Fabio
89 lines
4.6 KiB
Markdown
89 lines
4.6 KiB
Markdown
---
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type: "Bill"
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title: "Relating to estate tax treatment of natural resource property; and prescribing an effective date."
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description: "Modifies exemption from the taxable estate for the value of natural resource property to accommodate interests owned through a trust or business entity. Adds detail to look-back and look-forward provisions as applicable to entities. Allows for replacement property. Applies to estates of decedents dying on or after July 1, 2025. Takes effect on the 91st day following adjournment sine die."
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jurisdiction: "us/states/or"
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legislature: "Oregon Legislative Assembly"
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session: "2025R1"
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identifier: "HB 3630"
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citation: "Oregon HB 3630 (2025R1)"
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classification: ["bill"]
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subjects: []
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status: "enacted"
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primary_sponsors: ["Kevin Mannix"]
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version_count: 2
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action_count: 19
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vote_count: 4
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first_action: "2025-02-20T19:35:40+00:00"
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last_action: "2025-08-13T19:42:36+00:00"
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source: "openstates"
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source_identifier: "ocd-bill/81731157-ab87-4314-9bb9-15be85b6731f"
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source_url: "https://olis.oregonlegislature.gov/liz/2025R1/Measures/Overview/HB3630"
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source_hash: "253a669b00a4750658e42667f648515725330212ee080bacdeb47ea4edbb4123"
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vintage: "2026-07-01"
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source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
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retrieved_at: "2026-07-06"
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confidence: "reported"
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tags: ["legislation", "bill", "us-or"]
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---
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# Oregon HB 3630 (2025R1) — Relating to estate tax treatment of natural resource property; and prescribing an effective date.
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Modifies exemption from the taxable estate for the value of natural resource property to accommodate interests owned through a trust or business entity. Adds detail to look-back and look-forward provisions as applicable to entities. Allows for replacement property. Applies to estates of decedents dying on or after July 1, 2025. Takes effect on the 91st day following adjournment sine die.
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## Version chain
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The bill's text revisions, in order — the diff chain from filing to enrollment.
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1. **Introduced** (filed) — [source](https://olis.oregonlegislature.gov/liz/2025R1/Downloads/MeasureDocument/HB3630/Introduced)
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2. **Enrolled** (enrolled) — [source](https://olis.oregonlegislature.gov/liz/2025R1/Downloads/MeasureDocument/HB3630/Enrolled)
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## Votes
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- Rules suspended. Third reading. Carried by Bonham. Passed. — **19–10** (pass) · upper
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- Heard and Reported Out — **3–2** (pass) · upper
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- Third reading. Carried by Mannix. Passed. — **53–0** (pass) · lower
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- Heard and Reported Out — **4–0** (pass) · lower
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## Sponsors
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- Kevin Mannix — primary (person)
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- Bobby Levy — cosponsor (person)
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- Boomer Wright — cosponsor (person)
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- Bruce Starr — cosponsor (person)
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- Cedric Hayden — cosponsor (person)
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- Darin Harbick — cosponsor (person)
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- David Brock Smith — cosponsor (person)
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- E. Werner Reschke — cosponsor (person)
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- Ed Diehl — cosponsor (person)
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- Rick Lewis — cosponsor (person)
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## Timeline
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The legislative action history — every referral, reading, and vote.
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- **2025-02-20T19:35:40+00:00** First reading. Referred to Speaker's desk. `introduction, reading-1, referral-committee`
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- **2025-02-21T18:24:39+00:00** Referred to Revenue. `referral-committee`
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- **2025-04-03T22:01:00+00:00** Public Hearing held.
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- **2025-06-13T15:32:00+00:00** Work Session held.
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- **2025-06-16T22:21:59+00:00** Recommendation: Do pass. `committee-passage-favorable`
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- **2025-06-17T18:54:06+00:00** Second reading. `reading-2`
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- **2025-06-18T20:31:01+00:00** Rules suspended. Carried over to June 19, 2025 Calendar.
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- **2025-06-19T17:42:10+00:00** Third reading. Carried by Mannix. Passed. `passage, reading-3`
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- **2025-06-19T19:05:13+00:00** First reading. Referred to President's desk. `introduction, reading-1, referral-committee`
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- **2025-06-19T20:47:00+00:00** Referred to Rules. `referral-committee`
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- **2025-06-20T17:01:00+00:00** Public Hearing held.
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- **2025-06-25T20:32:00+00:00** Work Session held.
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- **2025-06-26T16:44:58+00:00** Recommendation: Do pass. `committee-passage-favorable`
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- **2025-06-26T17:44:27+00:00** Second reading. `reading-2`
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- **2025-06-26T21:13:57+00:00** Rules suspended. Third reading. Carried by Bonham. Passed. `passage, reading-3`
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- **2025-06-27T21:26:47+00:00** Speaker signed. `passage`
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- **2025-06-27T22:58:40+00:00** President signed. `passage`
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- **2025-07-24T23:48:12+00:00** Governor signed. `executive-signature`
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- **2025-08-13T19:42:36+00:00** Chapter 577, (2025 Laws): Effective date September 26, 2025.
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## Source
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OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/81731157-ab87-4314-9bb9-15be85b6731f`. Confidence: reported (aggregated from official Oregon legislature records).
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