Administrative Rulemaking

Access department rules via the Oregon Administrative Rules Database (OARD).

Proposed Rules

Date and Time:

August 25, 2025 at 9:00 am.

Join meeting by video: https://www.microsoft.com/en-us/microsoft-teams/join-a-meeting
Meeting ID: 243 825 509 018 6
Passcode: kq2mV7fs

Join meeting by phone: +1-503-446-4951
Phone conference ID: 404 369 470#

The last date and time to offer comment to DOR for this rule is August 25, 2025 at 5 pm.

All comments received regarding this rule will be posted on this site for public transparency. 

Proposed

Notice of Public Rulemaking

August 27, 2025 at 11:30 am.

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Meeting ID: 281 593 482 440
Passcode: o3mW7kS7

Join meeting by phone: +1-503-446-4951
Phone conference ID: 171 291 06#

The last date and time to offer comment to DOR for this rule is August 27, 2025 at 5 pm.

All comments received regarding this rule will be posted on this site for public transparency. 

Proposed

Adopted Rules

The Oregon Department of Revenue (DOR) has initiated a rulemaking process to adopt a new administrative rule the defines farm machinery and equipment used for "dairying."

Current Status: OAR 150-307-0465 was effective July 16, 2025.

Notice of Proposed Rulemaking

OAR 150-307-0465 Hearing Officer Report

Permanent Administrative Order

Adopted

The Oregon Department of Revenue (DOR) is amending this rule to reflect changes made with passage of House Bill 2032 (2023 Regular Session). The rule requires amendments to delete terms made obsolete and outdated materials.

Current Status: OAR 150-316-0009 was effective May 1, 2025.

Notice of Public Rulemaking

OAR 150-316-0009 Hearing Officer Report.pdf

Permanent Administrative Order

Adopted

The Oregon Department of Revenue (DOR) is amending this rule to reflect changes made with passage of HB 4111 (2024 Regular Session). The rule requires amendments to be consistent with statute language and replace existing examples, which are now outdated.

Current Status: OAR 150-307-0460 was effective July 16, 2025.

Notice of Public Rulemaking

OAR 150-307-0460 Hearing Officer Report.pdf

Permanent Administrative Order

Adopted

The Oregon Department of Revenue (DOR) has initiated a rulemaking process to adopt a new rule administrative rule about public audio/video recording.

Current Status: DOR anticipates OAR 150-276-0030 will be effective August 14, 2025.

Notice of Proposed Rulemaking

OAR 150-276-0030 Hearing Officer Report.pdf

Permanent Administrative Order

Adopted

2025 Rulemaking Planning Calendar

October - Permanent Filings

OAR 150-309-0110 Those Authorized to Sign Petitions to the Property Value Appeals Board (PVAB)

November - Proposed Notices of Rulemaking

OAR 150-118-0115 Natural Resource Property Exemption
OAR 150-323-0307 Oral Nicotine Products
OAR 150-323-0500 Tobacco Products and Inhalant Delivery System Retail Licensure: Application, Renewal, Fee
OAR 150-316-0135 Proration of Income and Deductions for Nonresidents and Part-Year Residents
OAR 150-316-0136 Nonresident Deductions Limited to Oregon Sources