[{"_1":2,"_100":-5,"_101":-5},"loaderData",{"_3":4,"_26":27},"root",{"_5":6,"_17":10,"_18":19,"_20":21,"_22":10,"_23":-5,"_24":-5,"_25":10},"user",{"_7":8,"_9":10,"_11":10,"_12":-5,"_13":-5,"_14":15,"_16":-5},"roles",[],"isAuthenticated",false,"isPremium","planName","subscriptionStatus","featureFlags",{},"insightsBudget","isDevelopmentHost","userPreferences",{},"recaptchaSiteKey","6LcvOJcUAAAAAHsB-gPGfGktcRlKpH7OTIU_dMTD","isImpersonating","impersonation","affiliateStatus","isFreedomPortal","routes/v2/article/layout",{"_28":29,"_30":31},"notFound",true,"relatedArticles",[32,76,88],{"_33":34,"_35":36,"_37":38,"_39":40,"_41":42,"_43":44,"_45":46,"_47":48,"_49":50,"_51":52,"_53":54,"_55":56,"_57":58,"_59":60,"_61":62,"_63":64,"_65":66,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},"mediaId",6199341,"mediaKeyId","3836615-1a96ef1a764eab153c6703b5134e04d8","parentId",3836615,"title","Committee advances bill to remove special assessment for farmland used in illegal marijuana cultivation","audioSeconds",88,"startMs",275000,"endMs",363000,"viewUrl","/Search/View?dp=1&key=3836615-1a96ef1a764eab153c6703b5134e04d8&start=275&end=363","thumbnailUrl","https://assets.pipeline.soar.com/3836615-1a96ef1a764eab153c6703b5134e04d8/thumbnail_275000.jpg","articleUrl","/articles/6199341/Oregon/Committee-advances-bill-to-remove-special-assessment-for-farmland-used-in-illegal-marijuana-cultivation","mediaUrl","https://secure.pipeline.soar.com/6199341-28ac84d848e7a97bda9e53f4b4e8f27f/orig.mp4?Expires=1770999732&Signature=buLabDEQYktk4J35LuCYOQo-Dkl8N9VIeQaSA918Uq-u1DSPbbKh2-UGzEQzT7ojHMICkdjma4JQLJjutlEbL09swuhARxVCSDH1fkeo1mG-5XNUvxjD3npH~IjQlGLRhoW9Ct1mD2X~w9NWUkcgxhtmaxsbWiD0unx4Ec6GvwmlWonwmCeSXH994c5ZSnTCNCt5C2kZwu7ryAcJCV3~dYhbn3~UVsgG~J1mOVeYdzU8SsaU~LmKJ1UNnwxsM~BkzVlqiGYV863KkNntYnU9gQfpp7cPGGyckSMWtbOIq8xuwjbyLK9WYxM4rySSblkwnYScCJEPESdW9EXJKhHjOg__&Key-Pair-Id=KUT5TJCACFTXG","author","Oregon State Legislature","date","2025-06-13T00:00:00Z","article","The House Committee on Revenue on June 13 moved Senate Bill 347A to the floor with a due-pass recommendation. The bill would disqualify farmland from the special assessment program if the owner receives a civil penalty or is found guilty of illegally growing marijuana.

A committee presenter summarized prior hearings and the bill's core provisions, saying the measure \"disqualifies farmland from the special assessment program if the owner receives a civil penalty before or is found guilty of illegally growing marijuana, makes exceptions to the disqualification under certain circumstances, and the disqualification applies only to the portion of the land under special assessment.\" The presenter added that, upon disqualification, payment of up to 10 years of back taxes is required.

The presenter told the committee that the bill had passed earlier work sessions in the Senate and that committee paperwork is available in OLIS. Representative Hudson moved the bill to the floor; the motion passed and Representative Marsh agreed to serve as carrier.

Committee discussion referenced the limited scope of disqualification (only the portion under special assessment) and noted statutory exceptions included in the draft bill; staff did not report any recorded public testimony during the work session.","mediaType","Video","parentTitle","House Committee On Revenue 06/13/2025 ","oneSentenceSummary","The House Committee on Revenue voted June 13 to send Senate Bill 347A to the floor; the bill disqualifies farmland from the special assessment program if the owner receives a civil penalty or is found guilty of illegally growing marijuana and requires payment of up to 10 years of back taxes on disqualified land.","taxTitle","Revenue, House of Representatives, Committees, Legislative, Oregon","taxId",18093,"location","Oregon","headline","","shortSummary",{"_33":77,"_35":36,"_37":38,"_39":78,"_41":79,"_43":80,"_45":81,"_47":82,"_49":83,"_51":84,"_53":85,"_55":56,"_57":58,"_59":86,"_61":62,"_63":64,"_65":87,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6199346,"Committee extends brownfield property tax incentive sunset to 2033",76,160000,236000,"/Search/View?dp=1&key=3836615-1a96ef1a764eab153c6703b5134e04d8&start=160&end=236","https://assets.pipeline.soar.com/3836615-1a96ef1a764eab153c6703b5134e04d8/thumbnail_160000.jpg","/articles/6199346/Oregon/Committee-extends-brownfield-property-tax-incentive-sunset-to-2033","https://secure.pipeline.soar.com/6199346-11bb57b7138992d2cbabb228c705fdc5/orig.mp4?Expires=1770999732&Signature=cPC25zeZ7fwXuxclITqBKjgApDLbKfCBISRX6vJGQQ-vmVSLrKh9J2oPhYO-HmBRfkR~GOGBhxC2E4oCeFmEVpQHeWX3JsnlProYxnFe2hdXYvvkZUuYFDkWpWcpx0UMpr1e87RicM85S3GA2NStGUmRz-YJRSuWkfNf4MetKdELiviRRWNx0-d5hGOZUjx375~0dr9ujN9AtH~y7~ZW83EmR6Ua9MuWNwIAnZv7NBtqlMVj5RbHaJkMEQ9efMMencPWMsmc8CF-4wvTFd5FLSW9Uka7XFMZ4~BQ0ibUNcVsroPsuyuI3q~tuk5UHK7slZ9DUNDIUZyapT0dD06wjw__&Key-Pair-Id=KUT5TJCACFTXG","The House Committee on Revenue on June 13 voted to move Senate Bill 99 to the House floor with a due-pass recommendation, extending property-tax incentives for brownfield redevelopment by six years.

A committee presenter summarized the bill's history and purpose, saying the measure \"extends the property tax incentives for brownfield development by moving the sunset date 6 years from 2027 to 2033.\" He noted the bill had previously passed work sessions in Senate committees and that committee paperwork is available in OLIS.

Representative Hudson moved the measure to the floor; the motion passed and the committee named Rex Smith as the carrier for the House.

No amendments or additional referrals were recorded in the committee work session. Committee staff told members that all related paperwork was posted in OLIS and that there was no subsequent referral listed.","The House Committee on Revenue voted June 13 to send Senate Bill 99 to the floor with a due-pass recommendation; the bill extends property-tax incentives for brownfield development by moving the current sunset from 2027 to 2033.",{"_33":89,"_35":36,"_37":38,"_39":90,"_41":91,"_43":92,"_45":93,"_47":94,"_49":95,"_51":96,"_53":97,"_55":56,"_57":58,"_59":98,"_61":62,"_63":64,"_65":99,"_67":68,"_69":70,"_71":72,"_73":74,"_75":74},6199351,"House Revenue panel advances bills changing estate-tax natural-resource exemption",1024,20000,1044000,"/Search/View?dp=1&key=3836615-1a96ef1a764eab153c6703b5134e04d8&start=20&end=1044","https://assets.pipeline.soar.com/3836615-1a96ef1a764eab153c6703b5134e04d8/thumbnail_20000.jpg","/articles/6199351/Oregon/House-Revenue-panel-advances-bills-changing-estate-tax-natural-resource-exemption","https://secure.pipeline.soar.com/6199351-2d72f0020b1faadd7450d108d54e1171/orig.mp4?Expires=1770999732&Signature=i5p-e4ZWuEr0olRclUH42Zt0lM7myc1rN4MNZsZi8shw9GJFmsmoEr9FxURbri-n~hXtXgG7PUECWCyoU-7zI~WTIwKSbDg8kEd-Y~tGd1lTrb1hLkhr4gHEJ-FbNEswPxkjqMC3skdnyqQoXm0jJy8LFlAjwD4i6sGbNDOEGnnstoUpcf3vbJ-c5KsVdNKSLkrO~5CpekAwHyccB7-~R4YsiiHxu3ssXf0MOi-DgAyOkHA7ov7t5HGWqKtJGo8PzvnarT4~g3504-f80vc9c-LiQWrGyydLtG4A46ZG11hLYR3apE0r8zwi1cx43OogLewec1gRvBWpCztP1YnuCA__&Key-Pair-Id=KUT5TJCACFTXG","The House Committee on Revenue on June 13 moved several related measures to the floor with due-pass recommendations that would change Oregon's estate-tax natural-resource exemption and add portability for surviving spouses.

Committee staff said the base measure, House Bill 2,093, was introduced as a study bill that would require the Legislative Revenue Office to study the estate tax, but a dash-1 amendment replaces that language and combines concepts from multiple bills previously heard by the committee.

Staff explained the package incorporates provisions from Senate Bill 485, which changes qualification criteria for forest land under the exemption and specifies small-forest-land sizes; House Bill 3,630, which expands eligible ownership to certain businesses and trusts and allows replacement property; and a portability provision from House Bill 3,934 allowing a surviving spouse to elect additional exclusion based on an unused amount from a prior deceased spouse.

“The base bill is a study bill that would require LRO to study the estate tax,” the presenter said. The presenter also described technical changes that move the exemption closer to a true exclusion so qualifying property is not included in the taxable-estate calculation.

Committee members emphasized participation requirements tied to the exemption. The bills retain five‑year participation windows before and after a decedent's death and remove a prior 75% “days” threshold for active management; staff told the committee the change replaces a 75%‑of‑days test with a requirement that active management be “appropriate to the land” and its life cycle. The presenter said that, on balance, those changes are likely to tighten qualification in some respects and allow other clarifications such as permitting replacement of qualifying equipment.

Fiscal materials filed with the committee describe the revenue impact as minimal for most estates; staff said the change to the calculation moves the statutory treatment closer to assumptions used when the original exemption was estimated two years earlier.

House Bill 2,093’s public hearing record showed no members of the public signed up to testify; the committee closed that hearing before proceeding to work sessions on the related bills. During work sessions, members moved House Bill 3,630 and Senate Bill 485 to the floor with due-pass recommendations and assigned carriers: Representative Mannix for House Bill 3,630 and Representative Osborne for Senate Bill 485. Representative Hudson moved the measures to the floor; motions passed without recorded objections.

The measures will next go to the full House for consideration, where legislative sponsors and committee carriers will determine floor scheduling.","The House Committee on Revenue on June 13 moved multiple measures to the floor with due-pass recommendations that would change how Oregon treats farm and forest property under the estate-tax natural-resource exemption and add portability for surviving spouses.","actionData","errors"]

Article not found

Committee advances bill to remove special assessment for farmland used in illegal marijuana cultivation

Committee extends brownfield property tax incentive sunset to 2033

House Revenue panel advances bills changing estate-tax natural-resource exemption