Business Personal PropertyOregon Revised Statute (ORS) 308.290 requires every business owning taxable personal property to file an annual return with the Assessor of the county in which the property is located. More information can be found at Oregon's Department of Revenue web page.
A Business Personal Property Return is a confidential form published by the State of Oregon used to list all taxable business personal property which you own, possess, or control in the operation of your business. You can find the current fillable pdf return using this link.
Returns are due each year by March 15.
Returns filed after March 15, but on or before June 1, are subject to a 5% late filing penalty.
Returns filed after June 1 but on or before August 1, are subject to a 25% late filing penalty.
Returns filed after August 1 or not at all, are subject to a 50% late filing penalty.
If the above dates fall on a weekend, the due date will be the following Monday.
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