-
Land & Roads
-
- Natural Areas & Parks Picnic Facility Reservations Locate a park or natural area Find a trail, take a hike Conserving our native habitat Salmonberry Campground Property Information Search Property tax accounts Search for a deed Pay taxes online Appeal property taxes Find property on a map Survey your property Property tax records
- Sustainability Building & Land Use Building Permits & Codes Request an Inspection Code Compliance Septic Systems Planning and Zoning GIS Maps GIS Data Links to Other Maps
- Roads and Utility Services Road closures and delays Request road maintenance Access utility bills Public Transportation Event Center & Fairgrounds
-
-
Public Safety
-
- Sheriff's Office Sheriff's Message Volunteer Opportunities What's Happening Emergency Services Current Information Emergency Alert System Disaster and Hazard Preparedness Search and Rescue Child Support Collection
- Jail Inmate Rosters Inmate Services Criminal prosecution Victim Services Court Calendar Juvenile Services Supervision and accountability Detention Teen Court
- Parole and Probation Mission and programs Sex offender notification Law Enforcement Report a crime Daily activity log Concealed Handgun Licenses Justice System Improvement Program
-
-
Health & Family
-
- COVID-19 Information Public Health Communicable disease reporting Mental Health and Addictions Peer specialists Gambling prevention Tobacco prevention Children and youth programs Adult programs Substance Use Disorder
- Food and Water Safety Restaurants Temporary Food Service Well Testing Septic Systems Community Health Centers Find a physician Dental services Family Planning Developmental Diversity (Disabilities) OSU Extension
- Maternal and Child Health WIC Healthy baby programs Licenses and Certificates Birth Certificates Death Certificates Dog License Marriage License Pay My Medical Bill Event Center & Fairgrounds
-
-
Our Government
-
- Board of Commissioners BOC Meetings Advisory Committees County Legal Counsel Meeting Agendas and Minutes Licenses and Passports Marriage Licenses Passports Dog Licenses
- Voting Elections & Voting Register to Vote Updates & Absentee Voting Elections Put a measure on the ballot Run for office Precinct maps County News Newsletter News & Announcements Subscribe
- Departments County office locations Department List OSU Extension Business in Benton County County Budget See county RFP opportunities Economic Development Veteran Services
-
-
I Want To...
-
- Work for Benton County Apply for a job Volunteer Pay property taxes online View a tax statement Apply for … Marriage license Dog license Passport Building permit Septic permit Restaurant licenses Find Requests for Proposals
- Vote Elections & Voting Register to vote Updates & Absentee Voting Find an event View county calendar View fairgrounds calendar Make a … Medical/Dental appointment Mental health appointment Medical Bill Payment Locate a county office
- Find out about … County Budget Current road conditions Adopt-a-Road Program No Spray Program Veteran Services See who's in jail Report a crime Reserve a facility County park picnic facility Benton Oaks RV park Salmonberry campground Fairgrounds facility Ride a Bus
-
FAQ's
Frequently Asked Questions
Paid off mortgage, refinanced, or new loan?
In September of every year, the mortgage companies send the tax office files of what tax accounts they anticipate paying in November. This is how the mortgage information shows up on your tax bill. If you have paid off your mortgage, refinanced, or have a new loan, it is possible the lender information may be incorrect. It is the property owner's responsibility to know whether or not they need to pay or their mortgage company will be paying the taxes.
Category: General Tax
What happens if I don't pay my personal property taxes?
- The total tax levied on personal property becomes delinquent whenever any installment is not paid on or before the due date. The Tax Collector will send a notice of delinquency showing the total amount due, including interest, when any tax payment is not made.
- If no payment is made in response to the delinquency notice, the Tax Collector must;
- Issue a property tax warrant (a lien and a $54.00 fee applied to account).
- If payment for warrant is not received, the Tax Collector may:
- Seize and sell your property
- Attach a lien to your real property
- Garnish your bank account(s)
- Garnish your paycheck
Category: General Tax
What is the fee for a returned check?
If your check is returned unpaid from your bank for any reason, a processing fee will be added to your account. If the total amount due plus the fee is not received by the due date, the discount will be lost, and interest will accrue on any past due portion. A $12.50 return check fee is added to the account.
Category: General Tax
What is the payment discount schedule?
There are three payment schedules available:
- Pay in full by November 15th - receive a 3% discount
- Pay 2/3 by November 15th - receive a 2% discount on the payment, final 1/3 payment due by May 15th.
- Pay 1/3 by November 15th - no discount is applied. Second 1/3 installment due by February 15th, and the final 1/3 installment due by May 15th.
- If a due date falls on a weekend or holiday, payments will be due the following business day
Category: General Tax
When are taxes considered delinquent?
All business personal property and real property machinery and equipment tax is delinquent when any installment is not paid when due. The taxpayer responsible for these taxes can be served with a warrant 30 days after delinquency. Property can be seized and other financial assets can be garnished.
Real property tax is delinquent if not paid by May 15. Foreclosure proceedings on real property begin when taxes have been delinquent for three years.
Category: General Tax
When is a real property account subject to foreclosure?
The Tax Statement each year shows delinquent and current year taxes.
If there is an unpaid balance of taxes for a prior tax year, the payment options listed on the front of the tax statement will include that amount as well as the current year's payment due. The total amount listed in the payment options must be paid in order to take advantage of any applicable discounts. If you would like to pay only the delinquent portion of your bill please contact our office to verify the amount.
FIRST THREE YEARS OF DELINQUENCY
Property taxes may be paid in full by November 15 or in three installments: November 15, February 15, and May 15. Taxes on real property not paid on or before May 15 of the tax year in which they are billed are delinquent. For example, taxes billed in October 2017 are delinquent if not paid by May 15, 2018. The first day of delinquency is May 16, 2018.
One year passes on May 16, 2019;
Two years pass on May 16, 2020;
Three years pass on May 16, 2021;
Real Property is subject to foreclosure three years after the first date of delinquency.
Interest continues to accrue at 1.333% on the 16th of each month.
Personal Property becomes delinquent whenever a trimester payment is not paid on or before its due date (ORS 311.510). Personal Property is not subject to foreclosure.
FORECLOSURE PROCESS
Real Property is subject to foreclosure, three years after the first date of delinquency.
Interest continues to accrue at 1.333% on the 16th of each month.
Beginning three years after the first date of delinquency the taxpayer will begin to receive additional notices informing them about the delinquency and the foreclosure process.
1st Notice - After May 15 - Delinquency - Informs taxpayer of the date which foreclosure proceedings will begin.
2nd Notice - After June 15 - Courtesy - Informs taxpayer of the required payment dates to avoid publication.
3rd Notice - After July 15 - Foreclosure – Mailed regular and certified 30 days prior to publication, to all properties with 3 years of delinquent tax.
JULY 15 is the last day to pay these taxes with a personal check.
Payments made after this date must be in the form of cash, money order, or cashier's check. No personal or business checks will be accepted.
AUGUST 15th is the last day to pay to avoid publication of a delinquent tax in the newspaper, usually the Corvallis Gazette Times.
Publication can be avoided by paying the full tax and interest on the tax year causing the foreclosure.
The last day to pay and avoid the 5% penalty is August 15 by 5:00 p.m. The payment must be delivered by this time, not postmarked.
The property will be published in the local newspaper unless payment is received.
At this date the only acceptable form of payment is cash, money order, or certified funds.
Publication of foreclosed properties will occur in the month of August. A penalty of 5% will be assessed on the total amount published (all delinquent taxes plus interest). Publication includes the name of the property owner, contract buyer, property identification, tax years of delinquency, amount of tax and interest. At the time of publication, an Application for General Judgment is filed with the Circuit Court.
At any time up until General Judgment is received (approximately 30 days after newspaper publication), the property may still be removed from the foreclosure process by paying the year of taxes and interest that initiated the foreclosure, along with the 5% penalty.
The only acceptable form of payment is cash, money order, or certified funds.
Judgment is granted from the Circuit Court not less than 30 days after the application for judgment is filed. After Judgment is secured, all years’ tax, interest, and penalties within the Judgement must be paid to redeem the property from foreclosure.
If you believe your property should not be part of the foreclosure process, you must file your answer with the court within 30 days of publication.
Two Year Redemption Period
Once the Circuit Court grants the General Judgment, the two-year redemption period begins.
To release your property during this period you must pay:
- Taxes and interest for all years shown in the Judgment.
- The 5% penalty.
- 9% interest annually on the judgment amount.
- Any fee for a Lien and Encumbrances Report completed during the second year.
Partial payments cannot be accepted.
Only the following can redeem the property:
Person(s) with recorded legal interest in the property at the date of judgment.
An heir or devisee of person(s) with a legal interest in the property.
A holder of a lien of record on the property (i.e. Mortgage Company).
During the two-year redemption period no value or name change should occur. The owner listed in the judgment has the right of possession during the redemption period. If the property is damaged or destroyed in any way during the period of redemption, it may be immediately acquired by the tax collector.
NOT LATER THAN ONE YEAR BEFORE THE REDEMPTION PERIOD EXPIRES: Notification is sent to all person(s) with a legally recorded interest in the property. The tax collector is responsible for providing this notice, by regular and certified mail, noting the date the period of redemption will end. Title companies provide reports to identify the lien holders that are notified. Actual cost of the litigation reports will be charged to the property.
County Acquires Deed
At the end of the two year redemption period, the Tax Collector deeds the property to the county, at which time all taxes, interest, and penalties are canceled. Once the property has been deeded to the county, the taxpayer's ownership, as well as any vested interest holder rights, are terminated. Once acquired, the property becomes part of the county's land and can be sold at public auction to the highest bidder.
There are some circumstances where the county can accelerate the redemption period.
For any other questions regarding the foreclosure process contact the tax department by phone at 541-766-6808 or by email at debbie.bauer@co.benton.or.us
Category: General Tax
When should I received my property tax statement?
Property tax statements will be mailed no later than October 25th. If you have not received your statement by November 1st, please call 541-766-6808
Category: General Tax
Where do I mail my tax payment?
When paying by mail, make your check or money order payable to Benton County Tax Collector. Please do not send cash through the mail. Write your account number(s) on the front of your check or money order to ensure proper credit.
Make checks payable to: BENTON COUNTY TAX COLLECTOR
Mail tax payments to:
Benton County Tax Collector
PO Box 964
Corvallis, OR 97339
Make sure to mail your payment early enough to be postmarked timely.
We are not responsible for postmark delays. We strongly recommend any payments sent on the 14th or 15th, be mailed at the Post Office counter with a hand stamp to avoid any postmark delays from a mail drop box or sorting facility. If payments are postmarked after the due date, discounts will be lost and interest will be charged.
Category: General Tax
Why did I receive a business personal property tax statement?
- You filed a confidential personal property tax return indicating you owned business personal property in Benton County on January 1.
- Taxable personal property includes machinery, equipment, furniture, etc. used previously or presently in a business. This includes any property not currently being used, placed in storage, or held for sale.
Category: General Tax
Why do I receive more than one property tax statement?
- If your tax lot is split by multiple taxing code areas, you will receive one statement for each tax code.
- Personal property and utility properties may reside in multiple taxing code areas.
- If you own a personal property manufactured structure and the land on which it is resides
Category: General Tax
Will interest be charged if my payment is late?
Interest is charged on any past due amounts. By Oregon law (ORS 311.505), the interest rate is 1.3333% per month or fraction of a month until paid.
Category: General Tax
Will you accept post-dated checks
Please do not send post-dated checks. All checks are processed the same day received regardless of the date on the check.
Category: General Tax
Will you accept two-party checks?
Two-party checks will be returned to you and not credited to your account. If the return of such checks cause the eventual payment to be made after the due date, the discount will be lost, and interest will accrue on any past due portion.
Category: General Tax
What is Measure 5?
The Oregon Constitution sets limits on the amount of property taxes that can be collected from each property tax account. The limits are often referred to as "M5 Limits". To calculate these limits, taxes are divided into two categories, education and general government. Some taxes, usually for general obligation bonds, are not subject to limitations. The limits are $5 per $1000 of Real Market Value (RMV) for education taxes and $10 per $1000 of RMV for general government taxes.
If taxes in either category exceed the limit for that property, the taxes are reduced or "compressed" until the limit is reached. Local option taxes are compressed first. If the local option tax is compressed to zero, and the limit still hasn't been reached, the other taxes in the category are proportionally reduced.
Category: General Tax
How is property valued?
The Assessor assigns a Real Market Value (RMV) to every property in the county. With the implementation of Measure 50 there is no longer a pre-established cycle for reappraisal.
Statistical indicators from a variety of sources, including information derived from sales verifications, provide the basis for changes made to various market areas throughout the county. However, properties that have changed and new construction are appraised for the appropriate assessment year to reflect the changes.
Category: General Tax
How do I change my mailing address?
Mailing address changes can be in writing or by email by the owner of record. You may call the office at 541.766.6855 and request an address change form or put all pertinent information in a letter and mail it to our office at 4500 SW Research Way, Corvallis, OR 97333.
Category: General Tax
You have an incorrect situs address on my account, how do I change it?
The planning department assigns the situs address. Please contact them for assistance at 541.766.6819.
Category: General Tax
What are exemptions?
Oregon laws provide for a variety of property tax exemptions for both qualifying individuals and certain organizations. Each type of exemption has specific qualifications. Property tax exemptions are not automatic. Application for exemption must be made between January 1 and April 1 or April 15 of the year for which the exemption is being requested, depending on the type of exemption requested.
Category: General Tax
Who is a veteran?
A veteran must have been a member of the United States armed forces who was discharged or released under honorable conditions. In addition, the veteran must meet one of these requirements:
- The period of service was for at least 90 consecutive days during any of the following periods:
- Between April 6, 1917 and November 11, 1918
- Between November 12, 1918 and April 1 1920, if w/U.S. military in Russia
- Between November 12, 1918 and July 2, 1921, if at least one day between April 6, 1917 and November 11, 1918 was served
- Between September 15, 1940 and December 31, 1946
- From December 7 1941 to August 15, 1945 if you were an American merchant marine ocean-going service.
- Between June 25, 1950 and midnight January 31, 1955
OR
- Served in the armed forces for at least 210 consecutive days. Some of this 210-day period must have been served after January 31, 1955
OR
- The service member was discharged or released under honorable conditions because of a service-connected injury or illness before completion of the minimum service period described in the points listed above.
- Attendance at a school under military orders before active enlistment or regular tour of duty is not considered active service. Normal military training for duty as a reservist or member of a National Guard unit is not considered active service for this exemption.
Category: General Tax
What is a property tax deferral?
The Oregon Legislature set up programs that allow qualifying property owners to delay paying property taxes on their residence, including manufactured homes, houseboats, multifamily, and income-producing properties. If you qualify for one of the deferral programs, the state will pay your property taxes to the county. A lien will be placed on your property. You will be charged lien recording fees, which are deferred. Interest on the deferred taxes, at 6% per year, is also deferred. The taxes must be paid, with interest, when the owner dies or sells the property, moves or changes ownership.
Category: General Tax
What deferral programs may I apply for?
There are two deferral programs, one of which you may qualify for.
- The disabled citizens' deferral is for Oregon homeowners, under age 62, who are collecting federal Social Security benefits.
- The senior citizens' deferral is for Oregon homeowners, over the age of 62.
Application rules are:
- Either husband or wife may apply, or both may apply jointly.
- Two or more people (other than a married couple) may apply for deferral as joint owners.
- You may apply for a deferral if you have a veteran's exemption and still have property taxes to pay.
- You may be living away from the property due to medical reasons. In this case you must send a medical statement to the Oregon Department of Revenue (DOR). It must be on letterhead from your health care provider.
Category: General Tax
How do I qualify for one of these deferral programs?
To qualify for either deferral program, your total household income must be equal to or less than $38,500 for the preceding year. Household income includes both taxable and non-taxable income, including Social Security and pensions. The income limit may change each year. You must have a recorded deed to the property or you must be buying the property under a recorded sales contract. You may have a revocable trust.
You are not eligible for a deferral if you have a life estate in the property. For the Disabled Citizens' Property Tax Deferral, you must be receiving disability benefits on December 31 of the year before you apply. You must send a copy of your federal Social Security award letter with your deferral application. For the Senior Citizens' Property Tax Deferral, you must be at least 62 years of age by April 15 of the year you apply.
Category: General Tax
How do I apply for a deferral?
Please contact the Assessor's office at 541.766.6855 for the necessary applications and any additional information you may need.
Category: General Tax
Does a non-profit organization have to pay property taxes?
Qualifying non-profit organizations may have their property taxes canceled. The most common qualifying entities are: religious, fraternal, literary, benevolent, or charitable organizations and scientific institutions. Property for which an exemption is requested must be actively occupied and used by the organization in a way that furthers its stated purpose. The property must also be reasonably necessary. Any portion of the property that does not meet these criteria is subject to assessment and taxation the same as all other taxable property. Exemption is not automatic. An application must be filed with the Assessor between January 1st and April 1st. Certain leased property, real and personal, may also qualify for exemptions. Contact the Assessor's office at 541.766.6855 for filing procedures.
Category: General Tax
Why is the road leading to my property not shown on your map?
It has a name on it. The road is probably only an easement and we do not generally show easements on our maps.
Category: General Tax
What are farm and forestland assessments?
Some properties are eligible for reduced assessments through either farm use special assessment or forest special assessment. The guidelines for qualifying for farmland are influenced by zoning. Properties in an Exclusive Farm Use (EFU) zone must be farmed with intent to make a profit. If these properties are employed in a farm activity, and there are annual sales of commodities, the properties may qualify for farm use special assessment.
Properties zoned other than EFU can also qualify for farm assessment using the same guidelines, with two important differences. There are specific income requirements and the operator must file an IRS schedule F. Income must be confirmed by the IRS schedule F or Farm Schedule and said form must be supplied to our office on request. Non-zoned properties must prove that they have met the farm income level for 3 of the past 5 years before they are eligible for farm use special assessment. Property in an EFU zone must have been farmed the prior year to be eligible for special assessment. Property can also receive a designated forestland assessment.
Forestland is identified as being held or used for the predominant purpose of growing and harvesting trees of a marketable species. The property must be adequately stocked with a marketable species. Properties can also qualify based on a formal reforestation plan. Landowners in the Designated Forestland program may make application into the Small Tract Forestland (STF) program if they own 10 to 4,999 designated forestland acres in Oregon. This program is assessed at 20% of the special assessed value. Landowners will pay a privilege tax at harvest.
Once in the STF program landowners cannot opt out. If you purchase land under the STF option and you meet the requirements, you may apply to continue in the program. Application must be made within 30 days after the date the county assessor issues a notice of intent to disqualify under ORS 321.716.
You may file an application for continued qualification after the date stated above if:
The application is filed on or before December 15 of the first year the land would have otherwise been disqualified from STF, and you pay a $200 late filling fee at the time the application is filed.
Designated Forest landowners who wish not to apply into the STF option will be assessed at 100% of the special assessed value and will not pay a privilege tax at harvest.
If a property is removed from one of these special assessment programs, a disqualification penalty will be calculated and may be collected. (Only collectible if the land is changed significantly enough that it could not go back into the Special Assessed Program). The penalty is basically a 5-year recovery of the tax savings received by being under special assessment. Farm special assessed properties in an EFU zone are subject to a disqualification penalty of up to 10 years; EFU & MPA (Multi-Purpose Agriculture) is up to 10 years; Non-EFU 5 years; and STF up to 10 years. Specific questions regarding these programs should be directed to 541.766.6855.
Category: General Tax
How is residential property appraised?
Residential and rural properties are appraised under a mass appraisal system that conforms to State Laws and Administrative Rules. Value based on market sales are established for each property, as well as a reduced Measure 50 (M50) value. That value, called the Maximum Assessed Value (MAV), is the 1995-96 tax year value less 10%. That value may not increase more than 3% each year. Residential and rural properties are appraised using a market related cost approach. Sales of properties within a given market area, or an area of similar properties, are compiled and analyzed to develop the data used to appraise all similar properties within that given area. Once these values are established, they are monitored yearly using sales that occur within these areas by comparing those sales prices to the Real Market Value (RMV). If the average property sales price is higher than the RMV, the properties in that area are adjusted to reflect the change in the market.
Category: General Tax
I am going to build a new garage/carport or add concrete/blacktop to my property, what will my taxes be?
If the Assessor's RMV for the new addition is less than $10,000 the value will be added to the RMV only. Under M50 guidelines you will not be assessed or taxed for the additions under $10,000 unless they fall under the 5-year $25,000 category
Category: General Tax
Do I have to let an appraiser on my property?
No, however, without a physical appraisal we will use the best information available to us, and the resulting RMV may not be a true reflection of your property.
Category: General Tax
Why are my neighbor's taxes lower than mine?
There are a variety of reasons for the differences in taxes and they vary from property to property. There may be exemptions or special assessments involved. Value differences may also result due to quality of construction, location, building size, number of outbuilding, zoning, etc.
Category: General Tax
Why am I not being taxed on my sales price?
Each property is taxed at its Assessed Value. A property's assessed value is the lower of its Real Market Value or its Maximum Assessed Value. Also, our assessments are based on a mass appraisal system; one sale does not set the market.
Category: General Tax
If I find an error in the square footage of my house, or the acreage of my property can a correction be made?
Yes. You must provide documentation of the error.
Category: General Tax
I need an appraisal to get a loan; can you do that for me?
No. You must contact an independent fee appraiser for your loan appraisal.
Category: General Tax
How do I remove a deceased spouse's name from our tax account?
To remove a deceased person's name from an account, that person must have held title with someone else with the right of survivorship. The death certificate must be recorded with the County Clerk's Office.
Category: General Tax
Do you provide a glossary of terms?
For a glossary of terms, please see this page.
Category: General Tax
We will be buying or leasing property after the April 1 filing deadline, can we still get an exemption?
If the start date is before July 1 you have 30 days from the start/sign date to apply for exemption.
Category: General Tax
What value do I pay taxes on?
Your taxes are calculated on the Assessed Value (AV) of your property. The AV is the lower of the RMV and the Maximum Assessed Value (MAV).
Category: General Tax
How are my taxes calculated?
Property taxes are based on a tax rate per $1000 of assessed value. The rate is comprised of several different taxing districts that vary depending on the location of your property. Each district has an individual tax rate and the consolidated tax rate combines the rates for the various taxing districts in that area.
Category: General Tax
What is the difference between the RMV and the AV?
The RMV is the Assessor's determination of the real market value of your property. The AV is the value used to calculate your taxes. Typically it is the 1995 RMV minus 10%, which became the 1997 Measure 50 (M50) assessed value. Each year this amount is subject to a 3% increase, plus any exception value that arises from changes to your property improvements.
Category: General Tax
Why did I get two tax statements when I only have one piece of property?
Your property is in two different code areas and has been split for tax purposes only. Part of your property may be in a fire district, within city limits or even different school districts. A comparison of the two statements will show the different districts in which your property is located.
Category: General Tax
I recently purchased my "new" house and there is no improvement value on my tax statement. Why not?
Construction on your new home probably began after January 1. Because January 1 is the assessment date we cannot tax you for property that was not in existence on that date. That portion of your house that is complete January 1 of the next year will appear on your next tax statement.
Category: General Tax
You have valued my house for more than it cost me to build it, why is that?
Cost and value is not always the same thing. Our conclusion of RMV is based on what the property would sell for in an open market transaction. Not everyone can build their own home; those who can benefit from not paying labor costs see this savings reflected in the sales price of their property.
Category: General Tax
Can penalties be charged for late filing of a current year's real or personal property return be appealed by the board?
The board may waive all or a portion of the penalty if:
- You can prove there was good and sufficient cause for the late filing. --or--
- The year for which the return was filed was both the first year that a return was required to be filed and the first year you filed a return.
How to file your petition: You must file appeals between the date the tax statements are mailed and December 31. If December 31 falls on a Saturday, Sunday, or legal holiday, the filing deadline moves to the next business day. File your petition with the county clerk's office in the county where the property is located. You can get the forms you need from the office of your county clerk or county assessor. You may also obtain forms on Revenue's Web site at www.dor.state.or.us. Only certain people may file a petition with BOPTA. If you are not the owner of the property, carefully read the petition instructions to learn if you are qualified to file the appeal. The board will consider your appeal between the first Monday in February and April 15. If you choose to appear at the hearing, you will be given written notice of the time and location. If you choose not to appear, the board will make a decision based on the evidence you submit with the petition. The board will notify you in writing of its decision. If you are not satisfied with the decision, you have the right to appeal as outlined below.
Category: General Tax
How do I appeal county board decisions?
You may appeal a decision of BOPTA to the Magistrate Division of the Oregon Tax Court by filing a written complaint. The assessor may also appeal the board's decision. Standard cases require a $252 filing fee and are not limited by value. You may represent yourself or be represented by an Oregon-licensed attorney, appraiser, or real estate broker, or by a person duly qualified to practice public accountancy in Oregon. Your employee who regularly does your tax work may also represent you. Complaints must be filed with the Magistrate Division within 30 days (not one month), after the board's order is mailed to you. To get appeal forms write to: Clerk, Oregon Tax Court, Magistrate Division, 1163 State Street, Salem OR 97301. You can also order forms by calling 503.986.5650 or by calling your county assessor.
Category: General Tax
How do I appeal magistrate decisions?
Decisions for standard Magistrate Division cases may be appealed to the Oregon Tax Court, Regular Division. To appeal, file your complaint with the court clerk within 60 days (not two months) after the date of the magistrate's decision. The Tax Court clerk will notify you of the trial date and time. A trial in the Regular Division of the Oregon Tax Court is a formal proceeding. Although you may represent yourself, most people prefer to be represented by a lawyer. If you are not satisfied with the Tax Court decision, you can appeal to the Oregon Supreme Court. Questions? Telephone numbers:
Property Tax Division 503.945.8293
Salem 503.378.4988
Toll-free within Oregon 1.800.356.4222.
Category: General Tax
What is personal property?
Taxable personal property includes machinery, equipment, furniture, and etc. held for use in a business. This includes any property being used in a business, property not currently being used, in storage, or held for sale.
Category: General Tax
How is personal property appraised?
The Assessor is responsible for the valuation of all taxable personal property. To assist the Assessor in this process each individual, partnership, firm, or corporation that has taxable personal property must file a return listing all property in their possession or control by March 15 each year. Oregon law requires that personal property be valued at 100% of its real market value (RMV) and that it be taxed in the county that it was located in on January 1.
Category: General Tax
I received a Confidential Personal Property Return in the mail, how do I complete it?
If you have filed a return in prior years we have included with your form an asset list. Review the asset list for changes and note all changes on the list. If there are no changes please write none or no change in each section on the return. If you have an asset list you do not need to re-list your property on Schedule 5, list only new equipment in this section. Complete Schedules 1-4 and the Taxpayer's Declaration. Verify your property location and make any changes to name and mailing address in the box with your pre-printed name and address. Make sure to sign the return. Return the completed form, asset list and any addition or deletions to our office. If you are filing for the first time you must complete the entire form. This includes all schedules, property location, date business began in the county and the Taxpayer's Declaration. You must provide a complete and itemized list on Schedule 5 and you may not use vague descriptions like furniture, equipment, or misc.
Category: General Tax
We have incorporated since our last filing and the assets do not belong to the corporation, do we still have to report them?
Yes. You must report all property used in conjunction with the business, whether owned, leased, rented, borrowed, or brought from home. Leased and rented property should be reported on Schedule 1.
Category: General Tax
I didn't receive a form, does that mean I don't have to file one?
No. We mail forms to all known businesses at the end of December. However, failure to receive one doesn't mean you don't have to file. You may print a form from our website, come into our office, or call and have one mailed to you.
Category: General Tax
I'm not in business any longer; do I still have to file a return?
Yes. You must tell us when you closed your business and what you did with the property. If you sold the business you need to provide the name and mailing address of the buyer. If you have stored the property, are holding it for sale, or have converted it to personal use, you must advise us of the status on January 1.
Category: General Tax
I sold my business, but you sent me a form. What do I do with it?
You need to notify our office regarding the sale. Complete the section of the form pertaining to a sold business and the Taxpayer's Declaration and mail the return back to us. We will send a new form to the new owner. If you choose to give your form and asset list to the new owner to file, you must still notify us of the sale. You cannot assume that the new owner will file the form. If you sold your business after January 1 you are responsible for filing the return for that tax year. Provide the sales information as above and we will change our records to reflect the change of ownership for the next assessment date. The tax statement will be sent to the owner as of January 1.
Category: General Tax
Why was my form sent back to me marked "Incomplete?"
You failed to provide all the required information. Along with your form is a letter explaining the deficiencies in your filing and what you need to do to correct them. You need to make the changes and get the form back to us as soon as possible.
Category: General Tax
My form was filed before the March 15 deadline, but was returned as "Incomplete," if I cannot get it back before the deadline is it considered late?
Yes. For a return to be considered timely filed it must be properly completed. Incomplete returns are not considered filings and all returns filed after March 15, will receive a penalty.
Category: General Tax
How much is the late penalty?
The penalty is a percentage of the tax and is determined by the lateness of the filing.
- Returns filed after March 15 and on or before June 1 the penalty is 5% of the taxes owed
- Returns filed after June 1 and on or before August 1 the penalty is 25% of the taxes owed
- Returns filed after August 1 the penalty is 50% of the taxes owed
- Returns not filed will receive a penalty of 50% of the taxes owed
Category: General Tax
I am a new owner, or a new business and knew nothing about filing personal property; can the penalty be waived?
No. Oregon law does not allow the Assessor to waive a late penalty. That can be done only at the Board of Property Tax Appeals (BOPTA). You may appeal your penalty to them after you receive your tax statement in the fall and before December 31
Category: General Tax
We are an exempt organization, why do we have to file a personal property return?
You must report leased or rented personal property in your possession on January 1. Leased or rented property is not automatically exempt, an application for exemption must be filed with our office and certain criteria must be met.
Category: General Tax
We are a non-profit organization, why are we paying taxes on our personal property?
Exempt status is not automatically granted, you must make application with our office and meet certain criteria. If an exemption is granted it is for owned property only, you still have to report leased or rented property and make separate application for that property.
Category: General Tax