---
type: "Bill"
title: "Relating to property taxation authority; and prescribing an effective date."
description: "Amends and repeals statutes to eliminate conflict between certain grants of property taxation authority and constitutional requirements related to property taxation."
jurisdiction: "us/states/or"
legislature: "Oregon Legislative Assembly"
session: "2023R1"
identifier: "SB 206"
citation: "Oregon SB 206 (2023R1)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: []
version_count: 2
action_count: 24
vote_count: 4
first_action: "2023-01-09T18:53:53+00:00"
last_action: "2023-06-14T19:00:32+00:00"
source: "openstates"
source_identifier: "ocd-bill/ad8e9743-5320-4f70-a4ce-b57d5e5ae387"
source_url: "https://olis.oregonlegislature.gov/liz/2023R1/Measures/Overview/SB206"
source_hash: "7d17b3914a99135e48627c468915ea3e589badb381d44f0113c2611bd637c8a4"
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 SB 206 (2023R1) — Relating to property taxation authority; and prescribing an effective date.

Amends and repeals statutes to eliminate conflict between certain grants of property taxation authority and constitutional requirements related to property taxation.

## 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/2023R1/Downloads/MeasureDocument/SB206/Introduced)
2. **Enrolled** (enrolled) — [source](https://olis.oregonlegislature.gov/liz/2023R1/Downloads/MeasureDocument/SB206/Enrolled)

## Votes

- Heard and Reported Out — **5–0** (pass) · upper
- Read third time under Consent Calendar. Passed. — **54–0** (pass) · lower
- Heard and Reported Out — **6–0** (pass) · lower
- Third reading. Carried by Boquist. Passed. — **29–0** (pass) · upper

## Timeline

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

- **2023-01-09T18:53:53+00:00** Introduction and first reading. Referred to President's desk. `introduction, reading-1, referral-committee`
- **2023-01-14T20:26:46+00:00** Referred to Finance and Revenue. `referral-committee`
- **2023-03-13T22:01:00+00:00** Public Hearing held.
- **2023-03-21T22:02:00+00:00** Work Session held.
- **2023-03-27T16:22:30+00:00** Recommendation: Do pass. `committee-passage-favorable`
- **2023-03-27T17:34:50+00:00** Second reading. `reading-2`
- **2023-03-28T19:10:40+00:00** Carried over to 03-29 by unanimous consent.
- **2023-03-29T20:10:13+00:00** Carried over to 03-30 by unanimous consent.
- **2023-03-30T19:25:50+00:00** Carried over to 04-03 by unanimous consent.
- **2023-04-03T19:04:49+00:00** Third reading. Carried by Boquist. Passed. `passage, reading-3`
- **2023-04-04T17:39:45+00:00** First reading. Referred to Speaker's desk. `introduction, reading-1, referral-committee`
- **2023-04-07T16:22:53+00:00** Referred to Revenue. `referral-committee`
- **2023-04-19T15:31:00+00:00** Public Hearing held.
- **2023-05-16T15:02:00+00:00** Work Session held.
- **2023-05-18T22:55:08+00:00** Recommendation: Do pass. `committee-passage-favorable`
- **2023-05-22T18:01:06+00:00** Second reading. `reading-2`
- **2023-05-23T21:17:55+00:00** Rules suspended. Carried over to May 24, 2023 Calendar.
- **2023-05-24T19:10:19+00:00** Rules suspended, taken from 05-24 Calendar and placed on Consent Calendar for 05-25.
- **2023-05-25T18:53:07+00:00** Read third time under Consent Calendar. Passed. `passage, reading-3`
- **2023-05-31T18:07:56+00:00** President signed. `passage`
- **2023-06-01T17:16:39+00:00** Speaker signed. `passage`
- **2023-06-07T18:25:15+00:00** Governor signed. `executive-signature`
- **2023-06-14T18:51:29+00:00** Chapter 173, 2023 Laws.
- **2023-06-14T19:00:32+00:00** 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/ad8e9743-5320-4f70-a4ce-b57d5e5ae387`. Confidence: reported (aggregated from official Oregon legislature records).