Skip to main content

Oregon State Flag An official website of the State of Oregon »

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 P​​DF​ | XLSX

Tax Expenditure by Subject Area Descriptions​ ​

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 PDF​ | XLSX

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.

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 an incorrect image for Exhibit 47. This was corrected on January 26, 2023.​

All Returns and Full-Resident Returns (by AGI)

Selected tables by AGI or AGE

Returns by county, other states, and city






2002 Full report

 ​
​​





2001 Full report

 ​
​​





2000 Full report

 ​
​​





1999 Full report

 ​
​​





1998 Full report

 ​
​​





1997 Full report

 ​
​​





1996 Full report

 ​
​​





1995 Full report

 ​
​​​​​​





1994 Full report

 ​
​​​​​​

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 Statisticspublication. 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

Note: 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 retruns, including demographics, components of the calculation of tax liability, and payments and refunds, is included. 

Select a report year: 

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


Related agencies