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FAQ image General real estate tax payment FAQ
Click questions to view answers:

  • Are real estate tax payments an additional tax on the sale of Oregon real property?

  • Can sellers who have a lower tax liability apply for a reduced payment?

  • Can sellers whose payment is more than their tax liability get an early refund?

  • Does a tax payment relieve taxpayers from the requirement to file an Oregon return?

  • Does the law require a tax payment on the sale of a principal residence?

  • How can I get forms and instructions?

  • If the seller moves into or out of Oregon during the year, is a tax payment still required?

  • If the taxpayer is exempt, does that mean they don't have to file an Oregon return?

  • Is a tax payment required on a grantor trust?

  • Is the real estate escrow person responsible to verify any of the amounts shown on the department forms?

  • What are the exemptions from the tax payment requirement?

  • What form do sellers use to certify they are exempt from the tax payment requirement?

  • What is a "seller" or "transferor"?

  • What is a real estate tax payment?

  • What is an authorized agent?

  • What is the tax payment calculation?

  • When is a tax payment not required?

  • When is a tax payment required?

  • Who is responsible for completing the forms related to this new law?

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