] [Provides that the Oregon estate tax is imposed only on the estates of decedents dying on or before January 1, 2025.] Modifies the exemption from taxable estate for the value of natural resource property as applicable to forestland. Limits the exemption to small forestland owners and allows an exemption based on active management appropriate for the current phase of the forest management cycle. Applies to estates of decedents dying on or after January 1, 2026. Takes effect on the 91st day following adjournment sine die.