Oregon

state characteristics

Assessment Ratio: 100%
Fiscal Tax Year: 07/01 – 06/30
Valuation Authority: County
Collection Authority: County
Level One Appeal Name: Board of Property Tax Appeals
RE Rendition Required: No
PP Rendition Required: Yes
Consultant Certification or Licensing: Attorney, CPA or State Certified Real Estate Appraiser
to appeal at all levels
Real Estate Taxable? Yes
Personal Property Taxable? Yes
Inventory Taxable? No

key tax dates – real estate

Assessment Date: Jan 1  
Value Notices Issued: Oct 15-25  
Appeal Deadline: Dec 31  
Tax Bills Issued: Oct 15-25  
Tax Bills Due: Nov 15

Feb 15

May 15

1st installment –
discount if paid in full
2nd installment –
discount if remainder paid
3rd installment

key tax dates – personal property

Assessment Date: Jan 1  
Tax Returns Due: Mar 15 Inventory exempt
Value Notices Issued: Oct 15-25  
Appeal Deadline: Dec 31  
Tax Bills Issued: Oct 15-25  
Tax Bills Due: Nov 15

Feb 15

May 15

1st installment –
discount if paid in full
2nd installment –
discount if remainder paid
3rd installment