Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
7.8 KiB
type, title, description, jurisdiction, legislature, session, identifier, citation, classification, subjects, status, primary_sponsors, version_count, action_count, vote_count, first_action, last_action, source, source_identifier, source_url, source_hash, vintage, source_snapshot, retrieved_at, confidence, tags
| type | title | description | jurisdiction | legislature | session | identifier | citation | classification | subjects | status | primary_sponsors | version_count | action_count | vote_count | first_action | last_action | source | source_identifier | source_url | source_hash | vintage | source_snapshot | retrieved_at | confidence | tags | |||||||
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| Bill | Relating to the taxation of certain heavy equipment; and prescribing an effective date. | Imposes tax on rental price of construction, mining, earthmoving or industrial equipment, together with attachments and other equipment and tools, that is mobile and held primarily for rental. Directs Department of Revenue to administer heavy equipment rental tax program. <b>Provides for pro rata distribution of two percent of gross tax revenues among counties that do not otherwise receive qualified heavy equipment rental tax revenues.</b> Provides for distribution to counties of <b>net</b> tax revenues attributable to rentals made from locations in county. Directs county treasurer to distribute tax moneys to local taxing districts in accordance with property tax and interest distribution percentage schedule. Provides for temporary annual payments by or to equipment owner of any difference between heavy equipment rental tax and ad valorem property tax that would be assessed on such equipment if such equipment were subject to ad valorem property tax. Requires department to submit report regarding heavy equipment rental tax experience, including proposed tax rate to maintain revenue neutrality with respect to replacement of ad valorem property tax by heavy equipment rental tax, to interim committees related to revenue no later than July 1, 2022. | us/states/or | Oregon Legislative Assembly | 2018 Regular Session | HB 4139 | Oregon HB 4139 (2018 Regular Session) |
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enacted |
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4 | 28 | 4 | 2018-01-22T18:07:03+00:00 | 2018-04-11T21:44:33+00:00 | openstates | ocd-bill/53aaf600-72c6-4e85-8b41-cc0b69ec6f03 | https://olis.leg.state.or.us/liz/2018R1/Measures/Overview/HB4139 | be32ccedde662f019cac2c12b53f653e3161604f43809a5439666bb18f64339f | 2026-07-01 | https://data.openstates.org/daily/2026-07-01/public.pgdump | 2026-07-06 | reported |
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Oregon HB 4139 (2018 Regular Session) — Relating to the taxation of certain heavy equipment; and prescribing an effective date.
Imposes tax on rental price of construction, mining, earthmoving or industrial equipment, together with attachments and other equipment and tools, that is mobile and held primarily for rental. Directs Department of Revenue to administer heavy equipment rental tax program. Provides for pro rata distribution of two percent of gross tax revenues among counties that do not otherwise receive qualified heavy equipment rental tax revenues. Provides for distribution to counties of net tax revenues attributable to rentals made from locations in county. Directs county treasurer to distribute tax moneys to local taxing districts in accordance with property tax and interest distribution percentage schedule. Provides for temporary annual payments by or to equipment owner of any difference between heavy equipment rental tax and ad valorem property tax that would be assessed on such equipment if such equipment were subject to ad valorem property tax. Requires department to submit report regarding heavy equipment rental tax experience, including proposed tax rate to maintain revenue neutrality with respect to replacement of ad valorem property tax by heavy equipment rental tax, to interim committees related to revenue no later than July 1, 2022.
Version chain
The bill's text revisions, in order — the diff chain from filing to enrollment.
- House Amendments to Introduced (filed) — [source](https://olis.leg.state.or.us/liz/2018R1/Downloads/MeasureDocument/HB4139/House Amendments to Introduced)
- Introduced (filed) — source
- A-Engrossed (committee substitute) — source
- Enrolled (enrolled) — source
Votes
- Heard and Reported Out — 44–0 (pass) · legislature
- Heard and Reported Out with Amendments — 9–0 (pass) · legislature
- Rules suspended. Third reading. Carried by Hansell. Passed. — 29–0 (pass) · legislature
- Rules suspended. Third reading. Carried by Barreto. Passed. — 57–1 (pass) · legislature
Sponsors
- Bill Hansell — primary (person)
- Caddy McKeown — primary (person)
- Greg Barreto — primary (person)
- Arnie Roblan — cosponsor (person)
- Barbara Smith Warner — cosponsor (person)
- Bill Post — cosponsor (person)
- Dallas Heard — cosponsor (person)
- David Brock Smith — cosponsor (person)
- E. Werner Reschke — cosponsor (person)
- Janeen Sollman — cosponsor (person)
- Jeffrey Helfrich — cosponsor (person)
- Knute Buehler — cosponsor (person)
- Pam Marsh — cosponsor (person)
- Paul Evans — cosponsor (person)
- Rob Nosse — cosponsor (person)
- Ron Noble — cosponsor (person)
- Sal Esquivel — cosponsor (person)
Timeline
The legislative action history — every referral, reading, and vote.
- 2018-01-22T18:07:03+00:00 Presession Released to the Public.
- 2018-02-05T15:22:09+00:00 First reading. Referred to Speaker's desk.
introduction, reading-1, referral-committee - 2018-02-05T16:53:18+00:00 Referred to Revenue with subsequent referral to Ways and Means.
referral-committee - 2018-02-08T21:01:00+00:00 Public Hearing held.
- 2018-02-22T21:02:00+00:00 Work Session held.
- 2018-02-23T23:27:37+00:00 Recommendation: Do pass with amendments, be printed A-Engrossed, and be referred to Ways and Means by prior reference.
committee-passage-favorable - 2018-02-23T23:29:00+00:00 Referred to Ways and Means by prior reference.
referral-committee - 2018-02-26T23:01:00+00:00 Work Session held.
- 2018-02-26T18:09:00+00:00 Assigned to Subcommittee On General Government.
referral-committee - 2018-02-27T21:15:00+00:00 Assigned to Subcommittee On Capital Construction.
referral-committee - 2018-03-01T21:03:00+00:00 Returned to Full Committee.
- 2018-03-01T21:02:00+00:00 Work Session held.
- 2018-03-02T23:02:00+00:00 Work Session held.
- 2018-03-03T03:37:29+00:00 Recommendation: Do pass.
committee-passage-favorable - 2018-03-03T16:26:30+00:00 Second reading.
reading-2 - 2018-03-03T18:22:31+00:00 Rules suspended. Third reading. Carried by Barreto. Passed.
passage, reading-3 - 2018-03-03T18:37:55+00:00 First reading. Referred to President's desk.
introduction, reading-1, referral-committee - 2018-03-03T18:38:10+00:00 Referred to Ways and Means.
referral-committee - 2018-03-03T18:23:31+00:00 Potential conflict(s) of interest declared by Barreto.
- 2018-03-03T22:38:22+00:00 Recommendation: Do pass the A-Eng. bill.
committee-passage-favorable - 2018-03-03T22:50:57+00:00 Second reading.
reading-2 - 2018-03-03T23:32:27+00:00 Rules suspended. Third reading. Carried by Hansell. Passed.
passage, reading-3 - 2018-03-03T23:33:27+00:00 Thatcher declared conflict of interest.
- 2018-03-03T18:24:31+00:00 Vote explanation(s) filed by Heard.
- 2018-03-07T00:24:00+00:00 Speaker signed.
passage - 2018-03-08T18:22:19+00:00 President signed.
passage - 2018-04-03T20:09:37+00:00 Governor signed.
executive-signature - 2018-04-11T21:44:33+00:00 Chapter 64, (2018 Laws): Effective date June 2, 2018.
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/53aaf600-72c6-4e85-8b41-cc0b69ec6f03. Confidence: reported (aggregated from official Oregon legislature records).