Confidential Business Personal Property - NEW ONLINE FILING LINK

We are now offering an online process for preparing, reviewing, and submitting your business personal property instead of with the traditional paper forms.  To use this convenient new online option, you will need to create an eFiling account. To create an eFiling account, follow these 3 step instructions. To request an access code or should you have any questions, please contact us at (541)-386-4522. Safari web browser is currently not compatible. Please use Google Chrome.

Oregon Revised Statute (ORS) 308.290 requires businesses to file a detailed listing of tangible personal property located within the county as of January 1st of each calendar year.  Each individual, partnership, firm, or corporation that has taxable personal property must file a return.  Major industrial properties appraised by the Department of Revenue will report on an industrial property return furnished by the department.  The filing deadline is March 15th of the same calendar year.  Returns received after the filing deadline are subject to penalty per ORS 308.296.

If you sell your business, notify the County Assessor to avoid future liability. 

Penalty for Late Filing

If your return is filed after March 15th but on or before June 1st, a penalty of 5 percent of the tax will be charged. If the return is filed after June 1st but on or before August 1st, the penalty increases to 25 percent of the tax. After August 1st, the penalty increases to 50 percent of the tax.

Taxable personal property

Personal Property includes but is not limited to machinery, equipment, furniture, etc., used previously or presently in a business (including any property not currently being used, placed in storage, or held for sale). Examples of taxable personal property:

  • Computers/Laptops/Cellphones.
  • Amusement devices/equipment.
  • Non-inventory supplies.
  • Barber and beauty furniture/equipment.
  • Garage and service station tools/equipment.
  • Leased equipment.
  • Medical equipment.
  • Movable machinery, tools, and equipment (such as logging and construction equipment, lift trucks, and equipment used in service industries).
  • Office furniture/equipment.
  • Store furniture/equipment.
  • Libraries such as repair manuals, electronic media, compact discs, videos, tapes, sample books, law books.
  • Fixed load/mobile equipment.
  • Floating property. 

Tax–exempt personal property

These items are exempt from property tax:

  • Intangible personal property. Money at interest, bonds, notes, shares of stock, business records, computer software, surveys and designs, and the materials on which the data are recorded (paper, tape, film, etc.) (ORS 307.020).
  • All items held exclusively for personal use. Household goods, furniture, clothing, tools, and equipment used exclusively for personal use in and around your home (ORS 307.190).
  • Farm animals. Livestock, poultry, fur-bearing animals, and bees (ORS 307.394).
  • Inventories. Items of tangible personal property which are or will be sold in the ordinary course of business (materials, containers, goods in process, and finished goods) (ORS 307.400).
  • Farm machinery and equipment (ORS 307.394).
  • Licensed vehicles other than fixed load/mobile equipment (ORS 801.285).


Last updated 2/14/2024 10:01:20 AM