Oregon 2025R1 Session Status: Enacted Bipartisan · 10 R · 1 D cosponsors

SB 485 — Modifies the exemption from taxable estate for the value of natural resource property as applicable to forestland.

Last action — Chapter Number Assigned

  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Senate
  4. ✓
    Passed House
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced August 08, 2025. Enacted.

Odds of enactment

High chance

Based on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.

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A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Likely to advance 98% · high confidence

  • Enacted

    Current position in the legislative process.

  • 11 sponsors

    4 primary, 7 co-sponsors signed on.

  • Bipartisan support

    Sponsored across 2 parties (10 R · 1 D) — cross-party backing.

  • Cleared a recorded vote

    Passed 4 recorded votes so far.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

Summary

<b>Digest: The Act would expand the conditions under which small forestlands are exempt from estate tax. (Flesch Readability Score: 61.8).</b> [<i>Digest: The Act would repeal the estate tax. (Flesch Readability Score: 90.9).</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.

Bill Text

We don't have the full text on file for this bill yet.

Read SB 485 on the official Oregon source →

Action History

  1. Chapter Number Assigned

Sponsors

Sponsorship breakdown

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4 sponsors · 7 co-sponsors · 79 not signed on

Sponsors (4)

Co-sponsors (7)

Not signed on (79)

79 members have not signed on to this bill.

Show all 79 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Votes

Third reading. Carried by Osborne. Passed.

Passed 52 Yea · 0 Nay · 8 Other
Party YeaNayPresentNot Voting
Democrat 28002
Republican 17005
Unaffiliated 7001
Total 52008
% of votes cast 87%0%0%13%
How each member voted (60)
Member Party Vote
Rep Levy E — Yea
Rep Nguyen H — Not Voting
Rep Smith G — Yea
Rep Levy B — Yea
Rep Nguyen D — Yea
Rep Pham H — Yea
Rep Munoz — Yea
Rep Rieke Smith — Yea
Andrea Valderrama Democrat Yea
Annessa Hartman Democrat Yea
April Dobson Democrat Yea
Ben Bowman Democrat Yea
Dacia Grayber Democrat Yea
David Gomberg Democrat Yea
Farrah Chaichi Democrat Yea
Jason Kropf Democrat Yea
John Lively Democrat Yea
Jules Walters Democrat Yea
Julie Fahey Democrat Not Voting
Ken Helm Democrat Yea
Lisa Fragala Democrat Yea
Mari Watanabe Democrat Yea
Mark Gamba Democrat Yea
Nancy Nathanson Democrat Yea
Nathan Sosa Democrat Yea
Pam Marsh Democrat Yea
Paul Evans Democrat Not Voting
Ricki Ruiz Democrat Yea
Rob Nosse Democrat Yea
Sarah McDonald Democrat Yea
Shannon Isadore Democrat Yea
Susan McLain Democrat Yea
Tawna Sanchez Democrat Yea
Thuy Tran Democrat Yea
Tom Andersen Democrat Yea
Travis Nelson Democrat Yea
Willy Chotzen Democrat Yea
Zach Hudson Democrat Yea
Alek Skarlatos Republican Yea
Anna Scharf Republican Yea
Boomer Wright Republican Yea
Christine Drazan Republican Yea
Court Boice Republican Yea
Cyrus Javadi Republican Yea
Darcey Edwards Republican Yea
Darin Harbick Republican Yea
Dwayne Yunker Republican Not Voting
E. Werner Reschke Republican Yea
Ed Diehl Republican Not Voting
Emily McIntire Republican Yea
Jami Cate Republican Yea
Jeffrey Helfrich Republican Yea
Kevin Mannix Republican Yea
Kim Wallan Republican Not Voting
Lucetta Elmer Republican Yea
Mark Owens Republican Not Voting
Rick Lewis Republican Yea
Shelly Boshart Davis Republican Not Voting
Vikki Breese-Iverson Republican Yea
Virgle Osborne Republican Yea

Official roll call →

Third reading. Carried by Smith DB. Passed.

Passed 29 Yea · 0 Nay · 1 Other
Party YeaNayPresentNot Voting
Democrat 17000
Republican 10001
Unaffiliated 2000
Total 29001
% of votes cast 97%0%0%3%
How each member voted (30)
Member Party Vote
Sen Smith DB — Yea
Sen Pham — Yea
Anthony Broadman Democrat Yea
Chris Gorsek Democrat Yea
Courtney Neron Misslin Democrat Yea
Deb Patterson Democrat Yea
Floyd Prozanski Democrat Yea
James Manning Jr. Democrat Yea
Janeen Sollman Democrat Yea
Jeff Golden Democrat Yea
Kate Lieber Democrat Yea
Kathleen Taylor Democrat Yea
Kayse Jama Democrat Yea
Lew Frederick Democrat Yea
Lisa Reynolds Democrat Yea
Mark Meek Democrat Yea
Rob Wagner Democrat Yea
Sara Gelser Blouin Democrat Yea
Wlnsvey Campos Democrat Yea
Bruce Starr Republican Yea
Cedric Hayden Republican Yea
Daniel Bonham Republican Yea
Diane Linthicum Republican Yea
Dick Anderson Republican Not Voting
Fred Girod Republican Yea
Kim Thatcher Republican Yea
Mike McLane Republican Yea
Noah Robinson Republican Yea
Suzanne Weber Republican Yea
Todd Nash Republican Yea

Official roll call →

Subjects

taxation agriculture
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does SB 485 do?
<b>Digest: The Act would expand the conditions under which small forestlands are exempt from estate tax. (Flesch Readability Score: 61.8).</b> [<i>Digest: The Act would repeal the estate tax. (Flesch Readability Score: 90.9).</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.
Who sponsors SB 485?
SB 485 is sponsored by David Brock Smith (Republican), Mark Meek (Democrat), Cedric Hayden (Republican), Bobby Levy (Republican), Virgle Osborne (Republican), Darcey Edwards (Republican), E. Werner Reschke (Republican), Anna Scharf (Republican), Ed Diehl (Republican), Kevin Mannix (Republican), and Darin Harbick (Republican).
What is the current status of SB 485?
This bill has been enacted into law. Introduced August 08, 2025. Enacted.
Where can I track SB 485?
Track SB 485 free on One Click Politics — get push/email alerts when it moves.

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