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Research Reports and Statistics

Our Research Section develops statistical and other descriptive information about Oregon's tax programs for a variety of audiences including policymakers, media, lobbyists, academics and the general public. Our reporting adheres to state and federal taxpayer confidentiality laws. This means that we don't release any information that can be traced to particular taxpayer returns.

Tax Expenditure Report

This biennial report accompanies the Governor's recommended budget submitted to the Legislature before each odd-numbered year's session. It describes provisions of Oregon tax laws that impart special treatment to a group of taxpayers, such as exclusions, credits, deductions, and exemptions. The report describes each provision and provides revenue loss estimates and evaluations of effectiveness. The report also includes summary tables that group the tax expenditures according to tax program and budget program/function.

Select a report year:

​Full Report and List of Tax Expenditures

2023-25 Full report

2023-25 List of tax expenditures

Identifying tax expenditures

Tax Expenditures by Subject Area

In addition to the Tax Expenditure Report, a listing of each tax expenditure grouped by subject area is available. See links below for tax expenditure subject area listings and descriptions of each subject.

Tax Expenditures By Subject Area PDF XLSX

Tax Expenditure by Subject Area Descriptions  

The full report and applicable supporting documents as originally published contained incorrect information for expenditures 1.417 and 1.418. These items were corrected on February 17, 2023. ​​

​Full Report and List of Tax Expenditures

2021-23 Full report

2021-23 List of tax expenditures

Identifying tax expenditures

Tax Expenditures by Subject Area

In addition to the Tax Expenditure Report, a listing of each tax expenditure grouped by subject area is available. See links below for tax expenditure subject area listings and descriptions of each subject.

Tax Expenditures by Subject Area PDFXLSX

Tax Expenditure by Subject Area Descriptions​​

​Full Report and List of Tax Expenditures

2019-21 Full report

2019-21 List of tax expenditures

Identifying tax expenditures

Tax Expenditures by Subject Area

In addition to the Tax Expenditure Report, a listing of each tax expenditure grouped by subject area is available. See links below for tax expenditure subject area listings and descriptions of each subject.

Tax Expenditures by Subject Area PDF | XLSX

Tax Expenditure by Subject Area Descriptions​​

​Full Report and List of Tax Expenditures

2017-19 Full report

2017-19 List of tax expenditures

Identifying tax expenditures

Tax Expenditures by Subject Area

In addition to the Tax Expenditure Report, beginning with the 2015-17 biennium, a listing of each tax expenditure grouped by subject area is available. See links below for tax expenditure subject area listings and descriptions of each subject.

Tax Expenditures by Subject Area

Tax Expenditure by Subject Area Descriptions

Supplemental Information for Expiring Tax Credits

This report provides additional descriptive information relating to income tax credits scheduled to completely sunset in the 2017-19 biennium. The purpose is to supplement information about these provisions beyond the information typically included in the biennial Tax Expenditure Report.

Expiring Income Tax Credits 2017-19​​

​Full Report and List of Tax Expenditures

2015-17 Full report

2015-17 List of tax expenditures

Tax Expenditures by Subject Area

In addition to the Tax Expenditure report, beginning with the 2015-17 biennium a listing of each tax expenditure grouped by subject area is available. See links below for tax expenditure subject area listings and descriptions of each subject.

Tax Expenditures by Subject Area

Tax Expenditure by Subject Area Descriptions

Supplemental Information for Expiring Tax Credits

This report provides additional descriptive information relating to income tax credits scheduled to completely sunset in the 2015-17 biennium. The purpose is to supplement information about these provisions beyond the information typically included in the biennial Tax Expenditure Report.

Expiring Income Tax Credits 2015-17​​

​Full Report and List of Tax Expenditures

2013-15 Full report

2013-15 List of tax expenditures

Tax Expenditures by Subject Area

In addition to the Tax Expenditure report,
beginning with the 2013-15 biennium a listing of each tax expenditure
grouped by subject area is available. See links below for tax
expenditure subject area listings and descriptions of each subject.

Tax Expenditures by Subject Area

Tax Expenditures by Subject Area

Tax Expenditure Subject Area Descriptions

Oregon Personal Income Tax Statistics

This annual report describes the characteristics of personal income tax filers. It provides numerous income tax fields, such as components of income and tax, broken down by federal adjusted gross income (AGI), county, and various taxpayer groups. This report also includes historical information for items such as the number of filers, AGI, and tax.

Select a report year:

2020 Full report

The Oregon Personal Income Statistics for Tax Year 2020 as originally published had: 

1) An incorrect image for Exhibit 47, and this was corrected on January 26, 2023; 

2) Incorrect data for Exhibit 19, and this was corrected on June 13, 2023.

All returns and full-resident returns (by AGI)

Selected tables by AGI or AGE

Returns by county, other states, and city

Quick Facts

Oregon Property Tax Statistics

This annual report describes the property tax system, including assessed value, market value, and levies imposed by taxing districts. Much of the data are available at the county level and by district type (county, city, school, etc.). This report also provides a description of how the Oregon's property tax system works and a discussion of major recent constitutional and statutory changes.
 
The Oregon Property Tax Statistics Supplement is a companion to the Oregon Property Tax Statistics publication. It provides extensive detail on property taxes and assessed values at the taxing district level.

Select a report year:

2021-22 Property tax statistics

2021-22 Property tax statistics detail tables

2021-22 Property tax statistics supplement *

*The Property Tax Statistics Supplement was originally published with some missing districts in the "District Level Data FY 2021-22" tab of the workbook. This was corrected on 9/14/2022.

2014-15 Property tax statistics

2014-15 Property tax statistics supplement *

2014-15 Property tax statistics detail tables

*The Property Tax Statistics Supplement was originally published with some missing tax code areas in the 'City Code Areas FY 2014-15' tab of the workbook. This was corrected on 10/27/2015.

2013-14 Property tax statistics

2013-14 Property tax statistics supplement *

2013-14 Property tax statistics detail tables

*In September 2015 we corrected the supplement file to reflect corrected information from Clackamas County. The CPR for Clackamas County for Commercial and Industrial property for tax years 2012-13, 2013-14, and 2014-15 were corrected.

2012-13 Property tax statistics

2012-13 Property tax statistics supplement *

2012-13 Property tax statistics detail tables

*In September 2015 we corrected the supplement file to reflect corrected information from Clackamas County. The CPR for Clackamas County for Commercial and Industrial property for tax years 2012-13, 2013-14, and 2014-15 were corrected.

2010-11 Property tax statistics *

2010-11 Property tax statistics supplement *

2010-11 Property tax statistics detail tables *

*Following the April release of the fiscal year 2010-11 publications, an error was discovered in the published assessed value figures by property class for Jackson County. Table 1.1 of the 2010-11 Oregon Property Tax Statistics (and detail tables files), and the tab “Property Class Data–Fiscal Year 2010-11" of the statistics supplement were affected. These files were corrected and updated on August 25, 2011.

2009-10 Property tax statistics *

2009-10 Property tax statistics supplement *

2009-10 Property tax statistics detail tables *

* After publishing the Property Tax Statistics, we discovered that the real market values for Crook County were based on estimates provided by the County Assessor's office. As a result, the Crook County real market value figures reported in the publication and files above may not accurately represent the actual real market values within the county.​​

2008-09 Property tax statistics *

2008-09 Property Tax statistics supplement *

2008-09 Property Tax statistics detail tables​ *

* After publishing the Property Tax Statistics, we discovered that the real market values for Crook County were based on estimates provided by the County Assessor's office. As a result, the Crook County real market value figures reported in the publication and files above may not accurately represent the actual real market values within the county.

2007-08 Property tax statistics *

2007-08 Property tax statistics supplement​ *

2007-08 Property tax statistics detail tables *

* After publishing the Property Tax Statistics, we discovered that the real market values for Crook County were based on estimates provided by the County Assessor's office. As a result, the Crook County real market value figures reported in the publication and files above may not accurately represent the actual real market values within the county.

Oregon Corporate Excise and Income Tax Statistics

This annual report describes the characteristics of Oregon corporation taxpayers. Because return data for corporations contain considerable lags, these reports also cover more recent payment data. For example, the Fiscal Year 2006 report contains tax return information for tax year 2004 and tax receipt information for fiscal year 2006. Numbers of filers and taxes paid are available by economic sector and other taxpayer subgroups. This report also provides descriptive material about how corporations are taxed in Oregon.

Select a report year:

Oregon Corporate Activity Tax Statistics 

This annual report presents information about the Oregon corporate activity tax (CAT) and provides a foundation for understanding the characteristics of CAT taxpayers. The report contains background information on the corporate activity tax and includes a description of the computation of the tax. Summary information on the key aspects of CAT returns, including demographics, components of the calculation of tax liability, and payments and refunds, is included. 

Select a report year: 

  • 2024
  • *2023 edition re-named 2024 edition due to publishing delays.
  • 2022

Oregon marijuana tax statistics

Tax payments received (monthly)

Most recent marijuana tax receipts: PDF | XLSX

Tax revenue distributed (quarterly) 

List of revenue distributions made: PDF | XLSX

Oregon marijuana tax statistical reports 

This occasional report describes the characteristics of taxable marijuana sales and businesses based on tax returns. 2016

Oregon Lodging Tax Report

State lodging tax program description and characteristics of taxpayers.

Other reports

Research papers



Contact us

Oregon Department of Revenue
Research Section
955 Center St NE
Salem OR 97301-2555
Phone: (503) 945-8383
Email: dor.research@dor.oregon.gov


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