Skip to content

Relating to estate tax; and prescribing an effective date.

It became law on Aug 8, 2025.

OR SB 485 · Senate Bill · 2025R1

Stage
Became law
Started in
Senate
Sponsors
11
Latest action
Aug 8, 2025

What it does

] [Provides that the Oregon estate tax is imposed only on the estates of decedents dying on or before January 1, 2025.] Modifies the exemption from taxable estate for the value of natural resource property as applicable to forestland. Limits the exemption to small forestland owners and allows an exemption based on active management appropriate for the current phase of the forest management cycle. Applies to estates of decedents dying on or after January 1, 2026. Takes effect on the 91st day following adjournment sine die.

Read the full text

Where it stands

This bill passed and is now law.

  1. Introduced (Done)

  2. Committee (Done)

  3. Floor (Done)

  4. Law (Done)

    Aug 8, 2025

What moved

Loading recorded actions…

Who is involved

Sponsors

The lawmakers who put their names on it, lead sponsors first.

In the news

Reporting that may mention this subject. Possible matches are labeled.

Loading coverage…

Where it goes next

Once a bill is decided, the questions are about what is done with it in Oregon.

Work with this bill

Relating to estate tax; and prescribing an effective date. | 52