Appraisal & Appeals

The process of identifying taxable property and assigning a value to it is termed appraisal.  County appraisers appraise most property in Washington County.  The Oregon Department of Revenue (ODOR) appraises certain large industrial sites, and utility property.  The county assessor prepares the county's assessment roll, which is a listing of all taxable property as of January 1 of each year.

Utility property is placed on a statewide assessment roll. The department (ODOR) allocates utility values to the county rolls prior to the preparation of tax bills. 

Property subject to taxation includes all privately owned real property (e.g., land, buildings, and fixed machinery and equipment), manufactured homes, and personal property used in a business. There is no property tax on household furnishings; personal belongings and automobiles; crops; orchards.  Business inventories or certain intangible property are assessed by the Department of Revenue. 

A business owning or possessing taxable business personal property must file a Confidential Personal Property Return (form 150-553-004) with the County assessor in the county where the property is located by March 1.  If the assessor determines that the total value of the business's personal property in the county is less than $16,000, the assessor will cancel the assessment.  This amount can change each year. The assessment cancellation is not applicable to personal property manufactured homes. 

Most property used for religious, fraternal, and governmental purposes is exempt. Reductions in assessments are granted for certain types of property such as farmland, forestland, and historical buildings.  Properties owned by disabled veterans also are given reduced assessments. 

For More Information ...

CALL US! Office Hours are M-F 8:30 am to 5 pm.
We appreciate your patience if you get a busy signal or have to wait. You may leave a message. Keep your account number handy. Local calls will be returned within 24 hours.

(503) 846-8826.....Real Property Value
(503) 846-8801.....Tax Payments
(503) 846-8826.....Manufactured Structure Value
(503) 846-8871.....Ownership Changes
(503) 846-8838.....Business Personal Property Value
(503) 846-8741.....Other Questions

In compliance with the Americans with Disabilities Act (ADA), the information on the tax statement is available in alternate formats.

For help call our ADA coordinator at (503) 846-8632. 

Español: Para más información, llame al 503-846-8741