Jackson County, Oregon, USA

10 South Oakdale Ave, Room 300
Medford, Oregon 97501

Property Data Online

March 23, 2023
You are here : Appraisal  >  Business Personal Property
Business Personal Property

Business Personal Property is any property other than real property which is composed of tangible assets held for use in a business.  Taxable Business Personal Property includes but is not limited to: inventory, supplies, movable furniture, fixtures, equipment, leasehold improvements, rental furnishings and other personal property used by business and industry.  Household personal property, if used for personal use, is not taxed. (ORS 308.290)

January 2016 - New Legislature becomes effective - NO BUSINESS PERSONAL PROPERTY EXTENSIONS will be granted.  Filing date has also been extended from March 1st to March 15th.

Contact our program at 541-774-6094 or by e-mail at Personalproperty@jacksoncounty.org

Department of Revenue Links

Visit the Oregon Department of Revenue forms page at http://www.oregon.gov/DOR/forms/Pages/default.aspx

Search for "Confidential Personal Property Return" for the fillable return.

Search for "Personal Property Assessment and Taxation" for an information letter providing more general information.

Frequently Asked Questions

Do I need to report leased or rented assets?

Yes, leased or rented property must be reported by BOTH the lessor & the lessee. The lease agreement determines which party will be paying the property taxes to the county. Should each party report the leased asset and the designation of who is to pay the taxes is different on each report, Jackson County will follow the instruction on the lessor return.ORS308.105(2) Personal property may be assessed in the name of the owner or of any person having possession or control thereof. Where two or more persons jointly are in possession or have control of any personal property, in trust or otherwise, it may be assessed to any one or all of such persons. You may be asked to provide a copy of the lease agreement if there is a dispute regarding the payment of the taxes.