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---
type: "Bill"
title: "Relating to the taxation of floating homes; and prescribing an effective date."
description: "Provides that personal property tax returns not required for floating homes unless new property or new improvements have been added to property tax account since preceding assessment year."
jurisdiction: "us/states/or"
legislature: "Oregon Legislative Assembly"
session: "2022R1"
identifier: "SB 1559"
citation: "Oregon SB 1559 (2022R1)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Chris Gorsek", "Lew Frederick", "Zach Hudson"]
version_count: 5
action_count: 19
vote_count: 4
first_action: "2022-02-01T15:05:58+00:00"
last_action: "2022-04-01T17:10:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/0603785b-310d-456f-9c66-d4c765372ea0"
source_url: "https://olis.oregonlegislature.gov/liz/2022R1/Measures/Overview/SB1559"
source_hash: "ac708d702e0459f00cf11929097b5b95e20b10debb58b2bf42003c6f3f14b415"
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 SB 1559 (2022R1) — Relating to the taxation of floating homes; and prescribing an effective date.
Provides that personal property tax returns not required for floating homes unless new property or new improvements have been added to property tax account since preceding assessment year.
## 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/2022R1/Downloads/MeasureDocument/SB1559/Introduced)
2. **Senate Amendments to Introduced** (filed) — [source](https://olis.oregonlegislature.gov/liz/2022R1/Downloads/MeasureDocument/SB1559/Senate%20Amendments%20to%20Introduced)
3. **A-Engrossed** (committee substitute) — [source](https://olis.oregonlegislature.gov/liz/2022R1/Downloads/MeasureDocument/SB1559/A-Engrossed)
4. **SFR Amendment -1** (committee substitute) — [source](https://olis.oregonlegislature.gov/liz/2022R1/Downloads/ProposedAmendment/22166)
5. **Enrolled** (enrolled) — [source](https://olis.oregonlegislature.gov/liz/2022R1/Downloads/MeasureDocument/SB1559/Enrolled)
## Votes
- Third reading. Carried by Hudson. Passed. — **57–1** (pass) · lower
- Heard and Reported Out with Amendments — **5–0** (pass) · upper
- Third reading. Carried by Gorsek. Passed. — **27–0** (pass) · upper
- Heard and Reported Out — **7–0** (pass) · lower
## Sponsors
- Chris Gorsek — primary (person)
- Lew Frederick — primary (person)
- Zach Hudson — primary (person)
- Karin Power — cosponsor (person)
- Maxine Dexter — cosponsor (person)
- Ricki Ruiz — cosponsor (person)
- Tawna Sanchez — cosponsor (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2022-02-01T15:05:58+00:00** Introduction and first reading. Referred to President's desk. `introduction, reading-1, referral-committee`
- **2022-02-01T16:27:56+00:00** Referred to Finance and Revenue. `referral-committee`
- **2022-02-14T16:01:00+00:00** Public Hearing held.
- **2022-02-16T16:02:00+00:00** Work Session held.
- **2022-02-18T17:08:14+00:00** Recommendation: Do pass with amendments. (Printed A-Eng.) `committee-passage-favorable`
- **2022-02-21T19:10:38+00:00** Second reading. `reading-2`
- **2022-02-22T19:24:30+00:00** Third reading. Carried by Gorsek. Passed. `passage, reading-3`
- **2022-02-22T19:47:05+00:00** First reading. Referred to Speaker's desk. `introduction, reading-1, referral-committee`
- **2022-02-23T03:18:30+00:00** Referred to Revenue. `referral-committee`
- **2022-02-28T20:01:00+00:00** Public Hearing held.
- **2022-03-01T02:02:00+00:00** Work Session held.
- **2022-03-01T23:23:02+00:00** Recommendation: Do pass. `committee-passage-favorable`
- **2022-03-03T01:34:01+00:00** Second reading. `reading-2`
- **2022-03-03T22:22:52+00:00** Third reading. Carried by Hudson. Passed. `passage, reading-3`
- **2022-03-08T20:06:47+00:00** President signed. `passage`
- **2022-03-08T23:24:20+00:00** Speaker signed. `passage`
- **2022-03-24T18:16:55+00:00** Governor signed. `executive-signature`
- **2022-04-01T17:03:00+00:00** Chapter 96, 2022 Laws.
- **2022-04-01T17:10:00+00:00** Effective date, June 3, 2022.
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/0603785b-310d-456f-9c66-d4c765372ea0`. Confidence: reported (aggregated from official Oregon legislature records).