Modifies the exemption from taxable estate for the value of natural resource property as applicable to forestland.
Introduced
Moved
Reached a final decision
Became law
Derived from the official record below.
Officially: “Modifies the exemption from taxable estate for the value of natural resource property as applicable to forestland.” Read the full text
2025R1 session
What it does
<b>Digest: The Act would expand the conditions under which small forestlands are exempt from estate tax. (Flesch Readability Score: 61.8).</b> [<i>Digest: The Act would repeal the estate tax. (Flesch Readability Score: 90.9).</i>] [<i>Provides that the Oregon estate tax is imposed only on the estates of decedents dying on or before January 1, 2025.</i>] <b>Modifies the exemption from taxable estate for the value of natural resource property as applicable to forestland. Limits the exemption to sm
From the official legislative record, shown verbatim. Not legal advice.
Where it is
Show all 21 actions
Introduction and first reading. Referred to President's desk. · Jan 13, 2025
Senate
Referred to Finance and Revenue. · Jan 17, 2025
Senate
Public Hearing held. · May 7, 2025
Senate
Work Session held. · May 12, 2025
Senate
Recommendation: Do pass with amendments. (Printed A-Eng.) · May 16, 2025
Senate
Second reading. · May 19, 2025
Senate
Third reading. Carried by Smith DB. Passed. · May 20, 2025
Senate
First reading. Referred to Speaker's desk. · May 21, 2025
House
Referred to Revenue. · May 22, 2025
House
Public Hearing held. · Jun 4, 2025
House
Work Session held. · Jun 13, 2025
House
Recommendation: Do pass. · Jun 16, 2025
House
Second reading. · Jun 17, 2025
House
Rules suspended. Carried over to June 19, 2025 Calendar. · Jun 18, 2025
House
Potential conflict(s) of interest declared by Edwards. · Jun 19, 2025
House
Third reading. Carried by Osborne. Passed. · Jun 19, 2025
House
President signed. · Jun 20, 2025
Senate
Speaker signed. · Jun 20, 2025
House
Governor signed. · Jul 24, 2025
Senate
Chapter 595, 2025 Laws. · Aug 8, 2025
Senate
Effective date, September 26, 2025. · Aug 8, 2025
Senate
The numbers
11
sponsors on the bill
Sponsors
David Brock SmithMark MeekVirgle OsborneDarcey EdwardsCedric HaydenBobby LevyE. Werner ReschkeAnna ScharfEd DiehlKevin MannixDarin Harbick
Recorded votes
Third reading. Carried by Osborne. Passed.House · 2025-06-19 · Aye 52, Excused 5, Excused for Business 3
Recorded voteHouse · 2025-06-13 · Aye 4, Excused 3
Third reading. Carried by Smith DB. Passed.Senate · 2025-05-20 · Aye 29, Excused 1
Recorded voteSenate · 2025-05-12 · Aye 5
Roll-call results shown verbatim from the Oregon legislature’s records. A result reflects that roll call’s own motion, not the bill’s overall outcome.
Every fact on this page links to its source, starting with the official bill record. Last action: Effective date, September 26, 2025. (Aug 8, 2025).