Personal property, by Oregon law, is taxable in the county where it is located as of January 1st at 1:00am.  Each individual, partnership, firm, or corporation that possesses taxable personal property must file a Confidential Business Personal Property Return by March 15th - there are no extensions.

For more information please visit the Oregon Department of Revenue Personal Property Assessment & Taxation Website. 

Confidential Personal Property Return forms are due on March 15.

Please note: all returns that are filed late receive a penalty. The penalty is a percentage of the taxes and is 5%, 25%, or 50% depending on how late the return is filed.