FAQ - Tax Statements

Business Personal Property

Q.
Can I appeal either the value and/or the penalty?

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 or call 503-846-3854.
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Q.
How much are my business personal property taxes for this year?

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 15, 2013.

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

The county Tax Collections office accepts cash, check, money order, and VISA/MasterCard as forms of payment. A 2.49% convenience fee will apply to all credit card payments.

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 15th)
-Rear entrance of building (24-hour drop site)
-Lobby of the building (8:30am to 5pm, weekdays)

See also:

Q.
How were my business personal property taxes calculated?

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.

Q.
I sold the business personal property and/or closed, sold or moved my business recently...am I still liable for the tax?

A. YES. If you owned the business personal property on January 1, 2013, 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 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.
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Q.
Is business personal property taxable?

A. Yes. Under Oregon law, business personal property (machinery, equipment, furniture, fixtures, tenant improvements, and other business assets) is taxable. This includes any property currently in use, or idle as of January 1, 2013.

Q.
What happens if I do not pay my business personal property taxes?

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.

Q.
What if I have delinquent taxes for prior years?

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 with any questions at (503)846-8801.

Q.
What if I sell my business?

A. Call, write or contact our office if you sell your business.:

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

(503)846-8838

Q.
Why did I receive a business personal property tax statement?

A. Our records indicate you or your business owned or possessed taxable business personal property in Washington County as of January 1, 2013.

Q.
Why did my business personal property taxes increase from last year?

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.
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Q.
Why do I have a "late file" penalty on my statement?

A. Penalties are incurred when the annual Confidential Personal Property Return is filed late.
-Returns are to be filed on or before March 1, 2013 to avoid "late file" penalties.
-If an extension was granted, the filing deadline was April 15, 2013 to avoid penalties.

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

General Tax

Q.
Can I look up my property tax statement information online?

A. Yes. Tax statements for the 2009-10, 2010-11, 2011-12, and 2012-13 tax years are available online.
The tax statements for the 2013-14 tax year will be available soon. To access an account you need an account number or situs address. The files appear in a separate pop-up window in PDF format, so pop-ups need to be enabled on your computer in order to access the information.

These statements reflect the certified tax roll information. They DO NOT contain any payments or corrections to the roll that have occurred since the roll certification. All ownership and mailing address information has been removed.
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Q.
Can I look up my property values and improvements detail information online?

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:

Q.
How can I make a property tax payment online?

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.
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Q.
What are the new Levies or Bonds approved or reauthorized by the voters that will be reflected in this year's tax bill?

A. There are new Levies or Bonds approved or reauthorized by the voters that will be reflected in this year's tax bill.

The majority of taxpayers, approximately 168,000 accounts, will receive tax statements that have increased when compared with last year. Approximately 78,000 accounts will have tax increases between 0 and 5 percent, and 90,000 accounts will increase over 5 percent. Additionally, approximately 15,700 taxpayer accounts will reflect a tax decrease. These reductions are primarily due to local option levies expiring, compression or the taxing districts levying a lesser amount. 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:

Q.
What if I did not receive a tax statement?

A. All property owners receive a tax statement. If you do not receive a tax statement by November 1st you should call the tax collections office at (503)846-8801.

Q.
What if I have a change of address to report?

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. An address change form is available below.
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Q.
What if I have ownership corrections to report?

A. Please contact the Cartography Division of Assessment & Taxation at (503)846-8871.
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Q.
What if I received a property tax bill on a property I have sold?

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 updated and a new billing can be generated and forwarded to the new owner.

Q.
What if there was new construction on the property?

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 .822. 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, 2013, the tax bill payable on November 15, 2013 would reflect 50% of the value of the finished house.
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Q.
When will tax bills be mailed to property owners and when are taxes due?

A. Property tax statements will be mailed by October 25th, with taxes due on November 15th. Citizens who pay in full by November 15th, 2013 will receive the 3% discount, and property appeals can be filed from October 26 to December 31, 2013. If you do not receive a property tax statement by November 1, 2013 you should call (503)846-8741.
See also:

Q.
Where should I mail my tax payment?

A. Payments must be POSTMARKED on or before November 15, 2013. By Oregon law, payments postmarked after November 15th 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

Q.
Why did my taxes go up more than 3 percent?

A. It is possible for your property taxes to increase more than 3 percent from last year based on changes in levies and/or changes in value. Voter-approved new levies may contribute to your property taxes increasing more than 3 percent. Or, your Assessed Value (AV) may have increased more than 3 percent. How is this possible? Under Oregon law, your AV is the lesser of your Real Market Value (RMV) and your Maximum Assessed Value (MAV). If your RMV has dropped below your MAV, it is possible for your RMV to increase more than 3 percent from last year yet still be less than your MAV. As the lesser of the two values, RMV then becomes your AV.

For more information, refer to Publications/A&T Brochure.
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Q.
Why have my property taxes changed?

A. This year's property tax statements account for a total of $877 million, which will pay for the services mentioned above. These services are provided by 49 local taxing districts (cities, county, special districts, schools, regional governments) throughout the County. This is an increase of 7.3 percent or $59.5 million compared to last year. The increase in taxes is due to several factors including the 3 percent 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 168,000 accounts, will receive tax statements that have increased when compared with last year. Approximately 78,000 accounts will have tax increases between 0 and 5 percent, and 90,000 accounts will increase over 5 percent. Additionally, approximately 15,700 taxpayer accounts will reflect a tax decrease. These reductions are primarily due to local option levies expiring, compression or the taxing districts levying a lesser amount. 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:

Manufactured Homes

Q.
Are the taxes included in my mortgage payment?

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.

Q.
Do I have to pay taxes on my manufactured home?

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 15. Contact you local county tax collection office for more information.

Q.
Do I need to obtain permits if I am doing work on my manufactured structure?

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:

Q.
Do I still get a title and a license plate for my manufactured structure?

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 are no longer issued for manufactured homes.

Q.
I am adding an additional name to the ownership. What should I do?

A. You will need to submit the signed title, a release or acknowledgment from the lien holder, a Bill of Sale form #440-3925, and the Notice of Sale/Change of Ownership Form #440-2952.

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:

Q.
I am selling my manufactured home. What should I do?

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
-All property taxes paid in full
-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:

Q.
I have lost my title or ownership document. What should I do?

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 can request a new document through your County, Title Company or State of Oregon Building Codes Division. You will also need to fill out a Multi-Purpose form #440-2972 and pay a $55.00 fee.
See also:

Q.
If I own a manufactured structure, do I still qualify for any tax relief or exemption programs?

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.
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Q.
My lender wants me to "Exempt" my manufactured structure. What does this mean?

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.

Q.
Should I come in today and get an "Ownership Document" instead of my existing title and turn in my license plate?

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.

Q.
What do I do if I want to move my manufactured structure?

A. If the home is moving and changing the ownership you will need the Notice of Sale/Change of Ownership Form #440-2952. This will also include the new site address for the move.

You will also need to provide the following:

--Title or Ownership Document signed by the Seller
--All property taxes paid in full
--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 at the 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 #440-2972 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:

Q.
Where at Washington County should I go for information or help on my manufactured structure?

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.

Real Property

Q.
Am I eligible for Senior Citizens' or Disabled Citizens' Deferral?

A. Senior Citizens’ Deferral is for homeowner’s age 62 or older who meet all the requirements of the Department of Revenue (DOR).

Disabled Citizens’ Deferral is for homeowners collecting federal Social Security disability benefits and meeting all the requirements of the DOR.

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 contact the DOR at (503)945-8348 or www.oregon.gov/DOR/SCD.
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Q.
Am I entitled to a Veteran's exemption?

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.
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Q.
Am I entitled to an Oregon Active Duty Military Service Member's Exemption?

A. You may be entitled to an exemption on your property taxes if you are serving in the Oregon National Guard or Military Reserve Forces and have been ordered to serve more than 179 consecutive days under federal active duty (Title 10) or deployed under the Emergency Management Assistance Compact (EMAC).

For additional information on this program you can call customer service at 503-846-8741.
See also:

Q.
Can we access recorded documents on the internet?

A. No, recorded documents are not available online at this time.

Q.
How much are my property taxes for this year?

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 15, 2013.

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

The county Tax Collections office accepts cash, check, money order, and VISA/MasterCard as forms of payment. A 2.49% convenience fee will be charged on all credit card payments.

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 15th)
-Rear entrance of building (24-hour drop site)
-Lobby of the building (8:30am to 5pm, weekdays)
See also:

Q.
What can I do if I do not agree with the property values?

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, 2013. You can get petition forms and information by calling 503-846-3854. These forms are also available online.

See also:

Q.
What does a green property tax statement mean?

A. A green tax statement means that according to our records, you are responsible for paying your tax bill.
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Q.
What does a yellow property tax statement mean?

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:

Q.
What happens if I cannot pay my tax bill?

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 15 to avoid interest, or in three installments: November 15, February 15, and May 15. If the taxes are not paid in full by May 15 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.

Q.
What if I have delinquent taxes from prior years?

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.

Q.
What information is included on my tax statement?

A. Payment instructions, discounts and payment schedules
Delinquent taxes and lien dates
Foreclosure information
Value appeals information
Americans with Disabilities Act information
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Q.
Why am I receiving more than one property 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.