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Nearly all business operating in Oregon must file a Business Personal Property tax return each year and pay taxes on the furniture, fixtures and equipment that are in place to run the business.​

Click HERE for information about paying your taxes​.

• Intangible personal property. Money at interest, bonds, notes, shares of stock, business records, canned computer software, surveys and designs, and the materials on which the data are recorded (paper, tape, film, etc.) (ORS 307.020).​
• All items held exclusively for personal use. Household goods, furniture, clothing, tools, and equipment used exclusively for personal use in and around your home (ORS 307.190).​
• Farm animals. Livestock, poultry, fur-bearing animals, and bees (ORS 307.394).​
• Inventories. Items of tangible personal property which are or will be sold in the ordinary course of business (materials, containers, goods in process, and finished goods) (ORS 307.400).​
• Farm machinery and equipment (ORS 307.394).​
• Licensed vehicles other than fixed load/mobile equipment (ORS 801.285).​
• Environmentally Sensitive Logging Equipment.​

• Business personal property including, but not limited to, furniture, fixtures, machinery, equipment, leasehold improvements, etc. (includes idle assets, assets placed in storage, and assets held for sale)​
• A list of commonly reported assets is included on the Personal Property Return form.​

• Personal property taxes are due on March 15th each year (if the 15th falls on a weekend or holiday, it is the next business day).​
• The penalty for late filing is 5 percent of the tax owed if the return is filed after March 15, but on or before June 1. The penalty increases to 25 percent of the tax owed if the return is filed after June 1, but on or before August 1. After August 1, the penalty is 50 percent of the tax owed (ORS 308.296).​