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83rd OREGON LEGISLATIVE ASSEMBLY--2025 Regular Session
HOUSE AMENDMENTS TO
HOUSE BILL 3190
By COMMITTEE ON REVENUE
April 1
On page 1 of the printed bill, delete lines 17 and 18 and insert:
“(1)(a) ‘Commercial property’ means improved real property that is used in a trade or business
or held for the production of income, including but not limited to:
“(A) Single-family or multifamily residential rental property.
“(B) Office buildings, retail buildings, hotels, banks, restaurants, service outlets and dwelling
units inside such buildings.
“(b) ‘Commercial property’ does not mean an owner-occupied private residence.”.
On page 2 , delete lines 34 and 35 and insert:
“(7)(a) ‘Owner’ means:
“(A) A person holding fee simple absolute or fee simple defeasible estate title to real property
as shown in the property tax records of the county in which the property is located, including, but
not limited to, trusts, limited liability corporations and any other legally organized entity that may
hold such title in the State of Oregon.
“(B) The purchaser of real property under a recorded land sale contract in force for the real
property.
“(C) If the property is owned by the trustee of a revocable trust, the settlor of the revocable
trust.
“(D) The trustee of an irrevocable trust.
“(b) ‘Owner’ does not mean:
“(A) Individuals, partnerships, corporations or public agencies holding easements on the prop-
erty or less than fee interests, including leaseholds, of any nature.
“(B) The life tenant of a life estate.
“(8) ‘Owner’s legal representative’ means a person who has the legal authority to act on behalf
of the owner.”.
In line 36, delete “(8)(a)” and insert “(9)(a)”.
Delete lines 42 through 45.
On page 3 , delete lines 1 and 2 and insert:
“(10) ‘Preservation plan’ means a written document, photographs and drawings that outline the
work of preservation, maintenance and rehabilitation that is proposed for completion during the
period for which the property is granted special assessment as historic property.”.
In line 3, delete “(10)” and insert “(11)”.
In line 7, delete “(11)” and insert “(12)”.
Delete lines 19 through 22 and insert:
“(A) Commits the applicant to expend, within the first five years for which historic property
special assessment is granted, an amount not less than 10 percent of the historic property’s real
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market value on the last certified assessment and tax roll as of the date of application;”.
Delete lines 42 and 43 and insert:
“(d) Proof that the owner has property insurance on the property in an amount at least equal
to the real market value of the property on the last certified assessment and tax roll as of the date
of application.”.
On page 4 , delete lines 1 and 2 and insert:
“(3) The application must be received on or before March 1 of the assessment year for which
classification and special assessment as historic property are sought.”.
Delete lines 10 through 16 and insert:
“(A) Is currently listed, either individually or as a contributing resource, in the National Reg-
ister of Historic Places established and maintained under the National Historic Preservation Act
of 1966 (P.L. 89-665);
“(B) Is a building, structure, object or site that is on or within an historic property currently
listed in the National Register of Historic Places; or
“(C) In the opinion of the State Historic Preservation Officer, is eligible:
“(i) To become a contributing resource as a result of a proposed preservation plan; or
“(ii) For listing in the National Register of Historic Places.
“(c) Property classified under paragraph (b)(C) of this subsection must become listed in the Na-
tional Register of Historic Places within two years following the property’s classification as historic
property under ORS 358.490.”.
Delete lines 20 through 22 and insert:
“(5) An owner of historic property that has been granted historic property special assessment
may reapply for another term of special assessment for the property to begin following the com-
pletion of the current term.”.
On page 8 , delete lines 12 and 13 and insert:
“(b) The governing body’s approval required under subsection (4) of this section is not valid if
the officer is not given the opportunity to comment as provided in paragraph (a)(B) of this sub-
section.”.
In line 15, after “358.505.” delete the rest of the line and delete lines 16 through 22.
After line 32, insert:
“(1)(a) Except as provided in paragraph (b) of this subsection, for property granted special as-
sessment as historic property under ORS 358.480 to 358.545, the county assessor shall list on the
assessment and tax roll for 10 consecutive tax years a specially assessed value that equals the real
market value of the property on the last certified assessment and tax roll as of the date of applica-
tion.
“(b) Work not included in the preservation plan required under ORS 358.487 (2)(a) but under-
taken on property within the same property tax account shall be assessed and taxed as other prop-
erty similarly situated is assessed and taxed.”.
On page 10 , delete lines 26 through 28 and insert:
“(g) Failure of the property to be listed in the National Register of Historic Places, either indi-
vidually or as a contributing resource, within two years following classification as required under
ORS 358.487 (4)(c).”.
On page 11, delete lines 23 through 26 and insert:
“(b) An amount equal to the sum of the interest, as computed under ORS 311.505, on each year’s
additional taxes, from December 15 of the first property tax year for which additional taxes are
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being added to July 1 of the property tax year of disqualification; and”.
On page 12 , delete lines 1 through 6 and insert:
“(B) An amount equal to the sum of the interest, as computed under ORS 311.505, on each year’s
additional taxes, from December 15 of the first property tax year for which additional taxes are
being added to July 1 of the property tax year of disqualification; and
“(C) A penalty in the amount of 15 percent of the amount computed under subparagraph (A) of
this paragraph.”.
On page 32, line 36, after “447.145” insert “and section 2, chapter 50, Oregon Laws 2022,”.
In line 42, after “447.145” insert “and section 2, chapter 50, Oregon Laws 2022,”.
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