Jackson County, Oregon, USA
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ASSESSOR'S OFFICE
JACKSON COUNTY COURTHOUSE
10 South Oakdale Ave, Room 300
Medford, Oregon 97501

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November 17, 2017
You are here : FAQ
Frequently Asked Questions

What if I bought, sold or closed my business after January 1 of the year?

 

Any business open on January 1 and in possession of taxable personal property, on that date, is assessed and taxed for the entire fiscal year, July 1 through June 30, regardless of any change of ownership or closure of the business (ORS 308.290, 311.410).  Taxes are a lien against the personal property as of July 1 per ORS 311.405 (b).  For example, a business open on January 1, 2014 would be assessed and taxed for the entire fiscal year of July 1, 2014 through June 30, 2015.  The seller and the buyer should notify the Assessor’s Office of the change of ownership.  Please contact our office for further instructions and information 541-774-6094.

What if I bought, sold or closed my business after January 1 of the year?

 

Any business open on January 1 and in possession of taxable personal property, on that date, is assessed and taxed for the entire fiscal year, July 1 through June 30, regardless of any change of ownership or closure of the business (ORS 308.290, 311.410).  Taxes are a lien against the personal property as of July 1 per ORS 311.405 (b).  For example, a business open on January 1, 2014 would be assessed and taxed for the entire fiscal year of July 1, 2014 through June 30, 2015.  The seller and the buyer should notify the Assessor’s Office of the change of ownership.  Please contact our office for further instructions and information 541-774-6094.