ORS 314.834 imposes strict confidentiality provisions on every piece of information related to certain state tax returns. It also refers to other statutes, rules, and law that allow, in specific circumstances and with specific persons, the sharing of tax return information. Most notable is ORS 314.840. The 2024 Oregon Legislature passed, and the Governor signed, House Bill 4031 amending ORS 314.835. The bill's intent and language apply the state's stricter confidentiality provisions to certain local taxes such as the Business License Tax. The bill became effective March 28, 2024.The purpose of this legislation is to accomplish the alignment between the State's tax return confidentiality provisions and the City's tax return confidentiality provisions. It also clarifies who the City may share tax return information with and the purpose for sharing that information. This legislation is required because of the passage of House Bill 4031.
Official proposal and impact statementShould Portland amend Special Taxes Code to conform to Oregon Revised Statute 314.835 (amend Code Sections 6.04.130, 6.05.070, 6.09.040, and add Code Section 6.04.135)?
ORS 314.834 imposes strict confidentiality provisions on every piece of information related to certain state tax returns. It also refers to other statutes, rules, and law that allow, in specific circumstances and with specific persons, the sharing of tax return information. Most notable is ORS 314.840. The 2024 Oregon Legislature passed, and the Governor signed, House Bill 4031 amending ORS 314.835. The bill's intent and language apply the state's stricter confidentiality provisions to certain local taxes such as the Business License Tax. The bill became effective March 28, 2024.The purpose of this legislation is to accomplish the alignment between the State's tax return confidentiality provisions and the City's tax return confidentiality provisions. It also clarifies who the City may share tax return information with and the purpose for sharing that information. This legislation is required because of the passage of House Bill 4031.
Official impact statementSee the official legal title
Amend Special Taxes Code to conform to Oregon Revised Statute 314.835 (amend Code Sections 6.04.130, 6.05.070, 6.09.040, and add Code Section 6.04.135)
What this proposal would actually do.
Plain-language orientation first. Every substantive statement below links to its official basis.
The reviewed sources do not clearly identify every existing policy, service, contract, or obligation that would remain unchanged.
Official matter recordThis proposal concerns budget, taxes & finance and requires action through Portland’s public legislative process.
Official matter classification and recordThis legislation will provide taxpayers with confidence that the City will protect the confidentiality of their tax return information. No outreach was made as House Bill 4031 makes this legislation necessary.
Official community impact statementWhat the record establishes and what it does not.
Votes show choices. They do not, by themselves, prove why a member made that choice.
Passed · 10–0
Read the exact motion or vote question
Final action on 2025-434: Amend Special Taxes Code to conform to Oregon Revised Statute 314.835 (amend Code Sections 6.04.130, 6.05.070, 6.09.040, and add Code Section 6.04.135)
We will not turn the roll call into invented arguments.
The vote above establishes who supported or opposed that exact motion. A source-validated account of the competing reasons will appear only after human review of the meeting transcript and documents.
Not applicable.
Official financial impact statement- The source-linked record has not yet received a human review of competing arguments. A yes or no vote alone does not establish a Councilor’s rationale.
- What implementation evidence will show whether the intended result occurred?
Official testimony on this decision has closed. Residents can still contact their district Councilors about implementation and follow-up.
Official Council agendaInspect the complete research record.
Official text, source files, exact motions, roll calls, provenance, and the technical completeness check remain available without crowding the explanation above.
Official documents1 sources
The operative official record after Council action.
Open at Portland.govRead the full official text
The City of Portland ordains.Section 1. The Council finds:The 2024 Oregon Legislature passed, and the Governor signed, House Bill 4031 amending ORS 314.835 regarding confidentiality of tax return information. These changes became effective on March 28, 2024.ORS 314.835 contains Oregon's tax return confidentiality law which prohibits sharing any tax return information unless specifically provided in law. As amended by House Bill 4031, ORS 314.835 now applies the same manner to local governments for the tax returns of certain types of taxes.The intent of House Bill 4031 is to align state and local government treatment of sensitive tax return information.Amending City Code per Exhibit A will reflect that alignment. It will provide clear guidance to taxpayers, tax professionals, City staff, and others regarding the confidentiality of tax return information. It will also provide clear guidance regarding who tax return information may be shared with, what types of tax return information can be shared, and the purpose for sharing any tax return information.The business and personal income tax codes have previously been updated to reflect the change in this state law. This is the final tax to be updated to conform to this state law. NOW, THEREFORE, the Council directs:Amend City Code Sections 6.04.130, 6.05.070, and 6.09.040 as shown in Exhibit A.Add City Code Section 6.04.135 as shown in Exhibit A.
Meetings, motions, amendments, and votes3 meetings · 2 votes
Read all 1 exact motions
Motion to refer the Ordinance, Document Number 2025-434, to City Council with the recommendation it be passed: Moved by Pirtle-Guiney and seconded by Novick. (Aye (4): Green, Pirtle-Guiney, Novick, Zimmerman; Absent (1): Avalos)
Final Council action · Dec 3, 202510 yes · 0 no · 2 absent
Final action on 2025-434: Amend Special Taxes Code to conform to Oregon Revised Statute 314.835 (amend Code Sections 6.04.130, 6.05.070, 6.09.040, and add Code Section 6.04.135)
Meeting-level motion or recommendation · Nov 10, 20254 yes · 1 absent
Motion to refer the Ordinance, Document Number 2025-434, to City Council with the recommendation it be passed: Moved by Pirtle-Guiney and seconded by Novick. (Aye (4): Green, Pirtle-Guiney, Novick, Zimmerman; Absent (1): Avalos)
Data quality, timeline, and provenanceRules v2
Unreviewed keyword matches and machine-extracted fragments are not presented as authoritative findings. Only 0 human-reviewed findings are available for this matter.
Technical information-completeness check · Ready With Caveats
This checks whether decision-relevant categories appear in the published packet. It does not recommend approval or opposition.
The official title and operative text identify the requested action.
Official text was found. This check does not certify that every referenced exhibit is complete.
The official impact statement includes financial information.
The impact statement identifies funding information without an explicit unresolved-source qualifier.
No linked attachments were found on the official page.
The text references exhibits. This guide has not yet automatically verified that each referenced exhibit is present, populated, and internally consistent.
The reviewed action is not expressly identified as a non-binding agreement.
A direction, reporting requirement, or deadline appears in the official text.
Stability requires at least two observed snapshots; the system will update this after another ingestion.
- First discovered
- Aug 13, 2026, 1:09 PM PDT
- Last checked
- Sep 13, 2026, 2:27 AM PDT
- Evidence hash
- 95fbff5a73b5b978
- Guide status
- Deterministic baseline
- SOURCE UPDATED
Passed
- DOCUMENT PUBLISHED
Observed in the official source.
- Council Action
Passed
- Council Action
Passed to second reading
- Council Action
Referred to City Council