republic-os/legislation/us/states/or/2023r1/sb-919.md

---
type: "Bill"
title: "Relating to housing; and prescribing an effective date."
description: "<i>Provides</i>] <b>Authorizes city or county to adopt</b> five-year property tax exemption for newly constructed accessory dwelling unit, or newly converted duplex, triplex or quadplex, that is used as occupant's primary residence. <b>Requires approval of affected taxing districts imposing majority of total combined rate of taxation on eligible property.</b> Applies to property tax years beginning on or after July 1, 2024."
jurisdiction: "us/states/or"
legislature: "Oregon Legislative Assembly"
session: "2023R1"
identifier: "SB 919"
citation: "Oregon SB 919 (2023R1)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: []
version_count: 8
action_count: 25
vote_count: 5
first_action: "2023-02-16T19:55:15+00:00"
last_action: "2023-08-15T20:48:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/6b805db5-1493-4681-9793-3c74374cc8ab"
source_url: "https://olis.oregonlegislature.gov/liz/2023R1/Measures/Overview/SB919"
source_hash: "c30ea546fe71441e5648aa3092abcdf072dcaf0a329e3afdfe53d83036e237b4"
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 919 (2023R1) — Relating to housing; and prescribing an effective date.

<i>Provides</i>] <b>Authorizes city or county to adopt</b> five-year property tax exemption for newly constructed accessory dwelling unit, or newly converted duplex, triplex or quadplex, that is used as occupant's primary residence. <b>Requires approval of affected taxing districts imposing majority of total combined rate of taxation on eligible property.</b> Applies to property tax years beginning on or after July 1, 2024.

## 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/SB919/Introduced)
2. **Senate Amendments to Introduced** (filed) — [source](https://olis.oregonlegislature.gov/liz/2023R1/Downloads/MeasureDocument/SB919/Senate%20Amendments%20to%20Introduced)
3. **A-Engrossed** (committee substitute) — [source](https://olis.oregonlegislature.gov/liz/2023R1/Downloads/MeasureDocument/SB919/A-Engrossed)
4. **B-Engrossed** (committee substitute) — [source](https://olis.oregonlegislature.gov/liz/2023R1/Downloads/MeasureDocument/SB919/B-Engrossed)
5. **SFR Amendment -A3** (committee substitute) — [source](https://olis.oregonlegislature.gov/liz/2023R1/Downloads/ProposedAmendment/25261)
6. **SHDEV Amendment -2** (committee substitute) — [source](https://olis.oregonlegislature.gov/liz/2023R1/Downloads/ProposedAmendment/23659)
7. **Senate Amendments to A-Engrossed** (committee substitute) — [source](https://olis.oregonlegislature.gov/liz/2023R1/Downloads/MeasureDocument/SB919/Senate%20Amendments%20to%20A-Engrossed)
8. **Enrolled** (enrolled) — [source](https://olis.oregonlegislature.gov/liz/2023R1/Downloads/MeasureDocument/SB919/Enrolled)

## Votes

- Heard and Reported Out with Amendments — **5–0** (pass) · upper
- Third reading. Carried by Jama. Passed. — **18–7** (pass) · upper
- Heard and Reported Out — **4–1** (pass) · upper
- Rules suspended. Third reading. Carried by Nathanson. Passed. — **43–10** (pass) · lower
- Heard and Reported Out — **6–0** (pass) · lower

## Timeline

The legislative action history — every referral, reading, and vote.

- **2023-02-16T19:55:15+00:00** Introduction and first reading. Referred to President's desk. `introduction, reading-1, referral-committee`
- **2023-02-20T17:21:45+00:00** Referred to Housing and Development. `referral-committee`
- **2023-03-22T15:01:00+00:00** Public Hearing held.
- **2023-03-27T15:02:00+00:00** Work Session held.
- **2023-03-31T22:10:54+00:00** Recommendation: Do pass with amendments and be referred to Finance and Revenue. (Printed A-Eng.) `committee-passage-favorable`
- **2023-03-31T22:10:55+00:00** Referred to Finance and Revenue by order of the President. `referral-committee`
- **2023-04-26T22:01:00+00:00** Public Hearing held.
- **2023-06-06T22:02:00+00:00** Work Session held.
- **2023-06-09T21:56:01+00:00** Recommendation: Do pass with amendments. (Printed B-Eng.) `committee-passage-favorable`
- **2023-06-15T21:55:03+00:00** Second reading. `reading-2`
- **2023-06-16T19:18:31+00:00** Carried over to 06-20 by unanimous consent.
- **2023-06-20T19:29:56+00:00** Third reading. Carried by Jama. Passed. `passage, reading-3`
- **2023-06-20T21:15:51+00:00** First reading. Referred to Speaker's desk. `introduction, reading-1, referral-committee`
- **2023-06-20T23:02:59+00:00** Referred to Revenue. `referral-committee`
- **2023-06-22T15:01:00+00:00** Public Hearing held.
- **2023-06-22T15:08:00+00:00** Work Session held.
- **2023-06-23T18:36:03+00:00** Recommendation: Do pass. `committee-passage-favorable`
- **2023-06-23T22:44:56+00:00** Second reading. `reading-2`
- **2023-06-23T23:36:14+00:00** Rules suspended. Third reading. Carried by Nathanson. Passed. `passage, reading-3`
- **2023-06-20T19:30:56+00:00** Vote explanation(s) filed by Smith DB.
- **2023-06-27T18:54:47+00:00** President signed. `passage`
- **2023-06-29T18:11:08+00:00** Speaker signed. `passage`
- **2023-08-01T00:45:00+00:00** Governor signed. `executive-signature`
- **2023-08-15T20:43:00+00:00** Chapter 583, 2023 Laws.
- **2023-08-15T20:48:00+00:00** Effective date, September 24, 2023.

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/6b805db5-1493-4681-9793-3c74374cc8ab`. Confidence: reported (aggregated from official Oregon legislature records).