Property Tax

Cartography and maps

Our Cadastral Information Systems Unit (CISU) establishes and maintains statewide cadastral mapping standards. They also assist in preparing and maintaining assessment maps for nine Oregon counties, and have the statutory responsibility to approve taxing district boundary changes.

Taxing district boundary changes

Property taxes help fund taxing districts. Taxing districts include cities, rural fire districts, lighting districts, library districts, and others.

A taxing district boundary change occurs when:

  • Property is incorporated into or removed from taxing district or districts.
  • Property is withdrawn from a district.
  • Property transfers from one district to another.
  • A new district is formed.

Under ORS 308.225, we must approve the map and legal description for boundary changes. We also have authority to establish guidelines that regulate the filing and approval process.

Boundary change filings

Boundary changes can occur at any time during the year. Filings are submitted to our office and the county assessor's office by March 31 of the tax year in which the change occurs. CISU checks the filings for compliance. Upon approval, a notice is sent to the county assessor who then updates the affected property records.

Boundary change filings must include:

  1. Legal description that is:
    • A metes and bounds description;
    • A PLSS description (township/range/section); or
    • A subdivision lot and block or partition plat parcel description.
  2. Map or maps showing boundary change area, as called out in the legal description that:
    • Highlight the boundary change area;
    • Clearly identify the point of beginning;
    • Exactly match the bearings and distances used in the legal description;
    • Show any DLC (donation land claim) or PLSS corners used in the legal description; and
    • Identify streets, creeks, railroads, etc., used in the legal description.
  3. The signed order, ordinance or resolution showing approval by the proper authority for the district type with adoption date and effective date.

Use a Notice from Taxing District, 150-504-407 to ensure a smooth process.

Get more information by reading the boundary change information booklet.



Send filings to:

Email: boundary.changes@oregon.gov

Mail:

Cadastral Information Systems Unit
Oregon Department of Revenue
PO BOX 14380
Salem OR 97309-5075