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82nd OREGON LEGISLATIVE ASSEMBLY--2024 Regular Session
Senate Bill 1519
Sponsored by Senator BOQUIST (Presession filed.)
SUMMARY
The following summary is not prepared by the sponsors of the measure and is not a part of the body thereof subject
to consideration by the Legislative Assembly. It is an editor’s brief statement of the essential features of the
measure as introduced.The statement includes a measure digest written in compliance with applicable readability
standards.
Digest: The Act lowers weight-mile taxes. The Act directs ODOT to adopt rules so that ODOT
may issue refunds to taxpayers who overpaid weight-mile taxes in recent years. The Act limits
ODOT spending on certain things. Becomes law 91 days from sine die. (Flesch Readability Score:
67.2).
Decreases weight-mile taxes.
Directs the Department of Transportation to adopt rules specifying the manner of calculating,
applying and issuing refunds to taxpayers who overpaid weight-mile taxes.
Limits certain expenditures by the department.
Takes effect on the 91st day following adjournment sine die.
A BILL FOR AN ACT
Relating to transportation; creating new provisions; amending ORS 825.476; and prescribing an ef-
fectivedate.
Be It Enacted by the People of the State of Oregon:
SECTION 1. ORS 825.476 is amended to read:
825.476.
_______________________________________________________________________________________
MILEAGE TAX RATE TABLE “A”
Declared Combined Fee Rates
Weight Groups Per Mile
(Pounds) (Mills)
26,001to28,000 [76.4] 92.6
28,001to30,000 [80.9] 94.1
30,001to32,000 [84.6] 95.6
32,001to34,000 [88.4] 97.1
34,001to36,000 [91.8] 98.7
36,001to38,000 [96.6] 100.3
38,001to40,000 [100.2] 101.9
40,001to42,000 [103.8] 103.5
42,001to44,000 [107.7] 105.2
44,001to46,000 [111.3] 106.9
46,001to48,000 [114.9] 108.9
48,001to50,000 [118.7] 110.3
50,001to52,000 [123.1] 112.1
52,001to54,000 [127.7] 113.9
54,001to56,000 [132.5] 115.7
NOTE:Matter in boldfaced type in an amended section is new; matter [italic and bracketed] is existing law to be omitted.
New sections are in boldfaced type.
LC 142 SB1519
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56,001to58,000 [138.0]117.6
58,001to60,000 [144.3]119.3
60,001to62,000 [151.7]121.4
62,001to64,000 [160.1]123.3
64,001to66,000 [169.3]125.3
66,001to68,000 [181.3]127.3
68,001to70,000 [194.1]129.3
70,001to72,000 [206.9]131.4
72,001to74,000 [218.7]133.5
74,001to76,000 [230.0]135.6
76,001to78,000 [241.1]137.8
78,001to80,000 [251.2]140.0
[___________________________________________________________________________________]
AXLE-WEIGHT MILEAGE
TAX RATE TABLE “B”
Declared Combined Number of Axles
WeightGroups 5 6 7 8 9or
(Pounds) (Mills) more
80,001to82,000259.4 237.3 221.8 210.7 198.7
82,001to84,000267.8 241.1 225.4 213.4 201.4
84,001to86,000275.8 246.6 229.1 216.1 204.2
86,001to88,000285.2 252.0 232.7 219.9 206.9
88,001to90,000296.2 258.4 236.5 223.5 210.7
90,001to92,000309.0 265.9 239.9 227.1 214.4
92,001to94,000323.0 273.1 243.8 230.8 217.2
94,001to96,000337.7 281.5 248.3 234.6 220.7
96,001to98,000353.3 291.7 253.9 238.4 224.5
98,001to100,000 302.5 259.4 242.8 228.1
100,001to102,000 264.9 248.3 231.9
102,001to104,000 270.5 253.9 236.5
104,001to105,500 277.7 259.4 241.1
[___________________________________________________________________________________]
AXLE-WEIGHT MILEAGE
TAX RATE TABLE “B”
Declared Combined Number of Axles
WeightGroups 5 6 7 8 9or
(Pounds) (Mills) more
80,001to82,000247.0 205.8 176.4 154.4 137.2
82,001to84,000253.7 210.6 180.5 157.9 140.3
84,001to86,000260.6 215.5 184.7 161.5 143.5
86,001to88,000267.7 220.5 189.0 165.2 146.8
[2] SB1519
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88,001to90,000275.0 225.6 193.4 169.0 150.1
90,001to92,000282.5 230.8 197.9 172.9 153.5
92,001to94,000290.2 236.2 202.5 176.9 157.0
94,001to96,000298.1 241.7 207.2 181.0 160.6
96,001to98,000340.9 247.3 212.0 185.2 164.2
98,001to100,000 271.0 216.9 189.5 167.9
100,001to102,000 221.9 193.9 171.7
102,001to104,000 227.0 198.4 175.6
104,001to105,500 232.3 203.1 179.6
SECTION 2. (1) The Trucking Overpayment Refund Account is created in the State
Highway Fund. Moneys in the account are continuously appropriated to the Department of
Transportation.Interest earned by the account shall be credited to the account.
(2) Beginning September 1, 2024, and ending June 30, 2025, each calendar quarter $41.4
million shall be transferred to the account from revenue generated from payment of
weight-mile taxes within the State Highway Fund for the purpose of providing refunds to
taxpayers for overpayment of weight-mile taxes.
(3) The Department of Transportation shall adopt rules specifying the manner of calcu-
lating, applying and issuing refunds under this section to taxpayers who overpaid weight-mile
taxes.This section applies to taxes paid beginning July 1, 2023, and ending June 30, 2025.
SECTION 3. (1) To carry out the purposes of Article IX, section 3a (3), of the Oregon
Constitution, and to ensure that users of each class of vehicle are paying their proportionate
share for the costs of maintenance, operation and improvement of the highways, roads and
streets of this state, the Department of Transportation shall limit its expenditures as de-
scribed in this section.
(2) For the biennium ending June 30, 2025, and for each biennium thereafter, of the
amounts available to the department from revenue sources described in Article IX, section
3a (3), of the Oregon Constitution, the department may not expend more than the following:
(a) percent for bridges.
(b) percent for seismic improvements related to highways and bridges.
(c) percent for state highway pavement preservation and culverts.
(d) percent for state highway maintenance and safety improvements.
(e) percent for state highway modernization.
(f) percent for agency administration.
SECTION 4.The amendments to ORS 825.476 by section 1 of this 2024 Act apply to taxes
imposed on or after the effective date of this 2024 Act.
SECTION 5.This 2024 Act takes effect on the 91st day after the date on which the 2024
regular session of the Eighty-second Legislative Assembly adjourns sine die.
[3]