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• Assets are assessed based on the RMV (Real Market Value) of the asset at the time of assessment (January 1st of the tax year). The RMV is based on the original cost of the asset and the depreciable life of the asset. The county uses a Valuation Guideline, published by the Oregon Department of Revenue, to determine the RMV at the time of assessment.​
• Taxes are calculated using the total RMV multiplied by a percentage based on the tax code area in which the business resides. These percentages can differ by regions within Washington County based on many factors -- local bond measures, school districts, fire and police protection districts, etc. Click HERE for more information​

Click HERE for more information​.

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).​

Multiuse paths create a safer, more comfortable transportation opportunity for people of all ages and abilities to walk, bike and roll between their neighborhoods, the elementary school and the future park. Washington County’s Board of Commissioners gave staff direction to build a 10-foot multiuse path with a 4-foot planter area between the path and the street along Kenny Terrace (the future Thompson Road alignment).

Many of the existing trees have outgrown the available space and are causing damage to the sidewalks. The project includes planting new tree species that are more appropriately sized for the space and surrounding facilities.