SB 1556·OR·senate
Relating to representation of persons in the magistrate division of the Oregon Tax Court; and prescribing an effective date.
EnactedFiled Feb 2, 2026
Latest Action
Effective date, June 5, 2026.
Apr 6, 2026
Summary
SB 1556 rewrites the rules for who may appear for a party before the magistrate division of the Oregon Tax Court, allowing designated natural persons such as accountants, brokers, or family members to act as representatives instead of an attorney. It also amends taxpayer‑meeting rights, giving people the ability to record meetings and to consult professionals during those meetings. The changes apply to cases starting on or after Jan. 1, 2027 and take effect June 5, 2026.
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