republic-os/legislation/us/states/or/2021-regular-session/hb-2607.md

---
type: "Bill"
title: "Relating to construction taxes; and prescribing an effective date."
description: "Exempts from construction taxes residential housing being constructed to replace residential housing destroyed or damaged by fire or other emergency event or situation. Applies to residential housing destroyed or damaged on or after January 1, 2020."
jurisdiction: "us/states/or"
legislature: "Oregon Legislative Assembly"
session: "2021 Regular Session"
identifier: "HB 2607"
citation: "Oregon HB 2607 (2021 Regular Session)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Bill Post", "David Gomberg", "Fred Girod"]
version_count: 2
action_count: 31
vote_count: 5
first_action: "2021-01-11T15:57:04+00:00"
last_action: "2021-09-25T15:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/cbb25d90-06b3-45ec-b3a3-a96b11e743b9"
source_url: "https://olis.oregonlegislature.gov/liz/2021R1/Measures/Overview/HB2607"
source_hash: "738afdbaae13387fe9456502ff745877f4f461acfe3153a587059fc0e657db74"
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 2607 (2021 Regular Session) — Relating to construction taxes; and prescribing an effective date.

Exempts from construction taxes residential housing being constructed to replace residential housing destroyed or damaged by fire or other emergency event or situation. Applies to residential housing destroyed or damaged on or after January 1, 2020.

## 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/2021R1/Downloads/MeasureDocument/HB2607/Introduced)
2. **Enrolled** (enrolled) — [source](https://olis.oregonlegislature.gov/liz/2021R1/Downloads/MeasureDocument/HB2607/Enrolled)

## Votes

- Heard and Reported Out — **10–0** (pass) · lower
- Heard and Reported Out — **5–0** (pass) · upper
- Third reading. Carried by Gomberg. Passed. — **49–0** (pass) · lower
- Heard and Reported Out — **6–0** (pass) · lower
- Third reading. Carried by Riley. Passed. — **29–1** (pass) · upper

## Sponsors

- Bill Post — primary (person)
- David Gomberg — primary (person)
- Fred Girod — primary (person)
- Boomer Wright — cosponsor (person)
- Brad Witt — cosponsor (person)
- Cedric Hayden — cosponsor (person)
- Christine Drazan — cosponsor (person)
- Daniel Bonham — cosponsor (person)
- David Brock Smith — cosponsor (person)
- Duane Stark — cosponsor (person)
- E. Werner Reschke — cosponsor (person)
- Jack Zika — cosponsor (person)
- Jami Cate — cosponsor (person)
- Jeff Reardon — cosponsor (person)
- Lily Morgan — cosponsor (person)
- Mark Meek — cosponsor (person)
- Pam Marsh — cosponsor (person)
- Raquel Moore-Green — cosponsor (person)
- Ron Noble — cosponsor (person)
- Shelly Boshart Davis — cosponsor (person)
- Vikki Breese-Iverson — 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 Wildfire Recovery with subsequent referral to Revenue. `referral-committee`
- **2021-02-09T01:31:00+00:00** Public Hearing held.
- **2021-03-02T01:32:00+00:00** Work Session held.
- **2021-03-04T14:20:26+00:00** Recommendation: Do pass and be referred to Revenue by prior reference. `committee-passage-favorable`
- **2021-03-04T14:20:27+00:00** Referred to Revenue by prior reference. `referral-committee`
- **2021-03-11T21:02:00+00:00** Public Hearing and Work Session held.
- **2021-03-18T23:40:53+00:00** Recommendation: Do pass. `committee-passage-favorable`
- **2021-03-22T18:30:20+00:00** Second reading. `reading-2`
- **2021-03-24T18:08:50+00:00** Carried over to March 29, 2021 Calendar by virtue of adjournment.
- **2021-03-29T18:12:26+00:00** Carried over to March 30, 2021 Calendar by virtue of adjournment.
- **2021-03-31T03:44:01+00:00** Carried over to March 31, 2021 Calendar by virtue of adjournment.
- **2021-04-01T03:58:35+00:00** Carried over to April 1, 2021 Calendar by virtue of adjournment.
- **2021-04-02T04:09:35+00:00** Rules suspended. Carried over to April 5, 2021 Calendar.
- **2021-04-06T04:04:34+00:00** Rules suspended. Carried over to April 6, 2021 Calendar.
- **2021-04-07T04:05:06+00:00** Carried over to April 7, 2021 Calendar by virtue of adjournment.
- **2021-04-08T03:53:10+00:00** Rules suspended. Carried over to April 8, 2021 Calendar.
- **2021-04-09T03:59:54+00:00** Carried over to April 9, 2021 Calendar by virtue of adjournment.
- **2021-04-09T17:40:00+00:00** Third reading. Carried by Gomberg. Passed. `passage, reading-3`
- **2021-04-12T18:26:27+00:00** First reading. Referred to President's desk. `introduction, reading-1, referral-committee`
- **2021-04-15T20:29:47+00:00** Referred to Finance and Revenue. `referral-committee`
- **2021-04-28T20:31:00+00:00** Public Hearing held.
- **2021-06-02T20:02:00+00:00** Work Session held.
- **2021-06-09T15:42:33+00:00** Recommendation: Do pass. `committee-passage-favorable`
- **2021-06-09T19:23:59+00:00** Second reading. `reading-2`
- **2021-06-10T18:30:11+00:00** Third reading. Carried by Riley. Passed. `passage, reading-3`
- **2021-06-10T18:31:11+00:00** Vote explanation(s) filed by Heard.
- **2021-06-14T17:16:18+00:00** Speaker signed. `passage`
- **2021-06-16T16:55:28+00:00** President signed. `passage`
- **2021-06-23T17:52:48+00:00** Governor signed. `executive-signature`
- **2021-09-25T15:00:00+00:00** Chapter 361, (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/cbb25d90-06b3-45ec-b3a3-a96b11e743b9`. Confidence: reported (aggregated from official Oregon legislature records).