Oregon House Bill 2124

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Spectrum: Partisan Bill (Democrat 2-0)
Status: Introduced on January 13 2025 - 25% progression
Action: 2025-01-17 - Referred to Revenue.
Pending: House Revenue Committee
Text: Latest bill text (Introduced) [PDF]

The Act would require a study of land value taxation. The Act would define "land value taxation" to mean a tax imposed at a higher rate on land than on improvements on the land. The Act would require a report to be turned in next year. (Flesch Readability Score: 77.2). Directs the Legislative Revenue Officer to study land value taxation and submit a report to the interim committees of the Legislative Assembly related to revenue. Defines "land value taxation" to mean a property tax system that imposes a higher uniform rate of tax on land assessments than on improvement assessments. Takes effect on the 91st day following adjournment sine die.

Relating to land value taxation; prescribing an effective date.

Rep. Robert Nosse [D]

Rep. Zach Hudson [D]

Date	Chamber	Action
2025-01-17	House	Referred to Revenue.
2025-01-13	House	First reading. Referred to Speaker's desk.

Type	Source
Summary	https://olis.oregonlegislature.gov/liz/2025R1/Measures/Overview/HB2124
Text	https://olis.oregonlegislature.gov/liz/2025R1/Downloads/MeasureDocument/HB2124/Introduced
Supplement	https://olis.oregonlegislature.gov/liz/2025R1/Downloads/MeasureAnalysisDocument/83113