Fabio
5.6 KiB
5.6 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 estate tax; and prescribing an effective date. | </b> </i>] [<i>Provides that the Oregon estate tax is imposed only on the estates of decedents dying on or before January 1, 2025.</i>] <b>Modifies the exemption from taxable estate for the value of natural resource property as applicable to forestland. Limits the exemption to small forestland owners and allows an exemption based on active management appropriate for the current phase of the forest management cycle. Applies to estates of decedents dying on or after January 1, 2026.</b> Takes effect on the 91st day following adjournment sine die. | us/states/or | Oregon Legislative Assembly | 2025R1 | SB 485 | Oregon SB 485 (2025R1) |
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enacted |
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5 | 21 | 4 | 2025-01-13T17:07:30+00:00 | 2025-08-08T15:10:01+00:00 | openstates | ocd-bill/5f1ba929-549e-47e7-8b59-bd16ece285f6 | https://olis.oregonlegislature.gov/liz/2025R1/Measures/Overview/SB485 | e1f26ca3c7f23769e2540d4dfd6cb1cd3985709a514654ba68589a3b36eb3f55 | 2026-07-01 | https://data.openstates.org/daily/2026-07-01/public.pgdump | 2026-07-06 | reported |
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Oregon SB 485 (2025R1) — Relating to estate tax; and prescribing an effective date.
] [Provides that the Oregon estate tax is imposed only on the estates of decedents dying on or before January 1, 2025.] Modifies the exemption from taxable estate for the value of natural resource property as applicable to forestland. Limits the exemption to small forestland owners and allows an exemption based on active management appropriate for the current phase of the forest management cycle. Applies to estates of decedents dying on or after January 1, 2026. 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.
- Introduced (filed) — source
- Senate Amendments to Introduced (filed) — source
- A-Engrossed (committee substitute) — source
- SFR Amendment -2 (committee substitute) — source
- Enrolled (enrolled) — source
Votes
- Third reading. Carried by Smith DB. Passed. — 29–0 (pass) · upper
- Third reading. Carried by Osborne. Passed. — 52–0 (pass) · lower
- Heard and Reported Out with Amendments — 5–0 (pass) · upper
- Heard and Reported Out — 4–0 (pass) · lower
Sponsors
- Darcey Edwards — primary (person)
- David Brock Smith — primary (person)
- Mark Meek — primary (person)
- Virgle Osborne — primary (person)
- Anna Scharf — cosponsor (person)
- Bobby Levy — cosponsor (person)
- Cedric Hayden — cosponsor (person)
- Darin Harbick — cosponsor (person)
- E. Werner Reschke — cosponsor (person)
- Ed Diehl — cosponsor (person)
- Kevin Mannix — cosponsor (person)
Timeline
The legislative action history — every referral, reading, and vote.
- 2025-01-13T17:07:30+00:00 Introduction and first reading. Referred to President's desk.
introduction, reading-1, referral-committee - 2025-01-17T22:13:22+00:00 Referred to Finance and Revenue.
referral-committee - 2025-05-07T15:01:00+00:00 Public Hearing held.
- 2025-05-12T15:02:00+00:00 Work Session held.
- 2025-05-16T17:20:27+00:00 Recommendation: Do pass with amendments. (Printed A-Eng.)
committee-passage-favorable - 2025-05-19T18:21:23+00:00 Second reading.
reading-2 - 2025-05-20T18:36:03+00:00 Third reading. Carried by Smith DB. Passed.
passage, reading-3 - 2025-05-21T19:05:46+00:00 First reading. Referred to Speaker's desk.
introduction, reading-1, referral-committee - 2025-05-22T22:38:31+00:00 Referred to Revenue.
referral-committee - 2025-06-04T20:31:00+00:00 Public Hearing held.
- 2025-06-13T15:32:00+00:00 Work Session held.
- 2025-06-16T22:22:02+00:00 Recommendation: Do pass.
committee-passage-favorable - 2025-06-17T19:17:44+00:00 Second reading.
reading-2 - 2025-06-18T20:33:51+00:00 Rules suspended. Carried over to June 19, 2025 Calendar.
- 2025-06-19T19:18:35+00:00 Third reading. Carried by Osborne. Passed.
passage, reading-3 - 2025-06-19T19:17:35+00:00 Potential conflict(s) of interest declared by Edwards.
- 2025-06-20T21:04:24+00:00 President signed.
passage - 2025-06-20T21:39:03+00:00 Speaker signed.
passage - 2025-07-24T21:34:59+00:00 Governor signed.
executive-signature - 2025-08-08T15:06:12+00:00 Chapter 595, 2025 Laws.
- 2025-08-08T15:10:01+00:00 Effective date, September 26, 2025.
Source
OpenStates / OpenCivicData bulk snapshot 2026-07-01; origin ocd-bill/5f1ba929-549e-47e7-8b59-bd16ece285f6. Confidence: reported (aggregated from official Oregon legislature records).