What's an appraisal?
An appraisal is when a registered property appraiser determines if a property is taxable, and gives it a value. This means they look at a property and decide how much it is worth. The tax you owe on the property is based on this value. Click here for more information.
Need to review the appraised value of a property? Call us.
Please have your account number available.
- Residential, Commercial, Farm/Rural, Industrial: 503-846-8826
- Manufactured homes: 503-846-8826
- Business personal property: 503-846-8838
- For all other questions: 503-846-8741
Office hours: Monday - Friday, 8:30 a.m to 5:00 p.m
If you leave a message, we'll get back to you within 24 hours.
Is your property taxable?
The kinds of property you pay taxes on are:
- Privately owned property (land, buildings, fixed machinery and equipment)
- Manufactured homes*
- Personal property used in a business (assets)
*If a county assessor decides that the total assessed value of a personal property manufactured home is less than $40,000, the tax is canceled. This amount can change each year.
What's not taxable property?
The kinds of property that you generally do not need to pay taxes on are:
- Household goods like furniture, clothing, tools used for personal use
- Personal belongings and automobiles
- Farm machinery and equipment
- Most property used for religious, fraternal, and governmental purposes
- Environmentally Sensitive Logging Equipment
The Oregon Department of Revenue (DOR) appraises certain large industrial sites, and utility property.
What is taxable business personal property?
Taxable business personal property is machinery, equipment, furniture, etc., that has previously or is currently being used in a business (this includes anything in storage).
A business that owns or has taxable business personal property must file a Confidential Personal Property Return with the County Assessor in the county where the property is located by March 15. If the assessor determines that the total assessed value of the business's personal property in the county is less than $20,000, the assessor will cancel the tax. This amount can change each year.
What's an appeal?
An appeal is when you don’t agree with the property value on your tax statement. You have the right to file an appeal with the Board of Property Tax Appeals. You must file an appeal before December 31 of the current year. If December 31 falls on a weekend or holiday, the filing deadline will be the next business day.
The board is made up of independent citizens who will hear your appeal and make a decision about the value of your property, not the amount of tax you pay. Click here for more information or call (503) 846-3854.
Need to file an appeal?
Download a form here or call 503-846-3854.
Exemptions and Deferrals
There are reductions in assessments (exemptions and deferrals) for some types of property such as farmland, forestland, and historical buildings. Properties owned by senior and disabled citizens or veterans are also given reduced assessments. Visit exemptions and deferrals page for a full list.
Still have questions? No problem. Visit our Taxpayer Assistance page for more information.
Don't see what you're looking for? Please reach out:
Email: [email protected]
Español: Para más información, llame al 503-846-8826
Assessment & Taxation Department
155 N First Ave, Suite 200 MS8A
Hillsboro, OR 97124