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83rd OREGON LEGISLATIVE ASSEMBLY--2025 Regular Session
House Bill 3962
Sponsored by Representatives WALTERS, JAVADI, Senator WEBER; Representatives GRAYBER, HELM, HUDSON,
SenatorCAMPOS
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 tells the LRO to study local taxation.(Flesch Readability Score: 75.5).
Requires the Legislative Revenue Officer to study issues of local taxation. Directs the Legisla-
tive Revenue Officer to submit findings to the interim committees of the Legislative Assembly re-
lated to revenue not later than December 1, 2026.
A BILL FOR AN ACT
Relating to local taxation.
Be It Enacted by the People of the State of Oregon:
SECTION 1. The Legislative Revenue Officer shall study local taxation. The Legislative
Revenue Officer shall submit a report in the manner provided by ORS 192.245, and may in-
clude recommendations for legislation, to the interim committees of the Legislative Assem-
bly related to revenue no later than December 1, 2026.
SECTION 2.Section 1 of this 2025 Act is repealed on January 2, 2027.
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 4836