Property Tax

What w​e do

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 requirem​ents

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).

Extensi​ons

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 info​rmation

2018 Final Assessment Roll (updated October 2018)

This is the original roll certified August 2018. 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).

Form​s

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



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