Committees · 2015 Regular Session
Finance and Revenue
Members
As the committee stood at the end of the term. Each name leads to the member's page.
Mark HassChair
Democrat · 14th District
Brian BoquistVice-chair
Republican · 12th District
Republican · 2nd District
Democrat · 7th District
Democrat · 15th District
Bills
Bills sent to the committee in the 2015 Regular Session.
Bills sent103
7% of the bills the Senate sent to committees
Reported out60%
62 of 103; 41 stopped in committee
Time in committee22 days
most between 14 and 39 days
Amendments offered11
committee amendments
In every session
Each session over its whole term. The 2026 is so far.
202611 bills
reported 73% · too few to say · 0 amendments · 5 members
2025133 bills
reported 32% · typically 70 days, most 31–108 · 4 amendments · 5 members
202417 bills
reported 71% · typically 11 days, most 2–18 · 0 amendments · 5 members
2023100 bills
reported 43% · typically 50 days, most 19–76 · 1 amendment · 5 members
202214 bills
reported 71% · typically 9 days, most 7–16 · 1 amendment · 5 members
2021112 bills
reported 40% · typically 42 days, most 22–66 · 0 amendments · 5 members
20209 bills
reported 89% · too few to say · 0 amendments · 5 members
2019113 bills
reported 58% · typically 35 days, most 27–50 · 4 amendments · 5 members
201814 bills
reported 86% · typically 4 days, most 1–7 · 1 amendment · 5 members
2017112 bills
reported 51% · typically 36 days, most 24–63 · 2 amendments · 5 members
201616 bills
reported 75% · typically 5 days, most 3–12 · 1 amendment · 5 members
2015103 bills
reported 60% · typically 22 days, most 14–39 · 11 amendments · 5 members
201415 bills
reported 67% · typically 10 days, most 7–12 · 0 amendments · 5 members
2013110 bills
reported 45% · typically 36 days, most 17–67 · 2 amendments · 5 members
201213 bills
reported 69% · too few to say · 0 amendments · 4 members
2011104 bills
reported 40% · typically 38 days, most 21–63 · 3 amendments · 4 members
2009107 bills
reported 60% · typically 34 days, most 17–76 · 1 amendment · 5 members
2007154 bills
reported 64% · typically 40 days, most 19–73 · 7 amendments · 5 members
Bills it was sent
Each time a bill was sent to the committee in the 2015 Regular Session, newest first.
103 bills
House Bill 2968 · Directs Chief Education Officer to convene work group to produce report on how State School Fund expenditures relate to educational achievements of students from families in poverty.
Sent June 26, 2015 · Reported out after 5 days · then passed the Senate, and became law
House Bill 2089 · Directs Department of Revenue to offer to suspend collection of unpaid tax from taxpayer if certain conditions exist.
Sent June 18, 2015 · Reported out after 7 days · then passed the Senate, and became law
House Bill 3125 · Exempts from property taxation qualified machinery and equipment used to process grains, bakery products, dairy products and eggs.
Sent June 12, 2015 · Reported out after 17 days · then passed the Senate, and became law
House Bill 2734 · Authorizes local government to create by ordinance or resolution Land Bank Authority as municipal corporation.
Sent June 11, 2015 · Reported out after 11 days · then passed the Senate, and became law
House Bill 2723 · Authorizes city to designate any urbanized area of city as urban agriculture incentive zone.
Sent June 5, 2015 · Stopped in committee after 31 days · 1 committee amendment, adopted
House Bill 3188 · Authorizes landowners who meet certain criteria to petition for formation of predator damage control district within county.
Sent June 5, 2015 · Reported out after 18 days · 1 committee amendment, adopted · then passed the Senate, and became law
House Bill 3499 · Directs Department of Education to convene advisory group related to budgets and spending for English language learner programs.
Sent June 5, 2015 · Reported out after 5 days · then passed the Senate, and became law
House Bill 2643 · Authorizes designation of enterprise zone and zone and city for electronic commerce, addition of zone cosponsor and change of enterprise zone boundary without application process, subject to determination by Oregon Business Development Department that certain statutory requirements met.
Sent June 2, 2015 · Reported out after 22 days · then passed the Senate, and became law
House Bill 2150 · Requires district extended ADMw to be calculated by considering students in public charter schools to be students in nonchartered public schools.
Sent June 1, 2015 · Reported out after 23 days · then passed the Senate, and became law
House Bill 2266 · Provides exemption from weight-mile tax for vehicle dealers under certain conditions.
Sent June 1, 2015 · Reported out after 14 days · then passed the Senate, and became law
House Bill 2316 · Increases certain fees charged by justice courts.
Sent June 1, 2015 · Reported out after 11 days · then passed the Senate, and became law
House Bill 2448 · Allows State Department of Energy to require recertification of eligibility for tax credits and to require project owners to enter into performance agreements.
Sent June 1, 2015 · Reported out after 14 days · then passed the Senate, and became law
House Bill 3542 · Requires chief sponsor or proponent of measure creating or expanding tax credit to submit statement of purpose to legislative committee on revenue.
Sent June 1, 2015 · Reported out after 14 days · then passed the Senate, and became law
House Bill 2126 · Defines "nonresidential use" for purposes of vertical housing development zone program to mean any use that is not exclusively residential use.
Sent May 22, 2015 · Reported out after 18 days · then passed the Senate, and became law
House Bill 2492 · Authorizes issuance of pass-through revenue bonds for projects outside this state.
Sent May 22, 2015 · Reported out after 24 days · then passed the Senate, and became law
House Bill 2566 · Provides that disaster or emergency related work conducted by out-of-state business may not be used as sole basis for determination that business is doing business in state, or that employee has residency or domicile in state.
Sent May 22, 2015 · Reported out after 13 days · then passed the Senate, and became law
House Bill 2652 · Amends definition of "rural area" to mean area outside urban growth boundary of city of 40,000 or more, as boundary is acknowledged on date on which application is submitted for strategic investment program.
Sent May 22, 2015 · Reported out after 18 days · then passed the Senate, and became law
House Bill 3492 · Authorizes county to enter into agreement, for period not to exceed 20 years, with owner or person in possession or control of solar project pursuant to which property constituting solar project is exempt from property taxation and owner pays fee in lieu of taxes.
Sent May 22, 2015 · Reported out after 18 days · then passed the Senate, and became law
Senate Bill 967 · Exempts from property taxes real and personal property of history museum or science museum if property is used to fulfill museum's mission and is used or occupied for certain other museum-related purposes.
Sent May 22, 2015 · Stopped in committee after 45 days
House Bill 2690 · Exempts from property taxation land acquired and held by nonprofit corporation for building residences to be sold to individuals whose income is not greater than 80 percent of area median income.
Sent May 21, 2015 · Reported out after 20 days · then passed the Senate, and became law
83 more
House Bill 2083 · For purposes of homestead property tax deferral program, creates exception to five-year ownership requirement for homestead if claimant for deferral moved to homestead from homestead granted deferral and of greater real market value than new homestead, sells prior homestead within one year of purchasing new homestead, satisfies lien against prior homestead for deferred amounts and provides written attestation that claimant incurred debt for not more than 80 percent of purchase price of new homes
Sent May 14, 2015 · Reported out after 13 days · then passed the Senate, and became law
House Bill 2130 · Authorizes governing bodies to adopt reasonable maximum periods for holding property for development as low income rental housing, additional criteria for exemption of low income rental housing and additional provisions of low income rental housing program that do not conflict with statutory criteria .
Sent May 14, 2015 · Reported out after 18 days · then passed the Senate, and became law
House Bill 2486 · Removes statutory provisions relating to categorization of property tax revenue under Ballot Measure 5 (1990) that were held unconstitutional by Oregon courts.
Sent May 11, 2015 · Reported out after 21 days · then passed the Senate, and became law
Senate Bill 80 · Abolishes Oregon University System, office of Chancellor of the Oregon University System and State Board of Higher Education.
Sent April 24, 2015 · Reported out after 59 days · then passed the Senate, and became law
Senate Bill 190 · Prohibits person from shipping or transporting or causing to be shipped or transported cigarettes or smokeless tobacco products unless person is licensed distributor or retailer.
Sent April 24, 2015 · Reported out after 28 days · 1 committee amendment, adopted · then passed the Senate, and not the House of Representatives
Senate Bill 663 · Requires premises where person makes retail sales of tobacco products and inhalant delivery systems to be licensed by Oregon Liquor Control Commission.
Sent April 24, 2015 · Stopped in committee after 73 days · 1 committee amendment, adopted
House Bill 2127 · Prohibits recording by county clerk of instrument to convey fee title to real property to tax-exempt government transferee unaccompanied by certificate issued by county assessor attesting that all charges against real property as of date of recording have been paid.
Sent April 23, 2015 · Reported out after 14 days · then passed the Senate, and became law
Senate Bill 885 · Provides that first $500,000 of moneys received by Lane County from federal forest reserves shall be used to fund career and technical education in county.
Sent April 23, 2015 · Stopped in committee after 74 days · 1 committee amendment, adopted
House Bill 2128 · Provides that ad valorem property taxes assessed on real property held by taxable person under lease from tax-exempt owner are personal liability of taxable person.
Sent April 17, 2015 · Reported out after 11 days · then passed the Senate, and became law
House Bill 2129 · Requires county assessor to reduce maximum assessed value if taxpayer files petition demonstrating error in square footage of property or that new property or new improvements to property added to tax roll in prior tax year did not exist.
Sent April 17, 2015 · Reported out after 17 days · then passed the Senate, and became law
House Bill 2131 · Pledges revenues from ad valorem property taxes as security for general obligation indebtedness of public bodies.
Sent April 17, 2015 · Reported out after 11 days · then passed the Senate, and became law
House Bill 2148 · Exempts from state and local property taxes and fees, charges and assessments related to property taxation permanent improvements located on federal land held in trust for federally recognized Indian tribe or tribe member.
Sent April 17, 2015 · Reported out after 17 days · then passed the Senate, and became law
House Bill 3001 · Allows application for determination of real market value and assessed value of property destroyed or damaged between January 1 and July 1 to be filed on or before December 31.
Sent April 17, 2015 · Reported out after 17 days · then passed the Senate, and became law
Senate Bill 961 · Changes method by which surplus "kicker" refunds are made to personal income taxpayers from tax credit to refund payment.
Sent April 16, 2015 · Stopped in committee after 81 days
House Bill 2334 · Requires affidavit alleging undue hardship to be filed within 30 days after entry of order specially designating complaint for hearing in regular division of Oregon Tax Court.
Sent March 31, 2015 · Reported out after 16 days · then passed the Senate, and became law
Senate Bill 415 · Prohibits distributing, selling or allowing to be sold flavored tobacco products in this state.
Sent March 31, 2015 · Stopped in committee after 97 days · 1 committee amendment, adopted
House Bill 3030 · Authorizes creation of sand control districts for purpose of controlling drifting sand.
Sent March 26, 2015 · Reported out after 74 days · then passed the Senate, and became law
Senate Bill 938 · Authorizes city or county to adopt exemption for newly constructed or installed industrial improvements.
Sent March 26, 2015 · Reported out after 83 days · then passed the Senate, and not the House of Representatives
House Bill 2489 · Removes provision for expiration of cigarette tax stamps following tax increases.
Sent March 19, 2015 · Reported out after 32 days · then passed the Senate, and became law
Senate Bill 929 · Increases amount of estimate of revenues that will be received from General Fund revenue sources other than corporate income and excise taxes for biennium beginning July 1, 2013.
Sent March 19, 2015 · Reported out after 98 days · did not pass the Senate
Senate Bill 925 · Directs Legislative Revenue Officer to make recommendations for proposed legislation intended to restructure Oregon's tax system, including corporate and personal income tax and property tax systems, and to prepare analysis of proposed legislation.
Sent March 16, 2015 · Reported out after 79 days · then passed the Senate, and not the House of Representatives
Senate Bill 927 · Modifies authority of metropolitan service district to acquire or construct visitor-oriented facilities.
Sent March 16, 2015 · Reported out after 8 days · then passed the Senate, and became law
Senate Bill 924 · Directs Department of Revenue to study issue of allowing certain homesteads of senior citizens that have appreciated by more than 50 percent to enter homestead property tax deferral program.
Sent March 12, 2015 · Stopped in committee after 116 days
House Bill 2483 · Clarifies that right of any other party to seek determination of total real market value of unit of property or real market value of components of tax account or unit of property applies in appeals of accounts constituting unit of property.
Sent March 11, 2015 · Reported out after 33 days · then passed the Senate, and became law
House Bill 2487 · Requires correction of maximum assessed value due to correction of square footage of property to be proportional to change in real market value of property that is due to correction of square footage.
Sent March 11, 2015 · Reported out after 33 days · then passed the Senate, and became law
House Bill 2610 · Adds agricultural workforce housing to property used in relation to agricultural work that is eligible for property tax exemption.
Sent March 11, 2015 · Reported out after 26 days · then passed the Senate, and became law
House Bill 2383 · Requires telephonic seller that solicits purchase of business opportunity to make certain disclosures before completing transaction.
Sent March 9, 2015 · Reported out after 8 days · then passed the Senate, and became law
House Bill 2488 · Replaces penalty for taxpayer's substantial understatement of taxable income with penalty for substantial understatement of net tax.
Sent March 9, 2015 · Reported out after 28 days · then passed the Senate, and became law
House Bill 2490 · Changes to August 31 end date for annual indexing of maximum aggregate amount that local government official or tribal government official may place in investment pool in custody of State Treasurer.
Sent March 9, 2015 · Reported out after 28 days · then passed the Senate, and became law
House Bill 2493 · Modifies meeting schedule of State Debt Policy Advisory Commission, requiring that meetings be held at least annually.
Sent March 9, 2015 · Reported out after 35 days · then passed the Senate, and became law
Senate Bill 903 · Repeals sunset of law authorizing only school districts to impose construction taxes.
Sent March 6, 2015 · Reported out after 26 days · then passed the Senate, and not the House of Representatives
House Bill 2484 · Extends due date to March 15 for filing of certain property tax returns.
Sent March 5, 2015 · Reported out after 39 days · then passed the Senate, and became law
House Bill 2485 · Clarifies that refund made for correction in property taxes owed as result of appeal is made to person who filed appeal.
Sent March 5, 2015 · Reported out after 27 days · then passed the Senate, and became law
Senate Bill 727 · Extends favorable tax treatment for domestic international sales corporations to corporations formed after January 1, 2014.
Sent March 5, 2015 · Stopped in committee after 123 days
Senate Bill 728 · Discontinues provisions requiring taxpayers, for Oregon tax purposes, to add to federal taxable income amount equal to federal deduction for qualified production activities income.
Sent March 5, 2015 · Stopped in committee after 123 days
Senate Bill 836 · Requires Department of Revenue to study homestead property tax deferral program.
Sent March 5, 2015 · Stopped in committee after 123 days
Senate Bill 848 · For purposes of transfer to Shared Services Fund, limits personal income tax revenue to revenue due to jobs that did not exist on date property of eligible project was granted exemption.
Sent March 5, 2015 · Stopped in committee after 123 days
Senate Bill 864 · For purposes of natural resource credit against estate tax, modifies definition of "natural resource property" to mean property in state.
Sent March 5, 2015 · Reported out after 39 days · then passed the Senate, and became law
Senate Bill 813 · Repeals requirement that Department of Revenue estimate future amounts of deferred taxes, interest on taxes and fees to be paid by department for homestead granted property tax deferral.
Sent March 4, 2015 · Stopped in committee after 124 days
House Bill 2482 · Requires Department of Revenue to appraise industrial property if improvements have real market value of more than $1 million, unless appraisal delegated to county upon request of county assessor.
Sent March 3, 2015 · Reported out after 41 days · then passed the Senate, and became law
Senate Bill 793 · Creates income tax credit for capital improvements to business facilities or homes that are commenced prior to later of September 1, 2015, or effective date of Act.
Sent March 3, 2015 · Reported out after 27 days · did not pass the Senate
Senate Bill 795 · Specifies that new or increased fees adopted by state agency do not become effective unless approved by Legislative Assembly by law.
Sent March 3, 2015 · Stopped in committee after 125 days
Senate Bill 800 · Establishes Task Force on Reserve Funds to study performance of Education Stability Fund and Oregon Rainy Day Fund and make recommendations to next odd-numbered year regular session of Legislative Assembly.
Sent March 3, 2015 · Reported out after 16 days · then passed the Senate, and became law
Senate Bill 652 · Establishes personal income tax credit of $250 per dependent child.
Sent February 19, 2015 · Stopped in committee after 137 days
Senate Bill 658 · Allows owners of land in Portland that was disqualified from western Oregon forestland special assessment for property tax year beginning on July 1, 2011, to request directly from State Fish and Wildlife Commission designation of land as eligible for wildlife habitat special assessment.
Sent February 19, 2015 · Stopped in committee after 137 days
Senate Bill 666 · Requires that offer of just compensation for condemned property may not be less than real market value of property as determined by county assessor or Department of Revenue.
Sent February 19, 2015 · Stopped in committee after 137 days
Senate Bill 669 · Establishes personal income tax credit for contributions to charitable organizations.
Sent February 19, 2015 · Stopped in committee after 137 days
Senate Bill 634 · Eliminates sunset date of homestead property tax deferral program.
Sent February 13, 2015 · Stopped in committee after 143 days
Senate Bill 635 · Provides that Oregon estate tax is not due unless value of Oregon taxable estate equals or exceeds $5 million.
Sent February 13, 2015 · Stopped in committee after 143 days
Senate Bill 637 · Increases ceiling amount of total assessed value of taxable personal property for purposes of exemption from property taxation.
Sent February 13, 2015 · Stopped in committee after 143 days
Senate Bill 605 · Directs Oregon Department of Administrative Services to set schedule for allocation of lottery moneys to pay lottery bond principal, interest and premium due.
Sent February 12, 2015 · Reported out after 4 days · then passed the Senate, and became law
Senate Bill 630 · Provides, for purposes of central assessment, that property of company subject to central assessment does not include intangible property.
Sent February 12, 2015 · Stopped in committee after 144 days
Senate Bill 611 · Grants property tax exemption to property of centrally assessed company in amount of positive value obtained by subtracting from real market value of company's real property and tangible and intangible personal property included in unit subject to central assessment, reduced by amount of certain elective exemptions, amount equal to historical or original cost of company's real property and tangible personal property included in unit subject to central assessment, without reduction for certain el
Sent February 10, 2015 · Reported out after 17 days · then passed the Senate, and became law
Senate Bill 565 · Creates tax credit for certified historic property rehabilitation contributions.
Sent February 4, 2015 · Reported out after 50 days · did not pass the Senate
Senate Bill 566 · Establishes Task Force on Data Centers.
Sent February 4, 2015 · Stopped in committee after 152 days
Senate Bill 567 · Directs Oregon Department of Administrative Services, not later than May 15 of each odd-numbered year, to estimate annual personal income tax liability from taxable capital gains during three consecutive tax years beginning January 1 of even-numbered year falling within immediately preceding biennium.
Sent February 4, 2015 · Reported out after 97 days · then passed the Senate, and not the House of Representatives
Senate Bill 568 · Establishes Task Force on the Taxation of Intangible Property.
Sent February 4, 2015 · Stopped in committee after 152 days
Senate Bill 569 · Broadens types of communications services on which municipalities may impose privilege tax.
Sent February 4, 2015 · Stopped in committee after 152 days
Senate Bill 573 · Establishes Task Force on Land Value Taxation to compare methods of property taxation.
Sent February 4, 2015 · Reported out after 43 days · did not pass the Senate
Senate Bill 516 · Requires Housing and Community Services Department to dedicate and use portion of moneys deposited in certain housing accounts from County Assessment and Taxation Fund for benefit of county from which fees deposited into fund were charged and collected.
Sent February 3, 2015 · Stopped in committee after 153 days
Senate Bill 570 · Provides that, for purposes of central assessment, Department of Revenue may not assign value to company's intangible property greater than ___ percent of historical or original cost of company's real and tangible personal property.
Sent February 3, 2015 · Stopped in committee after 153 days
Senate Bill 571 · For purposes of exclusion from central assessment, removes requirement that data center company have tax abatement agreement with sponsors of enterprise zone.
Sent February 3, 2015 · Stopped in committee after 153 days
Senate Bill 12 · Removes prohibition against local government enactment of taxes on alcoholic beverages.
Sent January 20, 2015 · Stopped in committee after 167 days
Senate Bill 14 · Removes prohibition against local government imposition of taxes on cigarettes and tobacco products.
Sent January 20, 2015 · Stopped in committee after 167 days
Senate Bill 26 · Repeals sunset of law requiring moneys that are in county's road fund and expended for patrolling to be used solely for direct and indirect costs associated with patrolling.
Sent January 20, 2015 · Reported out after 49 days · then passed the Senate, and became law
Senate Bill 36 · Makes technical changes in Oregon tax statutes.
Sent January 20, 2015 · Reported out after 28 days · then passed the Senate, and became law
Senate Bill 57 · For purposes of transfer to Shared Services Fund, limits personal income tax revenue to revenue due to jobs that did not exist on date property of eligible project was granted exemption.
Sent January 20, 2015 · Stopped in committee after 167 days
Senate Bill 58 · Authorizes county with population greater than 650,000 to establish homestead property tax deferral program.
Sent January 20, 2015 · Stopped in committee after 167 days
Senate Bill 59 · Modifies conditions for optional reduced rates of personal income tax on nonpassive income attributable to partnership or S corporation by aligning with federal provision that allows for elective grouping of related entities that form economic unit.
Sent January 20, 2015 · Stopped in committee after 167 days
Senate Bill 60 · Creates exception to five-year ownership requirement for homestead if claimant for deferral moved to homestead from homestead that met five-year ownership requirement.
Sent January 20, 2015 · Stopped in committee after 167 days
Senate Bill 61 · Modifies list of jurisdictions of incorporation for which income must be included on Oregon corporate excise tax return, if corporation is member of unitary group with Oregon corporation.
Sent January 20, 2015 · Reported out after 160 days · then passed the Senate, and became law
Senate Bill 63 · Updates connection date to federal Internal Revenue Code and other provisions of federal tax law.
Sent January 20, 2015 · Reported out after 58 days · then passed the Senate, and became law
Senate Bill 64 · Modifies authority of metropolitan service district without charter to acquire or construct visitor-oriented facilities.
Sent January 20, 2015 · Reported out after 41 days · then passed the Senate, and not the House of Representatives
Senate Bill 65 · Provides that foreign or alien insurer may elect to apply credit allowed for qualified equity investment against corporate excise tax or against retaliatory tax.
Sent January 20, 2015 · Stopped in committee after 167 days
Senate Bill 127 · Adds Oregon Volunteer Firefighters Association to list of entities eligible for individual income tax return checkoff contribution.
Sent January 20, 2015 · Stopped in committee after 167 days
Senate Bill 129 · Directs Department of Revenue to make shared services distributions out of unreceipted revenue.
Sent January 20, 2015 · Reported out after 73 days · then passed the Senate, and became law
Senate Bill 194 · Authorizes county to adopt education funding protection ordinance for up to 10 years if at least 50 percent by area of county is subject to certain exemption or special assessment programs under ad valorem property tax statutes or if county has population of 100,000 or less.
Sent January 20, 2015 · Stopped in committee after 167 days
Senate Bill 195 · Reduces personal income tax rates for certain taxpayers by modifying income tax brackets.
Sent January 20, 2015 · Stopped in committee after 167 days
Senate Bill 196 · Removes minimum requirements for cost and employment terms for qualifying investment contract.
Sent January 20, 2015 · Stopped in committee after 167 days
Senate Bill 197 · Authorizes county to exempt first $250,000 of assessed value of homestead of surviving spouse of fire service professional or police officer killed in line of duty from property taxes imposed by all taxing jurisdictions.
Sent January 20, 2015 · Reported out after 161 days · then passed the Senate, and not the House of Representatives
Senate Bill 200 · Creates subtraction from taxable income for net capital gain that is invested in certain businesses.
Sent January 20, 2015 · Stopped in committee after 167 days
Senate Bill 433 · Reduces rate of tax on capital gains of personal income and corporate income and excise taxpayers.
Sent January 20, 2015 · Stopped in committee after 167 days
Senate Bill 438 · Allows taxpayer to expense certain business assets for income or corporate excise tax purposes.
Sent January 20, 2015 · Stopped in committee after 167 days