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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
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)
bill
enacted
Bill Hansell
Caddy McKeown
Greg Barreto
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
legislation
bill
us-or

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.

  1. House Amendments to Introduced (filed) — [source](https://olis.leg.state.or.us/liz/2018R1/Downloads/MeasureDocument/HB4139/House Amendments to Introduced)
  2. Introduced (filed) — source
  3. A-Engrossed (committee substitute) — source
  4. Enrolled (enrolled) — source

Votes

  • Heard and Reported Out — 440 (pass) · legislature
  • Heard and Reported Out with Amendments — 90 (pass) · legislature
  • Rules suspended. Third reading. Carried by Hansell. Passed. — 290 (pass) · legislature
  • Rules suspended. Third reading. Carried by Barreto. Passed. — 571 (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).