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Oregon · 2025 Regular Session · Bill

SB 485: Relating to estate tax; and prescribing an effective date.

Enacted Official data

  1. Introduced
  2. In committee
  3. Passed one chamber
  4. Passed both chambers
  5. Enacted

Last official action: ·Record last updated:

Plain-language summary

SB 485 is a bill introduced in the Oregon Senate on January 13, 2025. According to its official title, it concerns: Relating to estate tax; and prescribing an effective date. Primary sponsor: David Smith (Republican), Mark Meek (Democratic), Virgle Osborne (Republican), Darcey Edwards (Republican). It lists 7 additional sponsors. Most recent recorded action (August 8, 2025): Effective date, September 26, 2025.

Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written

Official summary

Abstract published by the legislature (via Open States). Text as published by the legislature; reproduced verbatim.

</b> </i>] [<i>Provides that the Oregon estate tax is imposed only on the estates of decedents dying on or before January 1, 2025.</i>] <b>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.</b> Takes effect on the 91st day following adjournment sine die.

Sponsors

Sponsors by party (alphabetical): Democratic 1 · Republican 10

NameRolePartyChamberDistrict
David SmithPrimary sponsorRepublicanSenate1
Mark MeekPrimary sponsorDemocraticSenate20
Virgle OsbornePrimary sponsorRepublicanHouse2
Darcey EdwardsPrimary sponsorRepublicanHouse31
Ed DiehlCo-sponsorRepublicanHouse17
Darin HarbickCo-sponsorRepublicanHouse12
Cedric HaydenCo-sponsorRepublicanSenate6
Bobby LevyCo-sponsorRepublicanHouse58
Kevin MannixCo-sponsorRepublicanHouse21
Werner ReschkeCo-sponsorRepublicanHouse55
Anna ScharfCo-sponsorRepublicanHouse23

“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.

Recent official actions

  1. Effective date, September 26, 2025.
  2. Chapter 595, 2025 Laws.
  3. Governor signed.
  4. Speaker signed.
  5. President signed.
  6. Third reading. Carried by Osborne. Passed.
  7. Potential conflict(s) of interest declared by Edwards.
  8. Rules suspended. Carried over to June 19, 2025 Calendar.
  9. Second reading.
  10. Recommendation: Do pass.
  11. Work Session held.
  12. Public Hearing held.

Showing 12 most recent of 21 actions. Full history

Sources

  1. Open States / Plural (data from the official legislature website)
  2. Official legislature source