HB 3823

Exempts from property taxes personal property used by a business to generate or store energy for consumption by the business on its premises.

Status	In House Committee (HREV)
Sponsors	David Gomberg (Democrat) (Chief), Virgle Osborne (Republican)
Fiscal impact	Has minimal fiscal impact
Revenue impact	Revenue impact issued

Bill Text

Introduced

Exempts from property taxes personal property used by businesses and residences to generate or store energy for on-site consumption.

Original Bill Text

Overview#

Digest: The Act would give a property tax break to a business that generated or stored energy for its own use. The Act would exclude utilities from the tax break. The Act would give a property tax break for property installed at a residence to generate or store energy for use there. (Flesch Readability Score: 65.1). Exempts from property taxes personal property used by a business to generate or store energy for consumption by the business on its premises. Provides that the exemption does not apply to the personal property of utility businesses. Exempts from property taxes property installed at a residence to generate or store energy for consumption at the residence. Takes effect on the 91st day following adjournment sine die.

Public Testimony

Name	Organization	Position	Date
Angela Crowley-Koch	Oregon Solar and Storage Industries Association	Neutral	2025-03-19
Andrew Allen	Portland	Oppose	2025-03-20
Jenna Jones	League of Oregon Cities	Oppose	2025-04-29

Legislative History

Date	Chamber	Action
2025-02-27	H	First reading. Referred to Speaker's desk.
2025-03-04	H	Referred to Climate, Energy, and Environment with subsequent referral to Revenue.
2025-03-20	H	Public Hearing held.
2025-03-25	H	Work Session held.
2025-03-28	H	Without recommendation as to passage and be referred to Revenue by prior reference.
2025-03-28	H	Referred to Revenue by prior reference.
2025-04-29	H	Public Hearing held.
2025-06-27	H	In committee upon adjournment.