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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March 26, 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

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.
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