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    • Alaska—Severance Tax: Anchorage Responsible for Natural Gas Production Tax Obligations
    • Illinois—Motor Fuel Tax: 2025 to 2026 County Rates Announced
    • Illinois—Sales and Use Tax: Mount Zion to Impose Cannabis Tax Beginning July 1
    • Indiana—Sales and Use Tax: May 2026 Gasoline Use Tax Rate Announced
    • Indiana—Sales and Use Tax: Suspension of Gasoline Use Tax Discussed
    • Maine—Corporate Income Tax: Affordable Housing Credit Extended
    • Maine—Corporate, Personal Income Taxes: Maine Decouples from IRC Sec. 168(k)
    • Maine—Corporate, Personal Income Taxes: Subtraction Allowed for Gain on Transfer for Mobile Home Property
    • Maine—Multiple Taxes: Independent Office of Tax Appeals Established
    • Michigan—Corporate Income, Sales and Use Taxes: Additional Tax Relief Provided Due to Severe Weather
    • Missouri—Multiple Taxes: Voters to Decide Whether to Grant Legislature Authority to Expand Sales and Use Tax Base to Permanently Eliminate the State Individual Income Tax
    • Missouri—Property Tax: Constitutionality of Airport Property Valuation Statute Upheld
    • Nebraska—Corporate Income, Sales and Use Taxes: Advantage Act Tier 6 Base-Year Employee Calculations Amended
    • Nebraska—Miscellaneous Tax: 911 Wireless Surcharge Rate Amended
    • Nebraska—Motor Fuel Tax: Tax on Dyed Diesel Fuel Authorized
    • Nebraska—Sales and Use Tax: Department of Motor Vehicles and Department of Revenue Authorized to Determine Vehicle Owner's Tax Liability
    • New York City—Property Tax: Building Owner Required to Use Judicial Appeal Process Under Article 7
    • New York—Insurance Tax: Reinsurance Allocation Percentages Released
    • North Carolina—Multiple Taxes: Governor's Recommended Budget Includes Targeted Tax Relief
    • North Dakota—Sales and Use Tax: Local Rate Changes Announced
    • Oregon—Corporate Income Tax: Tax Credit Established For Newly Chartered Banks
    • Oregon—Miscellaneous Tax: Transient Lodging Tax Increased
    • Oregon—Property Tax: Definition of Farm Use Clarified
    • Vermont—Sales and Use Tax: New Local Option Taxes Announced
    • Wisconsin—Personal Income Tax: Amended Return Filed Too Late
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    State Tax Day - Current, S.22, Oregon—Property Tax: Definition of Farm Use Clarified, (Apr 23, 2026)

    For Oregon property tax purposes, the definition of "farm use" is updated to clarify the definition of a "processing facility." A processing facility means:

    • a facility for the processing of farm products whether or not located on land within a farm us ...

    For Oregon property tax purposes, the definition of "farm use" is updated to clarify the definition of a "processing facility." A processing facility means:

    • a facility for the processing of farm products whether or not located on land within a farm use zone and without regard to the amount of floor area dedicated to farm product processing; or

    • a facility approved for the processing of farm crops into biofuel as commercial activities in conjunction with farm use.

    An owner of exclusive farm use land seeking special assessment for land employed as land under a processing facility must file an application with the county assessor on or before April 1 of the first assessment year for which the assessment is sought. The applicant must include any information as may reasonably be required to demonstrate that the exclusive farm use land is under or used in conjunction with a processing facility.

    Ch. 115 (H.B. 4130), Laws 2026, effective effective 91 days after adjournment

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