HB 2607

Exempts from construction taxes residential housing being constructed to replace residential housing destroyed or damaged by fire or other emergency event or situation.

Status	Chapter Number Assigned
Sponsors	David Gomberg (Democrat) (Chief), Bill Post (Republican) (Chief), E. Werner Reschke (Republican), Cedric Hayden (Republican), Daniel Bonham (Republican), Jack Zika (Republican), Raquel Moore-Green (Republican), Jami Cate (Republican), Boomer Wright (Republican), Ron Noble (Republican), David Brock Smith (Republican), Duane Stark (Republican), Shelly Boshart Davis (Republican), Vikki Breese-Iverson (Republican), Christine Drazan (Republican), Brad Witt (Democrat), Lily Morgan (Republican), Jeff Reardon (Democrat), Pam Marsh (Democrat), Mark Meek (Democrat), Fred Girod (Republican) (Chief)
Fiscal impact	No fiscal impact
Revenue impact	Revenue impact issued

Bill Text

Exempts residential housing reconstruction from construction taxes when replacing housing destroyed by fire or emergency events.

Original Bill Text

Sponsors#

Chief Sponsors: David Gomberg

Overview#

Exempts from construction taxes residential housing being constructed to replace residential housing destroyed or damaged by fire or other emergency event or situation. Applies to residential housing destroyed or damaged on or after January 1, 2020. Takes effect on 91st day following adjournment sine die.

Public Testimony

Name	Organization	Position	Date
Karen Gray	Lincoln County	Support	2021-02-05
Tammie Murray	Seaside	Oppose	2021-02-06
Claire Hall	Newport	Support	2021-02-08
Bennett Minton	Tax Fairness Oregon	Neutral	2021-02-08
Mark Long	Oregon Home Builders Association	Support	2021-02-09
David Wall	Newberg	Support	2021-02-09
Karen Gray	Lincoln	Support	2021-03-11
Bennett Minton	Tax Fairness Oregon	Oppose	2021-03-11
Tammie Murray	NW Oregon Coast Range	Unknown	2021-03-11
David Wall	Newberg	Support	2021-03-12
Bennett Minton	Tax Fairness Oregon	Neutral	2021-04-28

Legislative History

Date	Chamber	Action
2021-01-11	H	First reading. Referred to Speaker's desk.
2021-01-19	H	Referred to Wildfire Recovery with subsequent referral to Revenue.
2021-02-08	H	Public Hearing held.
2021-03-01	H	Work Session held.
2021-03-04	H	Recommendation: Do pass and be referred to Revenue by prior reference.
2021-03-04	H	Referred to Revenue by prior reference.
2021-03-11	H	Public Hearing and Work Session held.
2021-03-18	H	Recommendation: Do pass.
2021-03-22	H	Second reading.
2021-03-24	H	Carried over to March 29, 2021 Calendar by virtue of adjournment.
2021-03-29	H	Carried over to March 30, 2021 Calendar by virtue of adjournment.
2021-03-30	H	Carried over to March 31, 2021 Calendar by virtue of adjournment.
2021-03-31	H	Carried over to April 1, 2021 Calendar by virtue of adjournment.
2021-04-01	H	Rules suspended. Carried over to April 5, 2021 Calendar.
2021-04-05	H	Rules suspended. Carried over to April 6, 2021 Calendar.
2021-04-06	H	Carried over to April 7, 2021 Calendar by virtue of adjournment.
2021-04-07	H	Rules suspended. Carried over to April 8, 2021 Calendar.
2021-04-08	H	Carried over to April 9, 2021 Calendar by virtue of adjournment.
2021-04-09	H	Third reading. Carried by Gomberg. Passed.
2021-04-12	S	First reading. Referred to President's desk.
2021-04-15	S	Referred to Finance and Revenue.
2021-04-28	S	Public Hearing held.
2021-06-02	S	Work Session held.
2021-06-09	S	Recommendation: Do pass.
2021-06-09	S	Second reading.
2021-06-10	S	Third reading. Carried by Riley. Passed.
2021-06-10	S	Vote explanation(s) filed by Heard.
2021-06-14	H	Speaker signed.
2021-06-16	S	President signed.
2021-06-23	H	Governor signed.
2021-09-25	H	Chapter 361, (2021 Laws): Effective date September 25, 2021.