FAQ - Tax Statements
Business Personal Property
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, 2021. "Payment Instructions and Schedules" are clearly printed on the back of the statement. The county Tax Collections office accepts cash, check, money order, VISA/MasterCard, Discover, and American Express as forms of payment. A 2.45% (minimum $1.50) 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- Parking Lot Rear Entrance (24-hour drop site) and Public Service Building front entrance lobby outside of Suite 130 (Monday through Friday, 8:00 a.m. to 5:00 p.m.)
I sold the business personal property and/or closed, sold or moved my business recently...am I still liable for the tax?
YES. If you owned the business personal property on January 1st, 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.
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 your possession, in use, idle, or in storage on January 1st.
-Issue a warrant.
-Seize, sell, or garnish your assets.
-Attach a lien to your real property.
Call, write or contact our office if you sell your business at:
Washington County Personal Property
155 N. First Ave., Ste. 200
Hillsboro, OR 97124-3072
Our records indicate you or your business owned or possessed taxable business personal property in Washington County on January 1st.
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
Penalties are incurred when the annual Confidential Personal Property Return is filed late. Returns are to be filed on or before March 15th to avoid "late file" penalties. Extensions are no longer available. For questions regarding "late file" penalty calculations please call the Business Personal Property office at (503)846-8838.
Yes. Tax statements for the 2012-13 through 2021-22 tax years are available online. 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.
--General Property Information,
--Improvement Information, and
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.
What are the new Levies or Bonds approved or reauthorized by the voters that will be reflected in this year's tax bill?
For fiscal year 2021-22, the majority of taxpayers, approximately 183,000 accounts, will receive tax statements that have increased when compared with last year. Approximately 169,500 accounts will have tax increases between 0 and 5 percent, and 13,500 accounts will have tax increases over 5 percent. Additionally, approximately 14,000 taxpayer accounts will reflect a tax decrease. These reductions are primarily due to local option levies expiring, expired bonds, 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.
Mailing address changes need to be requested in writing. There are several options for submitting this request.
1. You can mail an address change form to:Assessment & Taxation at 155 N. First Ave., Ste.130 MS8, Hillsboro, OR 97124. An address change form is available below.
2. You can email your request to email@example.com
3. You can submit and electronic request at www.washcotax.org
Please include the following information or physical address of the property:
1. Property account number or physical address of the property
2. New mailing address
3. Printed name of the person making the request
4. Documentation if requesting on behalf of a trust, business, Power of Attorney (POA), etc.
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 0.591. 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, 2021, the tax bill payable on November 15, 2021 would reflect 50% of the value of the finished house.
Property tax statements will be mailed by October 25th, with taxes due on November 15, 2021. Citizens who pay in full by November 15, 2021 will receive the 3% discount, and property appeals can be filed from October 15 to December 31, 2021. If December 31st falls on a weekend or holiday, the filing deadline will be the next business day. If you do not receive a property tax statement by November 1, 2021 you should call (503)846-8741.
Payments must be POSTMARKED on or before November 15, 2021. By Oregon law, payments postmarked after November 15 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: Washington County Assessment & Taxation, 155 N. First Ave., Ste. 130 MS8, Hillsboro, OR 97124
- If you live in a taxing district that has new voter-approved Bonds or Local Option Levies, your property taxes may increase more than the anticipated 3 percent. There are new levies or bonds approved or reauthorized by the voters that will be reflected in this year's tax bill.
- If you made any major renovations or changes to your property in the 12 months prior to the assessment date of January 1, your property taxes may increase more than the anticipated 3 percent. The next two reasons are more complicated and require the definition of key terms to help understand the process. These terms include: Assessed Value is the lower of the Real Market Value or the Maximum Assessed Value. Real Market Value is the amount determined by the county assessor for a property that would sell in an arm's length transaction between a willing buyer and seller on January 1 of each year. Maximum Assessed Value is the taxable value limit established for each property and is allowed to increase each year by no more than 3 percent.
- Your Assessed Value (AV) may have increased more than 3 percent. 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. Your taxes are calculated on the lower of the Real Market Value or the Maximum Assessed Value. This then becomes your Assessed Value.
- The last reason is due to compression. The operating taxes for schools and local government are limited. Each account is tested to determine if the operating taxes based on the assessed value exceed the limit of $5.00 per $1,000 of RMV for schools and the $10.00 per $1,000 of RMV for local government. If the limit is reached, the tax bill is reduced (compressed). As the market value increases, the difference between the market and the assessed values may increase as well. This reduces the chance for compression, but can also increase your tax liability if compared to a prior year's tax that was in compression. If your account has been in compression, it is possible that as the real market values increase you will see an increase in your property tax bill by more than 3 percent.
For fiscal year 2021-22, property tax statements account for a total of $1.309 billion, which will pay for the services mentioned above. These services are provided by 62 local taxing districts throughout the County. This is an increase of 4 percent or $51 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. Please see our 2021 Fact Sheet for more information. The majority of taxpayers, approximately 183,000 accounts, will receive tax statements that have increased when compared with last year. Approximately 169,500 accounts will have tax increases between 0 and 5 percent, and 13,500 accounts will have tax increases over 5 percent. Additionally, approximately 14,000 taxpayer accounts will reflect a tax decrease. These reductions are primarily due to local option levies expiring, expired bonds, 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:
YES. All manufactured structures are subject to taxation at the same rate as other homes. County tax statements are mailed by October 25th. 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, 2021. Contact your local county tax collection office for more information.
Should I come in today and get an "Ownership Document" instead of my existing title and turn in my license plate?
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, 2021. "Payment Instructions and Schedules" are clearly printed on the back of the statement. The county Tax Collections office accepts cash, check, money order, VISA/MasterCard, Discover, and American Express as forms of payment. A 2.45% (minimum $1.50) 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 -West side of building (24-hour drop site); the other drop box is located in the Public Services Building front entrance lobby outside of Ste. 130 (Monday through Friday, 8:00 a.m. to 5:00 p.m.).
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. If December 31 falls on a weekend or holiday, the filing deadline will be the next business day. You can get petition forms and information by calling 503-846-3854. These forms are also available online.
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.
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.
Delinquent taxes and lien dates
Value appeals information
Americans with Disabilities Act information
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.