Business personal property tax is the oldest tax in Oregon. Businesses are required to file their Confidential Business Property Return and current list of itemized business assets by March 15th every year to the Assessor's office. (ORS 308.290)
Report all business personal property located in the county as of January 1st.
Late file penalty (ORS 308.296):
- 3/16 – 6/1 = 5% of tax due
- 6/2 – 8/1 = 25% of tax due
- After 8/1 = 50% of tax due