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HB 2119

Relating to standing in the Oregon Tax Court.

2025 Regular Session Introduced by Bobby Levy and 1 co-sponsor

HB 2119 modifies who may bring disputes to Oregon Tax Court, effective January 1, 2026, altering access to tax dispute resolution.

Chapter 250, (2025 Laws): Effective date January 1, 2026.
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Bill Summary · HB 2119

Legislative bill overview

HB 2119 modifies standing requirements in Oregon Tax Court, determining who has legal authority to challenge tax decisions or bring disputes before the court. The bill became law on May 28, 2025, and takes effect January 1, 2026. This addresses procedural access to Oregon's specialized tax dispute resolution forum.

Why is this important

Standing rules directly affect which taxpayers, businesses, and interested parties can pursue tax disputes in court rather than through administrative channels. Expanding or restricting standing can either increase judicial resources for tax cases or prevent frivolous litigation, while also determining whether certain stakeholders—like property owners or business partners—have meaningful recourse when they believe tax assessments are unfair.

Potential points of contention

  • Scope of expansion: Whether broadened standing encourages legitimate taxpayer challenges or creates frivolous litigation that clogs the court system
  • Fairness across taxpayer types: Whether standing changes benefit large corporations/wealthy individuals differently than small businesses or individual taxpayers
  • Administrative burden: The practical impact on Oregon Tax Court's capacity and case processing timelines once new parties gain standing rights

Compiled from official sources — confirm details with the bill’s official record.

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