01-17T20:47:46+00:00** Referred to Revenue. `referral-committee`
- **2025-02-04T23:01:00+00:00** Public Hearing held.
- **2025-04-01T22:02:00+00:00** Work Session held.
- **2025-04-03T21:37:47+00:00** Recommendation: Do pass. `committee-passage-favorable`
- **2025-04-07T18:34:06+00:00** Second reading. `reading-2`
- **2025-04-08T19:23:13+00:00** Rules suspended. Carried over to April 9, 2025 Calendar.
- **2025-04-09T19:14:19+00:00** Third reading. Carried by Hudson. Passed. `passage, reading-3`
- **2025-04-10T21:44:51+00:00** First reading. Referred to President's desk. `introduction, reading-1, referral-committee`
- **2025-04-10T22:27:13+00:00** Referred to Finance and Revenue. `referral-committee`
- **2025-05-05T15:01:00+00:00** Public Hearing held.
- **2025-05-12T15:02:00+00:00** Work Session held.
- **2025-05-15T17:24:01+00:00** Recommendation: Do pass. `committee-passage-favorable`
- **2025-05-15T18:43:52+00:00** Second reading. `reading-2`
- **2025-05-19T19:23:52+00:00** Carried over to 05-20 by unanimous consent.
- **2025-05-20T19:31:29+00:00** Carried over to 05-21 by unanimous consent.
- **2025-05-21T18:34:53+00:00** Third reading. Carried by Meek. Passed. `passage, reading-3`
- **2025-05-22T18:57:42+00:00** Speaker signed. `passage`
- **2025-05-22T22:08:01+00:00** President signed. `passage`
- **2025-05-28T20:48:30+00:00** Governor signed. `executive-signature`
- **2025-06-11T23:37:45+00:00** Chapter 193, (2025 Laws): effective on the 91st day following adjournment sine die.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/bb4f9a8d-25ae-4a9f-b2a4-2c83e73fae1e`. Confidence: reported (aggregated from official Oregon legislature records).