SB 1556
Plain-language analysis
Generated analysis, not an official summary or legal advice. Confirm with linked Oregon documents.
SB 1556 expands who may represent taxpayers in the Magistrate Division of the Oregon Tax Court and before the Department of Revenue, allowing non-attorneys—including family members, real estate brokers, appraisers, tax preparers, and consultants—to act as authorized representatives. It consolidates scattered representation rules into a unified statute, requires courts and the department to recognize these representatives upon filing written authorization, and binds parties to the actions of their chosen non-attorney representatives. The measure repeals specific statutes governing local government and shareholder representation and applies to proceedings commenced on or after January 1, 2027.
Basis: Stakeholder claim · Sources: Enrolled; Staff Measure Summary A
The measure consolidates scattered representation requirements into a single, user-friendly framework and establishes a clear process for non-attorneys who frequently appear in the Magistrate Division, aligning with the division's mission to simplify tax matters.
Basis: Official analysis · Sources: Staff Measure Summary A; Staff Measure Summary B
Inferred from cited text; not a stated purpose.
Taxpayers may face financial or logistical barriers to retaining licensed counsel; allowing family members and unlicensed advisors could lower these barriers, though it shifts the burden of legal competence onto the taxpayer's chosen representative.
Basis: Inferred · Source: Enrolled
Gain the ability to select non-attorney representatives, such as family members or specific professionals, but are legally bound by their representative's actions and cannot later claim proceedings were defective due to lack of counsel.
Basis: Inferred · Source: Enrolled
Real estate brokers, appraisers, tax preparers, consultants, and other natural persons can now formally represent clients in the Magistrate Division without being attorneys, subject to court recognition.
Basis: Inferred · Source: Enrolled
Must process designations from non-attorneys, provide notice of binding consequences, and manage proceedings where parties may be represented by laypersons.
Basis: Inferred · Source: Enrolled
Must recognize representatives authorized by the court for the duration of the proceeding and update internal procedures to accommodate non-attorney representation.
Basis: Inferred · Source: Enrolled
Taxpayers may opt for lower-cost or familiar non-legal advisors; non-attorneys gain a new avenue for professional service in tax disputes.
Basis: Inferred · Source: Enrolled
Representatives must file written authorization with the court; parties are bound by all acts of their representative; courts must provide written notice of this binding effect upon recognition.
Basis: Inferred · Source: Enrolled
No fiscal impact on state or local government expenditures or revenues.
Basis: Official analysis · Sources: Fiscal Impact Statement A; Fiscal Impact Statement B
Increases access to representation for individuals who cannot afford attorneys or prefer non-legal assistance, potentially simplifying the process for routine matters.
Basis: Inferred · Source: Enrolled
Coordination between the court and Department of Revenue is required to ensure mutual recognition of representatives.
Basis: Inferred · Source: Enrolled
Low-income taxpayer
A low-income taxpayer facing a property tax assessment can have a knowledgeable family member or community advocate represent them effectively, avoiding high legal costs and ensuring their case is heard without financial hardship.
Basis: Inferred · Source: Enrolled
Complex corporate taxpayer
A complex corporate tax dispute involves an unqualified representative who makes critical procedural errors or waives essential defenses, resulting in a substantial tax liability that the entity cannot afford to litigate further due to the binding nature of the representative's actions.
Basis: Inferred · Source: Enrolled
The text permits family members to represent individuals (Section 2(1)(c)(A)), which could be abused by bad actors claiming familial ties. The statute does not regulate the quality or ethics of these representatives, relying on existing laws for enforcement.
Sources · Enrolled
Expanding representation rights to non-attorneys lowers costs and increases access for taxpayers but risks procedural errors and inadequate advocacy in complex tax matters where legal expertise is critical. Upsides include accessibility, cost reduction, and consolidation of rules; downsides include potential quality deficits in representation and increased risk of parties being bound by unqualified advice.
Accessibility: Lowers barriers for taxpayers who cannot afford attorneys or prefer non-legal assistance.
Basis: Inferred · Source: Enrolled
Cost Reduction: Taxpayers may reduce legal fees by using family members or non-attorney professionals.
Basis: Inferred · Source: Enrolled
Rule Consolidation: Places scattered representation requirements in a single, user-friendly statute.
Basis: Official analysis · Source: Staff Measure Summary A
Quality of Representation: Non-attorneys may lack the legal expertise to handle complex tax issues, risking adverse outcomes.
Basis: Inferred · Source: Enrolled
Binding Risk: Parties are bound by the actions of their representatives, even if unqualified, with no recourse for defective proceedings.
Basis: Inferred · Source: Enrolled
Administrative Burden: Courts and the Department of Revenue must manage proceedings with lay representatives, potentially increasing complexity.
Basis: Inferred · Source: Enrolled
The enrolled bill resolves a conflict with SB 1507 by adding Section 7a, which ensures ORS 305.494 is repealed if SB 1507 becomes law. The substantive provisions regarding representation remain consistent with the A-Engrossed version: expanding non-attorney representation, consolidating rules, and repealing specific statutes.
Added Section 7a to resolve conflict with SB 1507 regarding ORS 305.494 repeal.
Ensures statutory consistency if SB 1507 passes; no change to representation rules.
Sources · Enrolled; Staff Measure Summary B
Tradeoff: The conflict resolution adds a conditional repeal mechanism but does not alter the core tradeoff of expanding representation rights versus ensuring adequate legal advocacy.
high confidence. Analysis is based on enrolled bill text and official staff summaries. No speculation beyond grounded inference.
Possible effects if adopted; not current bill text.
If adopted, Amendment A3 would conditionally repeal ORS 305.494 only if Senate Bill 1507 also becomes law, preventing a statutory conflict where one bill amends the statute and another repeals it. The broader SB 1556 would consolidate and expand who may represent taxpayers in the Oregon Tax Court Magistrate Division, permit non-Oregon-licensed professionals to appear, require dual recognition by the court and Department of Revenue, and repeal ORS 305.245, with changes applying to proceedings starting January 1, 2027.
Basis: Inferred · Sources: Amendment -A3 — proposed amendment; Staff Measure Summary B; Senate Amendments to Introduced
Official sources do not state why this measure was proposed.
Sponsor testimony, staff summaries, committee materials, or statutory findings may explain it.
The text supports no bounded hypothesis.
Gain expanded options to designate non-attorney representatives in magistrate division proceedings, subject to court and Department of Revenue recognition.
Basis: Inferred · Source: Senate Amendments to Introduced
Real estate brokers, appraisers, tax preparers, consultants, family members, and corporate officers/shareholders may formally represent parties without Oregon licensure or registration, provided they meet the new statutory criteria.
Basis: Inferred · Source: Senate Amendments to Introduced
Must process representative designations under consolidated rules, verify authority, and coordinate recognition status across both entities.
Basis: Inferred · Source: Senate Amendments to Introduced
If SB 1507 passes, the specific provision allowing shareholders to represent their corporations in tax court proceedings would be repealed, shifting representation requirements to the broader rules in SB 1556.
Basis: Inferred · Sources: Amendment -A3 — proposed amendment; Senate Amendments to Introduced
Behavior and obligations: Taxpayers must file written authorization or pleadings to designate representatives; parties are legally bound by their representative's actions and cannot later claim proceedings were defective due to lack of attorney licensure.
Basis: Inferred · Source: Senate Amendments to Introduced
Eligibility and access: Lowers formal barriers to tax court representation by explicitly listing permitted non-attorneys and clarifying that Oregon licensure is not required, potentially increasing self-representation or use of specialized non-legal advisors.
Basis: Inferred · Source: Senate Amendments to Introduced
Enforcement and risk: Relies on magistrate discretion and Department of Revenue coordination to verify representative authority; proceedings lack official transcripts or recordings, increasing reliance on written/oral evidence and representative competence.
Basis: Inferred · Source: Senate Amendments to Introduced
Taxpayers
A taxpayer facing a complex property tax appeal successfully uses a knowledgeable family member or local real estate broker to navigate the magistrate division, avoiding high attorney fees while securing a favorable mediated outcome through direct cooperation with the magistrate.
Basis: Inferred · Source: Senate Amendments to Introduced
Legal entities and taxpayers
An unqualified individual claims to be a 'tax consultant' and represents a corporation without proper authority, leading to missed deadlines, waived rights, or binding the entity to unfavorable terms under the statute's provision that parties are bound by their representative's actions in a non-recorded forum.
Basis: Inferred · Source: Senate Amendments to Introduced
The broad statutory allowance for non-attorneys combined with discretionary recognition and absent recording creates a gap where duty creep or misclassification could occur without immediate oversight.
Sources · Senate Amendments to Introduced
Expanding representation access lowers costs and simplifies tax court procedures but shifts substantive legal risk onto taxpayers who may rely on unlicensed or inexperienced representatives in a non-recorded forum. Upsides include greater accessibility and reduced legal fees; downsides include potential for inadequate representation, unauthorized practice of law, and binding parties to unfavorable outcomes without appellate safeguards specific to representative competence.
Reduced financial barriers for taxpayers navigating tax disputes.
Basis: Inferred · Source: Senate Amendments to Introduced
Streamlined, consolidated representation rules that improve procedural clarity.
Basis: Inferred · Source: Staff Measure Summary B
Increased risk of unqualified representation in a forum with no official transcripts.
Basis: Inferred · Source: Senate Amendments to Introduced
Potential for unauthorized practice of law or exploitation by unlicensed advisors.
Basis: Inferred · Source: Senate Amendments to Introduced
high confidence. Analysis is grounded in the explicit text of the proposed amendment, current bill provisions, and official staff summaries. No policy rationale or legislative intent beyond procedural conflict resolution is stated in the supplied documents.
Decision brief generation failed. The existing briefs were preserved and this version can be retried.
The amendment inserts a conditional conflict-resolution clause ensuring that Senate Bill 1556’s repeal of ORS 305.494 takes precedence over any conflicting amendments in Senate Bill 1507. If adopted, it would clear a statutory overlap to allow SB 1556 to proceed, which would expand eligibility for non-attorney representatives in the Oregon Tax Court Magistrate Division to include unlicensed natural persons (e.g., family members, real estate brokers, appraisers) and repeal prior restrictive statutes. Material consequences include lower representation costs and broader access for taxpayers, alongside administrative adjustments for the court and Department of Revenue to recognize and process a wider class of representatives.
Basis: Inferred · Sources: Amendment -A3 — proposed amendment; Staff Measure Summary B; Senate Amendments to Introduced
Official sources do not state why this measure was proposed.
Sponsor testimony, staff summaries, committee materials, or statutory findings may explain it.
Inferred from cited text; not a stated purpose.
The amendment may aim to prevent statutory ambiguity or overlapping regulatory gaps regarding corporate representation in tax court if SB 1507 passes, ensuring SB 1556’s broader deregulation of representative qualifications takes precedence.
Basis: Inferred · Sources: Amendment -A3 — proposed amendment; Staff Measure Summary B
Gain eligibility to designate unlicensed natural persons as representatives in Magistrate Division proceedings, potentially lowering costs and increasing flexibility in dispute resolution.
Basis: Inferred · Source: Senate Amendments to Introduced
Can represent clients without Oregon licensure or registration for these specific proceedings, expanding their service scope within the Magistrate Division.
Basis: Inferred · Source: Senate Amendments to Introduced
Must adjust recognition procedures, update forms, and train magistrates/staff to verify authority and qualifications for a broader class of representatives.
Basis: Inferred · Source: Staff Measure Summary B
Face increased competition in the Magistrate Division as non-attorneys gain explicit statutory authorization to represent parties.
Basis: Inferred · Source: Senate Amendments to Introduced
Taxpayers may opt for lower-cost or more accessible non-attorney representatives. Representatives must still be formally designated and recognized by both the court and DOR, requiring written authorization filings.
Basis: Inferred · Source: Senate Amendments to Introduced
No state or local revenue impact is projected, but administrative workload may shift as courts and DOR process recognition requests for unlicensed individuals.
Basis: Inferred · Sources: Fiscal Impact Statement A; Fiscal Impact Statement B
Court magistrates will need to evaluate recognition requests for a wider array of professionals and laypersons, while DOR must align its recognition with court decisions.
Basis: Inferred · Source: Staff Measure Summary B
Proceedings are designed to be less formal and rely on written/oral evidence without official transcripts, which may reduce procedural barriers but increase reliance on representative competence.
Basis: Inferred · Source: Staff Measure Summary B
Taxpayer with limited financial resources
A taxpayer facing a high-stakes property tax appeal successfully uses a knowledgeable family member or local real estate broker as a representative, avoiding thousands in attorney fees while achieving a favorable mediated outcome through the magistrate’s cooperative process.
Basis: Inferred · Source: Senate Amendments to Introduced
Complex corporate taxpayer
An unlicensed individual with no tax expertise represents a multi-entity corporation, misinterprets statutory deadlines or evidentiary standards, and causes the case to be dismissed or results in an adverse assessment that could have been mitigated by licensed counsel.
Basis: Inferred · Source: Senate Amendments to Introduced
inference
Sources · Senate Amendments to Introduced
Expanding representation access to unlicensed individuals lowers costs and increases flexibility but risks procedural errors and inadequate advocacy in complex tax disputes due to the absence of mandatory legal training or bar oversight.
Greater accessibility and reduced financial barriers for taxpayers navigating property and income tax appeals.
Basis: Inferred · Source: Staff Measure Summary B
Streamlined, consolidated representation rules that replace fragmented statutes with a single, user-friendly framework.
Basis: Inferred · Source: Staff Measure Summary A
Potential for misrepresentation of legal standards or procedural rules by untrained representatives, leading to adverse outcomes.
Basis: Inferred · Source: Senate Amendments to Introduced
Administrative burden on the Tax Court and DOR to develop recognition protocols, training, and oversight mechanisms for a broader class of representatives.
Basis: Inferred · Source: Staff Measure Summary B
high confidence. The amendment’s mechanical function is explicitly stated in the text and staff summary. The broader bill’s impact is directly traceable to the supplied current bill text and official summaries. No speculative litigation or sponsor motive claims are included.
Consolidates and expands representation rules for the Magistrate Division of the Oregon Tax Court, permitting non-attorney natural persons to represent parties upon court recognition, repealing outdated statutes, and updating cross-references. Material consequence: Lowers formal barriers to tax court representation while shifting oversight from professional licensing boards to judicial discretion, with proceedings governed by these rules starting January 1, 2027.
Basis: Inferred · Source: Amendment -2 — proposed amendment
Official staff analysis states the measure consolidates scattered representation statutes into a single, user-friendly location and implements recommendations from a workgroup led by the Tax Court Magistrate Division to clarify who may represent taxpayers.
Basis: Official analysis · Sources: Staff Measure Summary A; Staff Measure Summary B
Inferred from cited text; not a stated purpose.
The expansion of permissible representatives to include family members, brokers, appraisers, and unlicensed tax consultants suggests an intent to reduce litigation costs and increase accessibility for routine tax disputes by allowing familiar advisors to handle appeals without requiring formal legal counsel.
Basis: Inferred · Source: Amendment -2 — proposed amendment
Gain the ability to designate non-attorney natural persons, including family members, brokers, appraisers, and unlicensed tax consultants, as representatives in Magistrate Division proceedings.
Basis: Inferred · Source: Amendment -2 — proposed amendment
May formally represent clients in tax court appeals without Oregon bar licensure, subject to court recognition and written authorization requirements.
Basis: Inferred · Source: Amendment -2 — proposed amendment
Assumes responsibility for reviewing representative authority, issuing binding recognition notices, and enforcing the waiver of future claims regarding lack of attorney licensure.
Basis: Inferred · Source: Amendment -2 — proposed amendment
Must recognize court-recognized representatives in related administrative proceedings and update disclosure rules to reference the new representative categories.
Basis: Inferred · Source: Amendment -2 — proposed amendment
Requires written authorization filings for taxpayer representatives and mandates magistrate recognition procedures. Parties are legally bound by their representative's actions and waive future claims of procedural defect due to lack of attorney licensure.
Basis: Inferred · Source: Amendment -2 — proposed amendment
Likely reduces legal fees and increases access to representation for routine disputes, while increasing court administrative burden for verification and notice issuance.
Basis: Inferred · Source: Amendment -2 — proposed amendment
The law remains an Oregon procedural change despite incorporating federal definitions like the Internal Revenue Code S corporation standard; jurisdiction and enforcement remain strictly within state tax court and departmental authority.
Basis: Inferred · Source: Amendment -2 — proposed amendment
Low-income taxpayer
Avoids substantial legal fees by using a family member or local tax consultant as a representative, successfully navigating mediation to resolve a property valuation dispute.
Basis: Inferred · Source: Amendment -2 — proposed amendment
Complex business entity
An individual with no financial or legal training represents a multi-entity corporation in a high-stakes income tax appeal, makes binding procedural concessions or admissions that severely prejudice the case, and the client is legally barred from later challenging the outcome due to lack of counsel.
Basis: Inferred · Source: Amendment -2 — proposed amendment
The text legally permits broad representation but relies on magistrate discretion and written authorization; weak enforcement of professional standards outside the bar could enable exploitation of unqualified advisors.
Sources · Amendment -2 — proposed amendment
Expands access to affordable representation by permitting non-attorneys to appear in tax court, but shifts oversight from licensed professionals to judicial discretion and binds taxpayers to potentially unqualified advisors' actions. Upsides include lower costs and faster access; downsides include variable competency and the loss of bar-regulated procedural safeguards.
Reduces litigation costs and delays for taxpayers by allowing familiar advisors to handle routine tax disputes without requiring formal legal counsel.
Basis: Inferred · Source: Amendment -2 — proposed amendment
Variable competency among non-attorney representatives may lead to binding procedural errors, and the absence of bar licensing oversight removes a layer of professional accountability.
Basis: Inferred · Source: Amendment -2 — proposed amendment
high confidence. The amendment text explicitly defines representative categories, authorization procedures, binding waivers, and effective dates. Official staff summaries confirm consolidation intent and zero fiscal impact. No enacted status or prior version comparison is applicable.
The proposed amendment would authorize parties in the Magistrate Division of the Oregon Tax Court to be represented by non-attorney natural persons (including family members, brokers, appraisers, and tax preparers) without requiring an Oregon law license, while consolidating and clarifying representation rules across multiple tax statutes. If adopted, it would expand who may legally represent taxpayers in this division, bind parties to their representatives' actions, and repeal two outdated statutes, taking effect for proceedings starting January 1, 2027.
Basis: Inferred · Source: Amendment -1 — proposed amendment
Official sources do not state why this measure was proposed.
Sponsor testimony, staff summaries, committee materials, or statutory findings may explain it.
Inferred from cited text; not a stated purpose.
The amendment expands representation eligibility to include non-licensed professionals and family members while removing duplicative statutory language, suggesting a goal of simplifying tax court procedures and lowering barriers for self-represented or non-attorney-assisted taxpayers. Basis: Section 2(1)(c) explicitly permits any natural person for individual taxpayers and lists specific non-attorney professionals for entities; Section 3 changes 'may include' to 'including but not limited to'; Staff Summary A notes the measure consolidates scattered statutes to improve user-friendliness.
Basis: Inferred · Sources: Amendment -1 — proposed amendment; Staff Measure Summary A
Gain the option to use non-attorney representatives like family members, brokers, or appraisers, but are legally bound by their representative's actions and cannot later claim proceedings were defective due to lack of legal counsel.
Basis: Inferred · Source: Amendment -1 — proposed amendment
Explicitly authorized to represent clients in this division without needing an Oregon law license, expanding their practice scope.
Basis: Inferred · Source: Amendment -1 — proposed amendment
Must designate officers or authorized employees as representatives, standardizing their participation protocol.
Basis: Inferred · Source: Amendment -1 — proposed amendment
Gain authority to recognize representatives upon filing or satisfaction of authority, and must issue written notices regarding the binding nature of representation.
Basis: Inferred · Source: Amendment -1 — proposed amendment
Taxpayers can now choose lower-cost or more familiar non-attorney representatives, but they will be legally bound by their representative's actions and cannot later claim proceedings were defective due to lack of legal counsel. Representatives must file written authorization with the court.
Basis: Inferred · Source: Amendment -1 — proposed amendment
Likely reduces attorney fees for taxpayers in this division. Removes licensing barriers for certain professionals (e.g., brokers, appraisers) to practice before the magistrate division.
Basis: Inferred · Source: Amendment -1 — proposed amendment
Streamlines representation rules by consolidating them into one section, potentially reducing confusion over who qualifies. The court and DOR must coordinate recognition of representatives. Applies prospectively to proceedings starting January 1, 2027.
Basis: Inferred · Sources: Amendment -1 — proposed amendment; Staff Measure Summary A
Low-income taxpayer facing a complex property tax appeal
Successfully navigates the Magistrate Division entirely with the help of a licensed real estate broker or family member, avoiding thousands in legal fees while still having their case heard and decided on the merits.
Basis: Inferred · Source: Amendment -1 — proposed amendment
Taxpayer represented by an unqualified individual posing as a tax consultant
The representative files frivolous motions, misses critical deadlines, or mishandles evidence, causing the taxpayer to lose a valid appeal with no recourse because they are bound by the representative's actions under the statute.
Basis: Inferred · Source: Amendment -1 — proposed amendment
The statute expands eligibility but does not create new regulatory mechanisms to verify competence or prevent unauthorized practice beyond existing professional board authorities.
Sources · Amendment -1 — proposed amendment
Expanding access to affordable, non-attorney representation in tax court proceedings increases taxpayer flexibility and reduces costs, but shifts legal risk onto taxpayers who may be bound by unqualified or inexperienced representatives' actions without the safeguard of licensed counsel.
Lowers financial barriers to justice for individuals and small entities; simplifies statutory language; consolidates scattered rules into a single, user-friendly section.
Basis: Inferred · Sources: Amendment -1 — proposed amendment; Staff Measure Summary A
Increases risk of procedural errors or inadequate advocacy when representatives lack legal training; binds taxpayers irrevocably to their representative's conduct, limiting post-decision challenges.
Basis: Inferred · Source: Amendment -1 — proposed amendment
high confidence. The amendment text is explicit regarding representation eligibility, binding effects, procedural requirements, and effective dates. Official staff summaries confirm the consolidation intent and lack of fiscal impact.
48 records currently loaded
Records available in the current snapshot.
Earliest loaded signal
Introduced bill text posted
Posted Jan 28, 2026, 3:25 PM PST
Follow the official text for SB 1556 and every amendment branch. Connections come from each amendment's stated base. Horizontal position shows when each document was first posted, when available. Dotted links flag likely related proposals based on their text.
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Selected document summary
Substantial replacement
What the document says to change
Delete lines 6 through 27 and delete pages 2 through 4 and insert:
Inferred policy relationships
Likely revised proposal · Amendment -2
High confidence from shared inserted text: ORS 173.850, ORS 178.215, ORS 178.335, ORS 20, ORS 237.635, Effective date.
This is a text-based early signal, not an official statement that one amendment changes the other.
Official records (1)
Oregon records no individual sponsors.
Presession filing record
Printed pursuant to Senate Interim Rule 213.28 by order of the President of the Senate in conformance with presession filing rules, indicating neither advocacy nor opposition on the part of the President.
No deeper official pre-number history was found.
Senate carrier
Senator Mike McLane
Third Reading Of Senate Measures · Version A
House carrier
Representative Tom Andersen
Third Reading Of Senate Bills · Version B
Senate carrier
Senator Floyd Prozanski
Possible Consideration of House Amendments · Version B
A carrier presents the measure or report but is not necessarily its sponsor or author.
Records already listed in Activity are not repeated here.
Official origin records are incomplete; missing facts are not inferred.
48 events
Full timeline
48 entries shown.
Effective date, June 5, 2026.
Chapter 87, 2026 Laws.
Governor signed.
Speaker signed.
President signed.
Senate concurred in House amendments and repassed bill.
Ayes, 29; Excused, 1--Drazan.
Third reading. Carried by Andersen. Passed.
Ayes, 44; Nays, 1--Levy B; Absent, 6--Boshart Davis, Harbick, Osborne, Scharf, Skarlatos, Yunker; Excused, 5--Diehl, Hartman, Levy E, Mannix, Valderrama; Excused for Business of the House, 4--Bowman, Elmer, Sosa, Speaker Fahey.
Second reading.
House Amendments to A-Engrossed bill text posted
Recommendation: Do pass with amendments and be printed B-Engrossed.
Staff Measure Summary · Version B
Work Session held.
Work Session
Heard and Reported Out with Amendments · Agenda item 1 · Room HR B · CARRIED OVER FROM THE 2/23/2026 MEETING: Consolidates statutes governing the representation of parties before the magistrate division of the Oregon Tax Court.
Amendment -A3 adopted
IS_Impact SB 1556 A3
Revenue Impact Statement
Public Hearing held.
Work Session
Not Heard · Agenda item 3 · Room HR B · Consolidates statutes governing the representation of parties before the magistrate division of the Oregon Tax Court.
Public Hearing
Heard · Agenda item 1 · Room HR B · Consolidates statutes governing the representation of parties before the magistrate division of the Oregon Tax Court.
Amendment -A3 proposed
Amendment -A3 proposed
Referred to Judiciary.
First reading. Referred to Speaker's desk.
Third reading. Carried by McLane. Passed.
Ayes, 28; Excused, 2--Frederick, Linthicum.
Carried over to 02-19 by virtue of adjournment.
Carried over to 02-18 by unanimous consent.
Second reading.
Senate Amendments to Introduced bill text posted
Recommendation: Do pass with amendments. (Printed A-Eng.)
Work Session held.
Work Session
Heard and Reported Out with Amendments · Agenda item 5 · Room HR C · Consolidates statutes governing the representation of parties before the magistrate division of the Oregon Tax Court.
IS_Impact SB 1556 2
Revenue Impact Statement
Amendment -2 adopted
Public Hearing held.
Public Hearing
Heard · Agenda item 3 · Room HR C · Consolidates statutes governing the representation of parties before the magistrate division of the Oregon Tax Court.
Amendment -1 proposed
Informational Meeting scheduled.
Informational Meeting
Heard · Agenda item 6 · Room HR C · Consolidates statutes governing the representation of parties before the magistrate division of the Oregon Tax Court.
Referred to Judiciary.
Introduction and first reading. Referred to President's desk.
rt: 2 “SECTION 7a. Notwithstanding section 32, chapter ___, Oregon 3 Laws 2026 (Enrolled Senate Bill 1507) (amending ORS 305.494), if Senate 4 Bill 1507 becomes law, ORS 305.494 is repe
rt: 2 “SECTION 7a. Notwithstanding section 32, chapter ___, Oregon 3 Laws 2026 (Enrolled Senate Bill 1507) (amending ORS 305.494), if Senate 4 Bill 1507 becomes law, ORS 305.494 is repe
rt: 2 “SECTION 7a. Notwithstanding section 32, chapter ___, Oregon 3 Laws 2026 (Enrolled Senate Bill 1507) (amending ORS 305.494), if Senate 4 Bill 1507 becomes law, ORS 305.494 is repe
__, Oregon Laws 2026 (Enrolled Sen- 3 ate Bill 1507) (amending ORS 305.494), if Senate Bill 1507 becomes law, ORS 305.494 is repealed 4 by section 7 of this 2026 Act.”. 5 LC
o proceedings that start on or after January 1, 2027 Resolves a conflict with Senate Bill 1507 (2026) ISSUES DISCUSSED: Mission of the Magistrate Division to simplify tax m
ax Court Magistrate Division EFFECT OF AMENDMENT: This is a conflict amendment. SB 1507 modifies a date in ORS 305.494, and Senate Bill 1556 A repeals ORS 305.494. The
5.494, and Senate Bill 1556 A repeals ORS 305.494. The amendment states that if SB 1507 becomes law, ORS 305.494 is repealed. BACKGROUND: The Oregon Tax Court is part
er ___, Oregon Laws 2026 (Enrolled Senate Bill 1507) (amending ORS 305.494), if Senate Bill 1507 becomes law, ORS 305.494 is repealed by section 7 of this 2026 Act. SECTION 8.
___, Oregon Laws 2026 (Enrolled Senate 5 Bill 1507) (amending ORS 305.494), if Senate Bill 1507 becomes law, ORS 305.494 is repealed 6 by section 7 of this 2026 Act. 7 SECTI
“Effective date, June 5, 2026.”
Confirm with the official record.
Supplemental, source-linked analysis from project researchers and community contributors. It is separate from Oregon's official record.