If you’ve bought, sold, or closed a business in Washington County, follow these simple steps.
I’ve PURCHASED an existing business in Washington County
Alert the County that you’ve purchased a business by calling us at 503-846-8838.
If possible, have the Seller fill out the Ownership Transfer Request Form for you to submit to the County and email it, along with notification of the purchase to: [email protected]
If you purchased the business on or before January 1st of the tax year, you will be responsible for filing a Business Personal Property tax return on or before March 15th. Click HERE for how to file.
If you purchased the business after January 1st of the tax year, it is the responsibility of the Seller to file a tax return for that year. We will not transfer the ownership of the business account until the following tax year
I’ve SOLD an existing business in Washington County
Alert the county of the sale of the business as soon as possible.
If you sold the business on or before January 1st of the tax year, the new owner will be responsible for filing Business Personal Property tax return on or before March 15th.
If you sold the business after January 1st of the tax year, it is your responsibility to file a tax return for that year. We will not transfer the ownership of the business account until the following tax year. You can include the details of the sale on your tax return.
Fill out the Ownership Transfer Request Form and either submit it with the tax return, or email it to: [email protected]
I’ve CLOSED my business, or MOVED the business out of Washington County
Alert the county of closure of the business as soon as possible by either filing a tax return or completing the Business Closure form and mailing it to us.
If you closed the business on or before January 1st of the tax year, you may file a tax return and indicate the closure on the form OR submit the Business Closure Form.
If you sold the business after January 1st of the tax year, you must file a tax return for that year. Taxes are assessed as of January 1st of the tax year – all assets existing at the business location on that day are subject to assessment and taxation. The account will not be deactivated until the following tax year.
