FAQ

A. You may qualify for the Veteran's Exemption or Senior/Disabled Citizen Deferral programs. Please contact your local county office or visit the sites below for more information.

See also:

• veterans exemption
• deferral programs
• state website

A. Yes. See the back of your tax statement to learn how to appeal the value and/or the penalty. For more information and/or petition forms refer to our website.

See also:

• appeal process

A. Your total tax amount is indicated on the front of your tax statement. To receive a 3% discount, payments must be postmarked by November 16, 2009.

"Payment Instructions and Schedules" are clearly printed on the back of the statement.

The county Tax Collections OFFICE cannot accept credit cards, debit cards or e-checks as a form of payment.

All payments are processed upon receipt.

The county will accept a check or money order for payments by mail.

The county will accept credit cards, debit cards or e-checks for online payments via the internet.

There are two drop box locations in the Public Services Building, 155 N. First Ave., Hillsboro (available October 26th - November 16th)
-Rear entrance of building (24-hour drop site)
-Lobby of the building (8:30am to 5pm, weekdays)

See also:

• online payments

A. In processing your Annual Confidential Personal Property Return, the total depreciated value of your itemized assests is multiplied by the rate of your tax code area resulting in your business personal property tax bill.

A. YES. If you owned the business personal property on January 1, 2009 you or your business is liable for the tax to the county in which the assets were located on that date.

If you sell or close your business, notify the county immediately if you have sold or closed the business to avoid additional tax liability for future years.

Notify the county of any change(s) and note the change(s) in the designated area of your personal property return or tax statement.

A. Under Oregon law, taxable business personal property includes machinery, equipment, furniture, fixtures, tenant improvements, and other business assets. This includes any property currently in use, or idle as of January 1, 2009.

A. If you chose not to pay the taxes by the date due, interest will accrue, and the county may:

-Issue a warrant.
-Seize, sell, or garnish your assets.
-Attach a lien to your real property.

A. Taxes become delinquent whenever any installment is not paid timely.

Delinquent taxes will be noted in the amount listed in the "Payment Options" on the front of the tax statement.

Call the Tax Collections office if you have questions at (503)846-8801.

A. If you sell your business call, write or contact our office:

Washington County Personal Property
155 N First Ave, Suite 230
Hillsboro, OR 97124-3072

(503)846-8838

A. Our records indicate that you or your business owned or possessed taxable business personal property in Washington County as of January 1, 2009.

A. Your taxes may have increased due to one of, or a combination of, the following:

-Additional property or replacement property added to your equipment list.
-A "late file" penalty was included on your account.
-An increase in tax rates and/or voter approved levies or bonds.

See also:

• Publications/A&T Brochure

A. -Penalties are incurred when Annual Confidential Personal Property Returns are filed late.
-Returns were to be filed on or before March 2, 2009 to avoid "late file" penalties.
-If a request for an extension was granted, the filing deadline was April 15, 2009 to avoid penalties.

For questions regarding "late file" penalty calculations please call Business Personal Property office at (503)846-8838.

A. Not at this time.

A. Yes. Property Values & Improvements Detail Information such as:

--General Property Information,
--Sales/Deed Information,
--Assessed Values,
--Improvement Information, and
--Improvement Details;

is available through the County's tax map feature, Intermap. At the Intermap site, searches can be done using either your address, Tax Lot ID, or the "R" number. At the Map Location, scroll down the page to the section named: Additional Information. Click on Subreport: Assessment & Taxation Information.

See also:

• INTERMAP

A. We are often asked if people can pay property taxes by credit card or online. Washington County can now accept credit card, e-check, or IVR payments for property taxes via the internet.

See also:

• tax payments

A. All property owners receive a tax statement. If you do not receive a tax statement by November 2nd you should call the tax collections office at (503)846-8801.

A. If you have moved or made ownership changes please notify Assessment & Taxation in writing at 155 N First Ave, Suite 130, Hillsboro, OR 97124-3072.

See also:

• address change

A. Please contact the Cartography Division of Assessment & Taxation at (503)846-8871.

See also:

• ownership changes

A. At the time the property tax bills were printed, the ownership of the property had not been transferred in the Assessment & Taxation system. In order for the new owner to receive a bill, please contact the tax office at (503)846-8801. In most instances, the ownership has been up-dated and a new billing can be generated and forwarded to the new owner.

A. The new improvements will be appraised at market value. This additional value will then be adjusted to the average level of other property and added to the current assessed value. For example, this year the adjustment factor for residential property is .658. This factor is called the CPR or "Changed Property Ratio."

The assessment date is January 1st, which means that the tax bill you receive in October is based on the actual value in place on the previous January 1. For example, if your house was under construction and only 50% complete on January 1, 2009, the tax bill payable on November 16, 2009 would reflect 50% of the value of the finished house.

See also:

• property tax

A. Property tax statements will be mailed by October 25th, with taxes due on November 16th. Citizens who pay in full by November 16th, 2009 will receive the 3% discount, and property appeals can be filed from October 26 to December 31, 2009. If you do not receive a property tax statement by November 2, 2009 you should call (503)846-8741.

See also:

• Sample tax statement

A. Payments must be POSTMARKED on or before November 16, 2009. By Oregon law, payments postmarked after November 16th do not receive discounts. Interest will accrue on the past due portion. Please return the lower portion of your tax bill(s) with payment in the envelope enclosed with your bill.

You may also send payments directly to:

Property Tax Payment Center
PO Box 3587
Portland, OR 97208-3587

-OR-

Washington County
Assessment & Taxation
155 N First Ave, Suite 130, MS8
Hillsboro, OR 97124

A. In most cases your tax statement includes two values: the Real Market Value and the Assessed Value (which is used to calculate your tax bill). The Real Market Value represents the market value of your property as of the assessment date of January 1, 2009. It is important to understand that your property taxes are based on your Assessed Value, not market value. Therefore, a decline in the market value does not automatically reduce your property taxes.

See also:

• Information Brochure

A. This year’s property tax statements account for a total of $766.2 million, which will pay for services. These services are provided by 47 local taxing districts (cities, county, special districts, schools, regional governments) throughout the County. This is an increase of 7 percent or $50.3 million compared to last year. The increase in taxes is due to several factors including the 3% increase in assessed value on most properties, additional value from new construction activity and new or increased taxing district levies.

The majority of taxpayers, approximately 172,000 accounts, will receive tax statements that have increased when compared with last year. Approximately 43,000 accounts will have tax increases between 0 and 5 percent, 119,000 between 5 and 10 percent, and 10,000 accounts will increase over 10 percent. Additionally, approximately 13,000 taxpayer accounts will reflect a tax decrease. See the attached listing of Typical Residential Properties with examples of values and taxes for typical houses in various parts of the county.

See also:

• 2009 Levies or Bonds
• Typical Residential Properties

A. In most cases, the structure’s owner is responsible for paying the taxes. Please contact your lending institution if you have any questions about whether your taxes are included in your mortgage payment.

A. YES. All manufactured structures are subject to taxation at the same rate as other homes. County tax statements are mailed by October 25. The statement that you receive in October is from the county in which your structure was located on January 1st. Tax payments are due on November 16. Contact you local county tax collection office for more information.

A. YES. Permits are typically required on installation, additions, and alterations on your structure. Please check with your local county or city building departments for more information.

See also:

• building permit information

A. NO, you will receive an "Ownership Document". This document will include information about the ownership, lien holders, and location of the home.

License plates will no longer be issued for manufactured homes.

A. You will need to submit the signed title, a release or acknowledgment from the lien holder, and the Notice of Sale/Change of Ownership Form.

There is a $55.00 transfer fee. All property taxes have to be paid in full at the time of transfer.

Contact our Customer Service office at 503.846.8741 or a title company to assist you with this process.

See also:

• manufactured structure forms

A. Contact our Customer Service Office at 503.846.8741 or a title company to assist you with this process.

If you are processing the transaction yourself rather than going to a title company then you will need to complete a Manufactured Structure Notice of Sale/Change of Ownership Form #440-2952.

You will also need to provide the following:

-Title or Ownership Document signed by the Seller -If unable to locate the Title or Ownership Document, an Affidavit to Establish Ownership of a Manufactured Structure Form #440-2947 must be submitted
-All property taxes paid in full
-Bill of Sale - handwritten is acceptable or use the Bill of Sale Form #440-3925
-Lien holder release, if applicable
-Manufactured Structure Supplemental Information Form # 440-1066
-Death Certificate (if applicable)
-$55.00 fee – this fee is separate from the tax payment

All above referenced forms are available at the link below.

See also:

• manufactured structure forms

A. You are not required to do anything at this time until you decide to move or sell your home. If you need a document for your lender or your own records you may do so. You can request a new document through your County, Title Company or Building Codes. You will also need to fill out a Multi-Purpose form and pay a $55.00 fee.

See also:

• manufactured structure forms

A. A manufactured home is considered personal property. If you own the manufactured structure and the land that it sits on (or have a 20-year lease on the land or park space) your home can be recorded in the county deeds records as real property which means it is "exempted" from the ownership document and is no longer personal property. Contact your county office or your title company for more details.

A. NO, this is not necessary until the time that you sell or move your home. You will turn in your title at the time of transfer and the new owner will receive the new "Ownership Document" for their records. The license plate is not needed to complete the transfer.

A. If the home is moving and changing the ownership you will need the Notice of Sale/Change of Ownership Form #440-2952.

You will also need to provide the following:

--Title or Ownership Document signed by the Seller -If unable to locate the Title or Ownership Document, an Affidavit to Establish Ownership of a Manufactured Structure Form #440-2947 must be submitted. This will also include the new site address for the move.
--All property taxes paid in full
--Bill of Sale - handwritten is acceptable or use the Bill of Sale Form #440-3925
--Lien holder release, if applicable
--Manufactured Structure Supplemental Information Form # 440-1066
--Death Certificate (if applicable)
--$55.00 fee - this fee is separate from the tax payment plus permit fees if applicable

All counties require placement permits. Prior to purchasing the trip permits a placement permit must be issued by the County or City that the home is moving to. If your transporter has requested that you obtain the trip permits on their behalf they can be purchased at the county the same time of the ownership transaction. The permits are $5.00 per section.

If the home is moving without transferring ownership you will need the Multi-Purpose form instead of the Manufactured Structure Notice of Sale/Change of Ownership Form. There is a $55.00 transfer fee and all property taxes must be paid in full. If you are obtaining trip permits on behalf of your transporter, trip permits can be purchased at the same time the Multi-Purpose form is submitted. The trip permits are $5.00 per section.

See also:

• manufactured structure forms

A. The Washington County Department of Assessment & Taxation is located at 155 N. First Avenue in Room 130. Assessment & Taxation staff are available to assist you with manufactured structure ownership information and changes.

A. Senior Citizens’ Deferral is for homeowner’s age 62 or older with a household income less than $38,500.

Disabled Citizens’ Deferral is for homeowners with a household income less than $38,500 collecting federal Social Security disability benefits.

Current year recipients of deferrals are noted on the bottom of the front of your statement. Your tax statement will be yellow.

Deferral means that the taxes will need to be paid at a later date.

For additional information on these programs you can call our customer service at (503)846-8741.

See also:

• Senior and Disabled Citizens Deferral
• aging services
• state website

A. A 40% disabled Veteran, or widow or widower of a Veteran may be entitled to a Veteran’s exemption on property taxes.

Current year recipients of exemptions are noted on the front of your statement in the VALUES section.

For additional information on this program you can call our customer service at (503)846-8741.

See also:

• Veteran's Property Tax
• state website

A. Your total tax amount is indicated on the front of your tax statement. To receive a 3% discount, payments must be postmarked by November 16, 2009.

"Payment Instructions and Schedules" are clearly printed on the back of the statement.

The county Tax Collections OFFICE cannot accept credit cards, debit cards or e-checks as a form of payment.

All payments are processed upon receipt.

The county will accept a check or money order for payments by mail.

Internet online payments are accepted at the website below.

The county will accept credit cards, debit cards or e-checks for online payments via the internet.

There are two drop box locations in the Public Services Building, 155 N. First Ave., Hillsboro (available October 26th - November 16th)
-Rear entrance of building (24-hour drop site)
-Lobby of the building (8:30am to 5pm, weekdays)

See also:

• online payments

A. You may appeal the real market, maximum assessed, specially assessed or assessed value of your property to the Board of Property Tax Appeals no later than December 31, 2009. You can get petition forms and information by calling 503/846-3854. These forms are also available online.

See also:

• value appeals

A. A green tax statement means that according to our records, you are responsible for paying your tax bill.

See also:

• payments
• Sample Tax Statement

A. A yellow tax statement means that according to our records a mortgage company (or Oregon Department of Revenue/Senior/Disabled Deferral Program) has requested the tax bill.

However, if you have refinanced your property, changed mortgage companies, paid off your mortgage, or had some other type of change with your mortgage in the last several months, the payment arrangements may have changed.

When in doubt, check with your mortgage company to confirm that they are paying your taxes. Remember: You are ultimately responsible for the timely payment of your property taxes.

See also:

• payments
• Sample Tax Statement

A. Discount is lost and interest on any past due amounts accrues on the 16th of each month at a rate of 16% annually, or 1 1/3% per month.

In Oregon, real property is normally subject to foreclosure three years after the taxes become delinquent. Property taxes can be paid in full by November 16 to avoid interest, or in three installments: November 16, February 15, and May 17. If the taxes are not paid in full by May 17 they are delinquent.

May 15 of the following year they are one year delinquent;
May 15 of the next year they are two years delinquent;
May 15 of the year after they are three years delinquent.

A. Delinquent taxes are included in the amount listed in the "Payment Options" on the front of the tax statement.

Call our collections office if you have any questions: (503)846-8801.

Interest on any past due amounts accrue on the 16th of each month at a rate of 16% annually or 1 1/3 per month.

All payments are applied to the most delinquent tax year.

A. Payment instructions, discounts and payment schedules
Delinquent taxes and lien dates
Foreclosure information
Value appeals information
Americans with Disabilities Act information

See also:

• sample tax statement

A. You may have received more than one property tax statement because a tax lot is split by taxing boundaries.

Generally, you will also receive more than one property tax statement if you own both a manufactured structure and the land on which it resides.