OREGON

State Characteristics
Assessment Ratio: 100%
Fiscal Tax Year: 7/1-6/30
Valuation Authority: County
Collection Authority: County
Level One Appeal Name: Board of Property Tax Appeals
RE Rendition Required: No
PP Rendition Required: Yes
Consultant Certification or Licensing: Attorney, CPA or State Certified Real Estate Appraiser to appeal at all levels
Real Estate Taxable? Yes
Personal Property Taxable? Yes
Inventory Taxable? No

Key Tax Dates – Real Estate
Assessment Date: Jan 1
Value Notices Issued: Oct 15-25
Appeal Deadline: Dec 31
Tax Bills Issued: Oct 15-25
Tax Bills Due: Nov 15 (1st installment-discount if paid in full), Feb 15 (2nd installment-discount if remainder paid), May 15 (3rd installment)

Key Tax Dates – Personal Property
Assessment Date: Jan 1
Tax Returns Due: Mar 1                Inventory exempt
Value Notices Issued: Oct 15-25
Appeal Deadline: Dec 31
Tax Bills Issued: Oct 15-25
Tax Bills Due: Nov 15 (1st installment-discount if paid in full), Feb 15 (2nd installment-discount if remainder paid), May 15 (3rd installment)

* The accuracy of the calendar is not guaranteed and is to be used as a broad guideline. We encourage you to contact PPTOG to verify this information.