Personal Property

If you operate a business in the State of Oregon, you must file an annual return listing the equipment used to run your business.

By Oregon law, business personal property is taxable in the County where it is located as of January 1. Each individual, partnership, firm, or corporation that has taxable business personal property must file an annual business personal property return to the County by March 15th.

Examples of taxable business personal property include:

  • Furniture
  • Machinery
  • Equipment used in a business (including items not being used or placed in storage)
  • Leased equipment

A list of items that are taxable and need to be reported can be found on the final page of the business personal property return.

Business Personal Property Taxes Explained

(Video courtesy of Oregon Association of County Tax Collectors)