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83rd OREGON LEGISLATIVE ASSEMBLY--2025 Regular Session
House Bill 2085
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 have the Legislative Revenue Officer look at how our state and local
taxes interact. The Act would have the officer submit a report on the study that suggests changes
to the laws. (Flesch Readability Score: 60.9).
Requires the Legislative Revenue Officer to study the interdependence of the state and local tax
systems in Oregon.Directs the officer to submit a report, with recommendations for legislation, to
the legislature not later than September 15, 2026.
Takes effect on the 91st day following adjournment sine die.
A BILL FOR AN ACT
Relating to the interdependence of the state and local tax systems in Oregon; and prescribing an
effectivedate.
Be It Enacted by the People of the State of Oregon:
SECTION 1. The Legislative Revenue Officer shall conduct a study of the interdependence
of the state and local tax systems in Oregon. Not later than September 15, 2026, the officer
shall submit a report of the findings of the study, in the manner provided by ORS 192.245,
to the interim committees of the Legislative Assembly related to revenue, and shall include
recommendations for legislation in the report.
SECTION 2.Section 1 of this 2025 Act is repealed on January 2, 2027.
SECTION 3.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.
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 2173