Oregon · Senate Bill 341 · 2025 Regular Session

Reduces the required size of real property and the percentage of value of the adjusted gross estate necessary for real property to qualify for a…

SB 341 Sponsored by David Brock Smith Died in committee

  1. Introduced Jan 13, 2025
  2. In committee Jan 17, 2025
  3. Died  
  4. Passed the House  
  5. To the governor  
  6. Became law  

What it does

The legislature's own summary of the bill, or its official long title.

The Act makes the amount and percentage of certain forest land required to claim estate credit smaller. (Flesch Readability Score: 61.6). Reduces the required size of real property and the percentage of value of the adjusted gross estate necessary for real property to qualify for a natural resource property credit against estate tax, where the real property is forestland or forestland homesites. Applies to estates of decedents dying on or after January 1, 2026. Takes effect on the 91st day following adjournment sine die.

Read the full official title (41 words)

Reduces the required size of real property and the percentage of value of the adjusted gross estate necessary for real property to qualify for a natural resource property credit against estate tax, where the real property is forestland or forestland homesites.

Every action

3 steps, oldest first, as the legislature records them.

  1. SenateIntroduction and first reading. Referred to President's desk.
  2. CommitteeReferred to Natural Resources and Wildfire. · Senate Natural Resources and Wildfire
  3. SenateIn committee upon adjournment.

Roll calls

No recorded votes on this bill yet.

Sponsors

The member who introduced it.

From Oregon's official records (api.oregonlegislature.gov), checked Nov 13, 2026. Text links go to the official versions; LegiList does not copy bill text.