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---
type: "Bill"
title: "Relating to property taxation; and prescribing an effective date."
description: "<i>Directs Legislative Revenue Officer to study property tax reform and report findings to interim committees of Legislative Assembly related to revenue no later than September 15, 2022.</i>]"
jurisdiction: "us/states/or"
legislature: "Oregon Legislative Assembly"
session: "2021 Regular Session"
identifier: "HB 2438"
citation: "Oregon HB 2438 (2021 Regular Session)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Greg Smith", "Nancy Nathanson"]
version_count: 5
action_count: 19
vote_count: 4
first_action: "2021-01-11T15:57:04+00:00"
last_action: "2021-09-25T15:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/01ca6fe4-8ae3-483d-9bc9-c403ea9e381b"
source_url: "https://olis.oregonlegislature.gov/liz/2021R1/Measures/Overview/HB2438"
source_hash: "16cf1e001f9d75e53317dc05c8b736a8279c5275c7e7097275e2298809fa35bb"
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 2438 (2021 Regular Session) — Relating to property taxation; and prescribing an effective date.
<i>Directs Legislative Revenue Officer to study property tax reform and report findings to interim committees of Legislative Assembly related to revenue no later than September 15, 2022.</i>]
## 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.oregonlegislature.gov/liz/2021R1/Downloads/MeasureDocument/HB2438/House%20Amendments%20to%20Introduced)
2. **Introduced** (filed) — [source](https://olis.oregonlegislature.gov/liz/2021R1/Downloads/MeasureDocument/HB2438/Introduced)
3. **A-Engrossed** (committee substitute) — [source](https://olis.oregonlegislature.gov/liz/2021R1/Downloads/MeasureDocument/HB2438/A-Engrossed)
4. **HREV Amendment -3** (committee substitute) — [source](https://olis.oregonlegislature.gov/liz/2021R1/Downloads/ProposedAmendment/21224)
5. **Enrolled** (enrolled) — [source](https://olis.oregonlegislature.gov/liz/2021R1/Downloads/MeasureDocument/HB2438/Enrolled)
## Votes
- Heard and Reported Out — **50** (pass) · upper
- Rules suspended. Third reading. Carried by Smith G. Passed. — **581** (pass) · lower
- Heard and Reported Out with Amendments — **70** (pass) · lower
- Rules suspended. Third reading. Carried by Findley. Passed. — **281** (pass) · upper
## Sponsors
- Greg Smith — primary (person)
- Nancy Nathanson — primary (person)
- Bobby Levy — cosponsor (person)
- Mark Owens — cosponsor (person)
- Marty Wilde — cosponsor (person)
- Rep Leif — cosponsor (person)
- Rick Lewis — cosponsor (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2021-01-11T15:57:04+00:00** First reading. Referred to Speaker's desk. `introduction, reading-1, referral-committee`
- **2021-01-20T04:40:25+00:00** Referred to Revenue. `referral-committee`
- **2021-06-03T00:31:00+00:00** Public Hearing held.
- **2021-06-08T00:31:00+00:00** Work Session held.
- **2021-06-10T00:32:00+00:00** Work Session held.
- **2021-06-15T21:51:34+00:00** Recommendation: Do pass with amendments and be printed A-Engrossed. `committee-passage-favorable`
- **2021-06-17T17:38:07+00:00** Second reading. `reading-2`
- **2021-06-17T18:40:30+00:00** Rules suspended. Third reading. Carried by Smith G. Passed. `passage, reading-3`
- **2021-06-17T18:55:09+00:00** First reading. Referred to President's desk. `introduction, reading-1, referral-committee`
- **2021-06-17T21:01:53+00:00** Referred to Finance and Revenue. `referral-committee`
- **2021-06-21T20:02:00+00:00** Public Hearing and Work Session held.
- **2021-06-23T14:11:13+00:00** Recommendation: Do pass the A-Eng. bill. `committee-passage-favorable`
- **2021-06-23T15:27:27+00:00** Second reading. `reading-2`
- **2021-06-23T18:27:05+00:00** Rules suspended. Third reading. Carried by Findley. Passed. `passage, reading-3`
- **2021-06-24T20:13:33+00:00** Speaker signed. `passage`
- **2021-06-26T15:59:48+00:00** President signed. `passage`
- **2021-06-23T18:28:05+00:00** Vote explanation(s) filed by Heard.
- **2021-07-19T18:31:45+00:00** Governor signed. `executive-signature`
- **2021-09-25T15:00:00+00:00** Chapter 527, (2021 Laws): Effective date September 25, 2021.
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/01ca6fe4-8ae3-483d-9bc9-c403ea9e381b`. Confidence: reported (aggregated from official Oregon legislature records).