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---
type: "Bill"
title: "Relating to floating structures; and prescribing an effective date."
description: "Clarifies distinction between commercial and residential floating structures for purposes of personal property tax return requirement."
jurisdiction: "us/states/or"
legislature: "Oregon Legislative Assembly"
session: "2023R1"
identifier: "SB 198"
citation: "Oregon SB 198 (2023R1)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Chris Gorsek"]
version_count: 5
action_count: 21
vote_count: 4
first_action: "2023-01-09T18:53:53+00:00"
last_action: "2023-06-14T19:00:32+00:00"
source: "openstates"
source_identifier: "ocd-bill/be657ddc-815a-42f3-96b9-88779d562de2"
source_url: "https://olis.oregonlegislature.gov/liz/2023R1/Measures/Overview/SB198"
source_hash: "f89732d1a6bef788438532104e1c98f4d637b58c669b350bc2d4347f2056a9dd"
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 198 (2023R1) — Relating to floating structures; and prescribing an effective date.
Clarifies distinction between commercial and residential floating structures for purposes of personal property tax return requirement.
## 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/2023R1/Downloads/MeasureDocument/SB198/Introduced)
2. **Senate Amendments to Introduced** (filed) — [source](https://olis.oregonlegislature.gov/liz/2023R1/Downloads/MeasureDocument/SB198/Senate%20Amendments%20to%20Introduced)
3. **A-Engrossed** (committee substitute) — [source](https://olis.oregonlegislature.gov/liz/2023R1/Downloads/MeasureDocument/SB198/A-Engrossed)
4. **SFR Amendment -1** (committee substitute) — [source](https://olis.oregonlegislature.gov/liz/2023R1/Downloads/ProposedAmendment/24519)
5. **Enrolled** (enrolled) — [source](https://olis.oregonlegislature.gov/liz/2023R1/Downloads/MeasureDocument/SB198/Enrolled)
## Votes
- Heard and Reported Out — **4–0** (pass) · upper
- Read third time under Consent Calendar. Passed. — **54–0** (pass) · lower
- Third reading. Carried by Boquist. Passed. — **29–0** (pass) · upper
- Heard and Reported Out — **6–0** (pass) · lower
## Sponsors
- Chris Gorsek — primary (person)
- Zach Hudson — cosponsor (person)
## Timeline
The legislative action history — every referral, reading, and vote.
- **2023-01-09T18:53:53+00:00** Introduction and first reading. Referred to President's desk. `introduction, reading-1, referral-committee`
- **2023-01-13T19:45:37+00:00** Referred to Finance and Revenue. `referral-committee`
- **2023-03-27T22:01:00+00:00** Public Hearing held.
- **2023-04-18T22:02:00+00:00** Work Session held.
- **2023-04-21T21:56:13+00:00** Recommendation: Do pass with amendments. (Printed A-Eng.) `committee-passage-favorable`
- **2023-04-24T18:26:01+00:00** Second reading. `reading-2`
- **2023-04-25T19:14:34+00:00** Third reading. Carried by Boquist. Passed. `passage, reading-3`
- **2023-04-26T17:17:00+00:00** First reading. Referred to Speaker's desk. `introduction, reading-1, referral-committee`
- **2023-04-27T00:25:18+00:00** Referred to Revenue. `referral-committee`
- **2023-05-09T15:31:00+00:00** Public Hearing held.
- **2023-05-16T15:02:00+00:00** Work Session held.
- **2023-05-22T13:52:02+00:00** Recommendation: Do pass. `committee-passage-favorable`
- **2023-05-22T18:01:06+00:00** Second reading. `reading-2`
- **2023-05-23T21:17:55+00:00** Rules suspended. Carried over to May 24, 2023 Calendar.
- **2023-05-24T19:09:33+00:00** Rules suspended, taken from 05-24 Calendar and placed on Consent Calendar for 05-25.
- **2023-05-25T18:52:21+00:00** Read third time under Consent Calendar. Passed. `passage, reading-3`
- **2023-05-31T18:07:56+00:00** President signed. `passage`
- **2023-06-01T17:16:39+00:00** Speaker signed. `passage`
- **2023-06-07T18:25:15+00:00** Governor signed. `executive-signature`
- **2023-06-14T18:51:29+00:00** Chapter 172, 2023 Laws.
- **2023-06-14T19:00:32+00:00** Effective on the 91st day following adjournment sine die.
## Source
OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/be657ddc-815a-42f3-96b9-88779d562de2`. Confidence: reported (aggregated from official Oregon legislature records).