My business closed during the pandemic; do I still have to file for 2021?

Yes.

Annual filings are the mechanism that notifies the county of your business's status.

The status of your business as of January 1st, 2021 will determine how you will file and determine the assessability of your business.

Follow this link to review the differences between Closed or Out of Business statuses and get directions on how to file.

Will the deadline to file a Confidential Business Personal Property Return be extended?

No.

The County recognizes that community members are experiencing unprecedented economic challenges because of COVID-19. However, the Oregon State Legislature has not, at this time, issued any relief from filing or filing extensions.

Can the County assess my business personal property for taxation if I do not file?

Yes.

The annual Confidential Personal Property Return does not in any respect control the assessor.  On any failure to file the required return, the property shall be listed and assessed from the best information obtainable. ORS 308.290(6)

Reporting your additions and deletions yearly to the County ensures a fair and equitable assessment and taxation outcome.

I sold my business, am I still responsible to file a 2021 Business Personal Property Return?

Yes.

Filing is the mechanism that notifies the county of your businesses’ sale.  It is in your best interest to report changes to the county as soon as possible to facilitate a smooth transition from one taxpayer to another. Timely notice of ownership transfers eliminate assessments to the wrong party.

If you need to report a sale and do not have a Personal Property Return to report it on, please download and file an  Out of Business or Sale Notification form (55.06 KB)

Have there been any changes to the business personal property Return filing process?

No.

The state currently has not enacted any specific changes or programs due to COVID-19.

Employees from my company are working temporarily from home; do I need to file a separate Return for each location?

No.

Current guidance from the Department of Revenue directs businesses to continue to file all assets on the 2021 forms provided, even if some assets were located at temporary locations (such as employee's homes) on January 1st, 2021.  This guidance may be modified as policies are developed to specifically address pandemic-related issues.