Here are some helpful dates.
| Month | Date | Event |
ORS Citation |
|---|---|---|---|
| January | 1 | Assessment year commences | 308.007 |
| Assessment date, real property | 308.210 | ||
| Assessment date, personal property | 308.250 | ||
| February | (First Monday) | Board of Property Tax Appeals convenes | 309.026 |
| 15 | Due date for second one-third property tax installment | 311.505 | |
| 16 | Tax collector sends notice of delinquent personal property taxes | 311.547 | |
| March | 1 | Assessor sends income questionnaire to owners of Non-EFU farmland |
OAR 150-308.372 (4)(a) |
| Owner's last day to file real and personal property returns with county assessor | 308.290 | ||
| (2nd Tuesday) | Taxing district election date | 203.085 | |
| 15 | Tax collector issues warrants to enforce payments of delinquent personal property taxes remaining unpaid February 15 | 311.610 | |
| April | 1 | Deadline for filing applications for most special assessment and exemption programs, such as farm deferral, forest deferral, veteran exemptions, etc. | |
| 10 | Assessor sends written notice of late filing to veteran (or surviving spouse) | 307.260 | |
| 15 | Last day for owner (senior and disabled citizens) to file for deferral of taxes of homestead | 311.670 | |
| Owner of land assessed as Non-EFU farmland returns income questionnaire to assessor |
OAR 150-308.372 (1) |
||
| Owner's last day to file a timely return with the assessor when an extension was granted by the assessor | OAR 150-308.290 | ||
| May | 1 | Last day for veteran or surviving spouse to file for exemption with late filing fee | 307.260 |
| 15 | Owner pays third property tax installment | 311.505 | |
| Tax collector sends notice of delinquent personal property tax | 311.547 | ||
| (3rd Tuesday) | Taxing district election date | 203.085 | |
| June | 15 | Tax collector serves warrants to enforce payments of delinquent personal property taxes remaining unpaid May 15 | 311.610 |
| 30 | End of fiscal year | 308.007 | |
| Application deadline on property destroyed or damaged by fire or act of God | 308.425 | ||
| July | 1 | Fiscal or tax year commences | 308.007 |
| 15 | Taxing districts file notices of tax levies with county assessor | 310.060 | |
| Tax collector submits foreclosure list to district attorney | 312.030 | ||
| August |
(Wednesday After Aug. 15) |
Tax collector and district attorney publish foreclosure list and submit application for judgment and decree | 308.146 |
| September | 25 | Assessor's last day to change values on assessment roll | 308.242 |
| October | 15 | County Governing Body appoints Board of Property Tax Appeals pool | 309.067 |
| 25 | Assessor delivers roll and warrants to tax collector at such time as necessary to enable mailing of tax statements by this date |
311.105 311.115 |
|
| Tax collector's last day to mail tax statements | 311.250 | ||
| 26 | Beginning date to file appeals to Board of Property Tax Appeals | 309.100 | |
| November | 15 | Owner pays first property tax installment | 311.505 |
| 30 | Last day to mail notice of increase of current year values | 311.208 | |
| December | 15 | Department of Revenue notifies senior citizens who defer property taxes that deferrals continue and notifies taxpayers of taxes paid | 311.678 |
| Tax collector serves warrants to enforce payments of delinquent personal property taxes | 311.610 | ||
| 31 | Department or assessor mails personal property return forms | 308.290(2)(c) | |
| Last day for assessor to adjust the tax roll unless petition is filed with BOPTA | 308.242 | ||
| Owners last day to petition the late filing penalty on real or personal property return with Board of Property Tax Appeals | 309.100 | ||
| Assessor completes collection of sales data for sales ratio study | 309.200 | ||