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SB 1094 Oregon Senate · 2025 Regular Session

Relating to property tax credits for service members; prescribing an effective date.

Summary
Provides for a property tax credit against the ad valorem taxes imposed on the homestead of a resident serving on active military duty. Provides for a property tax credit for the homesteads of disabled veterans and their surviving spouses, including when they reside in nonprofit homes for elderly persons. Phases out both of the current partial exemption programs for such homesteads. Takes effect on the 91st day following adjournment sine die.
Issues: ✓ Budget & TaxesSupports Budget & TaxesProvides property tax credits for military service members and disabled veterans, offering direct tax relief aligned with 'provides tax relief for middle/lower income' indicator.90% confidence ✓ VeteransSupports VeteransProvides property tax credits for disabled veterans and surviving spouses, expanding financial benefits and replacing outdated exemptions with broader support.95% confidence
Bill status passed 3 of 5 stages cleared
Introduction
Feb 2025
Committee Review
Jun 2025
Senate Passage
Jun 2025
House Passage
Governor
Introduced Feb 25, 2025 Last action Jun 28, 2025
Maddy AI version diff · 1 comparison

What changed between versions

Introduced → A-Engrossed · 4 edits · Jun 17, 2025
MODERATE
This bill was amended to increase the property tax credit amount for Oregon National Guard members and reservers from $1,750 to $2,050, establish a fixed 3% annual increase instead of tying it to inflation, and expand eligibility for early claimants to include those with written deployment orders for just one day during the tax year.
Scope change
The bill's scope expanded to allow residents to claim the property tax credit earlier in the deployment process, reducing the requirement from 178 consecutive days to just one day of service if written orders exist.
FISCAL

Increased the maximum property tax credit from $1,750 to $2,050 per year.

REQUIREMENT

Changed the annual adjustment mechanism from a Consumer Price Index calculation to a fixed 3% increase based on the previous year's maximum amount.

ELIGIBILITY

Reduced the service requirement for early claimants from 178 consecutive days to just one day of service if the claimant has written deployment orders.

DEFINITION

Simplified the definition of 'credit-eligible taxes' by removing the separate operating and local option tax categories into a single definition.

Floor votes · Senate Jun 17, 2025

How they voted

30–0
Passed
Total votes 30
Jun 17, 2025
D Democratic18
18 Yea
100% Yea
R Republican12
12 Yea
100% Yea
Vote distribution
All Yea All Nay Mixed No data
Full legislative history

Actions timeline

Total actions
11
Key actions
3
Committee
4
Jun 28, 2025
Lower · Passed
In committee upon adjournment.
lower
Jun 17, 2025
Committee
Referred to Revenue.
lower
Jun 17, 2025
Introduced
First reading. Referred to Speaker's desk.
lower
Jun 17, 2025
Upper · Passed
Third reading. Carried by McLane. Passed.
upper
Jun 13, 2025
Upper · Passed
Recommendation: Do pass with amendments. (Printed A-Eng.)
upper
Feb 25, 2025
Committee
Referred to Finance and Revenue.
upper
Feb 25, 2025
Introduced
Introduction and first reading. Referred to President's desk.
upper
0 primary · 0 co-sponsors

Sponsors

No sponsor information available.