HB4130 Oregon Farm Property Tax Special Assessment Extension
Summary
Oregon HB4130 was signed by Governor Tina Kotek on April 7, 2026, extending property tax special assessment provisions to land underlying agricultural processing facilities. The bill clarifies the statutory definition of "preparing" farm products or by-products for purposes of the farm use property tax exemption, allowing qualifying farm operations to receive property tax benefits for processing infrastructure located on their farm units.
What changed
HB4130 expands Oregon's farm use property tax special assessment to include land under qualifying processing facilities, addressing ambiguity in what constitutes "preparing" products or by-products raised for human or animal use on a farm unit. The bill received unanimous passage in both chambers and takes effect upon signature, with no delayed implementation date specified.
Agricultural property owners in Oregon with on-farm processing operations may now qualify for reduced property tax assessments on land where processing activities occur. This clarification provides certainty for farms investing in value-added processing infrastructure, potentially improving the economics of on-farm processing and storage facilities.
What to do next
- Agricultural operations should review processing facilities on farm units for potential property tax special assessment eligibility
- County tax assessors should update valuation methodologies to reflect the clarified definition of "preparing" farm products
- Farm owners should consult with tax professionals to determine retroactive or prospective tax savings under the new provisions
Source document (simplified)
ChangeBridge / Oregon / HB4130 Signed by Governor HB4130 House Bill Signed by Governor 2026-04-07
Relating to farm use.
The Act would grant the tax break for land that is in "farm use" to land under a processing facility. The Act would clarify what "preparing" farmland products and by-products means in the context of the tax break. (Flesch Readability Score: 69.5). [Digest: The Act would clarify what "preparing" farmland products and by-products means in the context of the tax break for land that is in "farm use." (Flesch Readability Score: 66.4).] Allows property tax special assessment for land under processing facilities. Clarifies, for purposes of the special assessment, the meaning of "preparing" products or by-products raised for human or animal use on a farm unit for purposes of the definition of "farm use."
Bill Details
State Oregon
Session 2026 Legislative Measures
Chamber House
Official Source olis.oregonlegislature.gov/liz/2026R1/Meas...
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Sponsors
Shelly Boshart Davis (Rep - R) Werner Reschke (Rep - R) Hai Pham (Rep - D) Bobby Levy (Rep - R) Susan McLain (Rep - D) Mark Owens (Rep - R) James Manning (Sen - D)
Action History
2026-04-07 H Governor signed. 2026-03-10 S President signed. 2026-03-10 H Speaker signed. 2026-03-06 S Neron Misslin, Patterson, Pham, granted unanimous consent to change vote to aye. 2026-03-06 S Third reading. Carried by Thatcher. Passed. Ayes, 29; Excused, 1--Hayden. 2026-03-05 S Second reading. 2026-03-05 S Recommendation: Do pass the A-Eng. bill. 2026-03-04 S Public Hearing and Work Session held. 2026-03-04 S Referred to Rules. 2026-03-04 S First reading. Referred to President's desk. 2026-03-03 H Rules suspended. Third reading. Carried by Boshart Davis, Reschke. Passed. Ayes, 57; Excused, 2--Hartman, Valderrama; Excused for Business of the House, 1--Diehl. 2026-03-03 H Rules suspended. Second reading. 2026-03-03 H Recommendation: Do pass with amendments and be printed A-Engrossed. 2026-03-02 H Work Session held. 2026-02-04 H Public Hearing held. 2026-02-02 H Referred to Revenue. 2026-02-02 H First reading. Referred to Speaker's desk.
Votes
2026-03-02 House Committee Do pass with amendments. (Printed A-Eng.) Yea: 6 Nay: 0 2026-03-03 House Third Reading Yea: 57 Nay: 0 2026-03-04 Senate Committee Do pass the A-Eng bill Yea: 4 Nay: 0 2026-03-06 Senate Third Reading Yea: 29 Nay: 0
Committee Referrals
2026-02-02 H Revenue 2026-03-04 S Rules
Amendments
2026-03-02 House Committee On Revenue Amendment #-2
Bill Text Versions
0000-00-00 Introduced 0000-00-00 Introduced 0000-00-00 Engrossed 0000-00-00 Enrolled Legislative data powered by LegiScan (CC BY 4.0)
Named provisions
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