Property Tax

We are responsible for the annual assessments of certain transportation, communication, and energy properties for property tax purposes.

These annual assessments are sent to the county assessors and tax collectors for the billing, collection, and ultimately the distribution of property tax dollars.

Filing requirements

Each company is required to file a signed annual statement to us. The following companies must file on or before March 15 of each year:

  • Class A electric.
  • Communication.
  • Gas.
  • Large water transportation.
  • Pipeline.
  • Air transportation.
  • Private railcar.

The following companies must file on or before February 1 of each year:

  • Railroads.
  • Small water transportation.
  • Heating.
  • Toll bridge.
  • Small electrics.
Mutual and cooperative electric distribution systems must file on or before March 1 of each year (ORS 308.805, 308.810).

Extensions

To ask for an extension, send us a written request that includes:
  • Reason for the filing extension.
  • A contact name, telephone number, and email address.

Your request must be postmarked or received by the due date of the return.

Once your request is received, we'll notify your contact person by mail with our decision to either grant or deny the request.

Additional information

2017 Final Assessment Roll (updated August 2017)

This is the original roll certified August 2017. Minor changes may have been made since the date certified. You can request the most recent version by emailing utility@oregon.gov or calling (503) 945-8278.

Get more information about the assessment of centrally assessed companies in the Oregon Revised Statutes or by contacting us (ORS 308.505 through 308.665).

Forms

Visit our forms and publications center and look under "Utility" to download centrally assessed company forms.



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Send requests to

Oregon Department of Revenue
Property Tax Division
PO Box 14380
Salem OR 97309-5075
Fax: (503) 945-8737


Contact us

Property Tax Division
Phone: (503) 945-8278