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83rd OREGON LEGISLATIVE ASSEMBLY--2025 Regular Session
House Bill 2072
Introduced and printed pursuant to House Rule 12.00. Presession filed (at the request of House Interim Committee
on Revenue for Representative Nancy Nathanson)
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 would extend three taxes on the privilege of harvesting forest products and set
the new tax rates. (Flesch Readability Score: 67.3).
Extends certain taxes on the privilege of harvesting merchantable forest products on
forestlands.
Takes effect on the 91st day following adjournment sine die.
A BILL FOR AN ACT
Relating to forest products harvest taxation; amending ORS 321.015; prescribing an effective date;
and providing for revenue raising that requires approval by a three-fifths majority.
Be It Enacted by the People of the State of Oregon:
SECTION 1. ORS 321.015 is amended to read:
321.015. (1) For the calendar years beginning January 1, [2024] 2026, and January 1, [2025]
2027, there is levied a privilege tax of [90.00] cents per thousand feet, board measure, upon
taxpayers for the privilege of harvesting of all merchantable forest products harvested on
forestlands. Subject to ORS 321.145, the proceeds of the tax shall be transferred as provided in ORS
321.152 (2) to the Forest Research and Experiment Account for use for the forest resource research,
experimentation and studies described in ORS 526.215 and for the Forest Research Laboratory es-
tablished under ORS 526.225.
(2) Except as provided in ORS 477.760, in addition to the tax levied by subsection (1) of this
section, there is levied a forest products harvest tax upon taxpayers of 62.5 cents per thousand feet,
board measure, for the privilege of harvesting all merchantable forest products harvested on
forestlands for the payment of benefits related to fire suppression as provided in ORS 321.005 to
321.185, 321.560 to 321.600 and 477.440 to 477.460.
(3) For the calendar years beginning January 1, [2024] 2026, and January 1, [2025] 2027, in ad-
dition to the taxes levied under subsections (1) and (2) of this section, there is levied a privilege tax
upon taxpayers for the privilege of harvesting all merchantable forest products harvested on
forestlands in the amount of [253.46] cents per thousand feet, board measure, for the pur-
pose of administering the Oregon Forest Practices Act in an amount not to exceed 40 percent of the
total expenditures approved by the Legislative Assembly for this purpose, including salary adjust-
ments approved by the Legislative Assembly for fiscal years [2024] 2026 and [2025] 2027.
(4) For the calendar years beginning January 1, [2024] 2026, and January 1, [2025] 2027, in ad-
dition to the taxes levied by subsections (1) to (3) of this section, there is levied a privilege tax of
[21] cents per thousand feet, board measure, upon taxpayers for the privilege of harvesting
all merchantable forest products harvested on forestlands. Subject to ORS 321.145, the proceeds of
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 2103 HB2072
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the tax shall be transferred as provided in ORS 321.152 (5) to the subaccount established pursuant
to ORS 350.520 for use by Oregon State University for the purpose of making investments in pro-
fessional forestry education at the College of Forestry.
(5) Subject to subsection (6) of this section, the taxes shall be measured by and be applicable to
each per thousand feet, board measure, on the total quantity of forest products harvested in this
state measured by use of any log scale which is or may be in general use in the logging industry
and which is designed to measure total volume of merchantable forest products in board feet. How-
ever, if the Department of Revenue finds that the scale used by any taxpayer in computing the taxes
due under ORS 321.005 to 321.185 and 321.560 to 321.600 does not accurately reflect the total
quantity of merchantable forest products harvested by the taxpayer, it may require the taxpayer to
adopt another log scale in general use in the industry which in the department’s opinion will accu-
rately reflect merchantable harvest in board feet.
(6) The first 25,000 feet, board measure, of forest products harvested annually by any taxpayer
during each calendar year shall be excluded from the total quantity of harvested forest products that
constitutes the measure of the taxes under ORS 321.005 to 321.185 and 321.560 to 321.600.
(7)(a) Not later than March 10 of each odd-numbered year, the Legislative Assembly shall begin
considering the biennial forest products harvest tax rates levied under subsections (1), (3) and (4)
of this section.
(b) Upon request of the Legislative Revenue Officer or the Legislative Fiscal Officer, the State
Forestry Department shall provide the respective officers with relevant timber harvest data for the
purposes of paragraph (a) of this subsection.
SECTION 2. This 2025 Act takes effect on the 91st day after the date on which the 2025
regular session of the Eighty-third Legislative Assembly adjourns sine die.
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