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83rd OREGON LEGISLATIVE ASSEMBLY--2025 Regular Session
Senate Bill 5536
Printed pursuant to Senate Interim Rule 213.28 by order of the President of the Senate in conformance with pre-
session filing rules, indicating neither advocacy nor opposition on the part of the President (at the request
of Oregon Department of Administrative Services)
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 creates an agency budget. (Flesch Readability Score: 73.8).
Appropriates moneys from the General Fund to the Department of Revenue for biennial ex-
penses.
Limits certain biennial expenditures from fees, moneys or other revenues, including Miscella-
neous Receipts and federal service agreement reimbursements, but excluding lottery funds and other
federal funds, collected or received by the department.
Declares an emergency, effective July 1, 2025.
A BILL FOR AN ACT
Relating to the financial administration of the Department of Revenue; and declaring an emergency.
Be It Enacted by the People of the State of Oregon:
SECTION 1. There are appropriated to the Department of Revenue, for the biennium
beginning July 1, 2025, out of the General Fund, the following amounts, for the following
purposes:
(1)Administration.......................... $41,741,173
(2)Property Tax Division...............$24,975,850
(3)Personal Tax and
Compliance Division..................$76,054,521
(4)Business Division......................$25,374,686
(5)Collections Division...................$37,542,091
(6)Information Technology
Services Division.......................$52,962,637
(7)Debt service and
related costs.............................$5,233,018
(8)Nonprofit housing program.......$3,413,289
SECTION 2.Notwithstanding any other law limiting expenditures, the following amounts
are established for the biennium beginning July 1, 2025, as the maximum limits for payment
of expenses from fees, moneys or other revenues, including Miscellaneous Receipts and re-
imbursements from federal service agreements, but excluding lottery funds and federal funds
not described in this section, collected or received by the Department of Revenue, for the
followingpurposes:
(1)Administration.......................... $15,846,015
(2)Property Tax Division...............$38,998,081
(3)Personal Tax and
Compliance Division..................$2,911,190
Note: For budget, see 2025-2027 Biennial Budget
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 9536 SB5536
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(4)BusinessDivision......................$18,759,777
(5)CollectionsDivision...................$23,723,680
(6)CorporateDivision....................$18,452,795
(7)InformationTechnology
ServicesDivision.......................$15,851,768
(8)Marijuanaprogram...................$4,423,164
(9)Senior Property Tax
Deferral program......................$24,644,865
(10) Information System
projects.....................................$3,103,843
SECTION 3. This 2025 Act being necessary for the immediate preservation of the public
peace, health and safety, an emergency is declared to exist, and this 2025 Act takes effect
July 1, 2025.
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