What we do
The Oregon Department of Revenue is 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 must file a signed annual statement with us. The following types of companies must file on or before March 15 of each year.
- Class A electric
- Class 1 railroads
- Communication
- Gas
- Large water transportation
- Pipeline
- Air transportation
- Private railcar
The following companies must file on or before February 1 of each year.
- Small electrics
- Shortline railroads
- Small water transportation
- Heating
- Toll bridge
Mutual and cooperative electric distribution systems must file on or before March 1 of each year (ORS 308.805, 308.810).
Additional information
2025 Final Assessment Roll (updated November 2025)
This is the roll as of November 2025. Minor changes may have been made since the date certified. You can request the most recent version by emailing utility.valuation@dor.oregon.gov or calling 503-945-8278.
View this year's final assessment roll.
Get more information about the assessment of centrally assessed companies in the Oregon Revised Statutes (ORS 308.505 through 308.665).
Forms
Visit our forms and publications page and look under "Utility" to download centrally assessed company forms
Frequently asked questions
Property Central Assessment
Navigate to the Revenue Online website using your web browser. Enter your username and password credentials and then click the Log In button.
- To add a PCA account to your ROL account you will need to contact the Central Assessment program . If you already know your assigned Central Assessment appraiser, you can also contact them directly to get your PCA account added.
- The Central Assessment program can be reached at (503)-945-8278 Monday – Friday 8 a.m. to 5 p.m. or by emailing utility.valuation@dor.oregon.gov.
- From the Revenue Online account Home screen, navigate to your Central Assessment account under the Summary tab. Click the link View Periods to progress to the Periods section of your Property Central Assessment (PCA) account on Revenue Online (ROL).
- Under the Periods section of your PCA account you can see the Returns and Periods tab. The Returns tab allows you to view or amend returns for every available period of your PCA account. The Periods tab would allow you to view account balances for every available period, however this function is currently turned off and will always show a zero balance.
From the Revenue Online account Home screen, navigate to your Action Center tab right under your company name and address. The Action Center tab will show you items that need attention such as unread messages, letters, or requests for more information from an appraiser.
From the Revenue Online account Home screen, navigate to your Central Assessment account under the Summary tab. Click the link View Periods to progress to the Periods section of your Property Central Assessment (PCA) account on Revenue Online (ROL). Under the Returns tab you will see the Due Date for each filing period in the right column.
- From the Revenue Online account Home screen, navigate to your Central Assessment account under the Summary tab.
- If you are filing before the due date, you will see a File Now link for the industry associated with your Property Central Assessment (PCA).
- If you are filing after the due date, then you will need to click the link View Periods to progress to the Periods section of your PCA account. From there you will be able to select the File Now, View or Amend Return links for each filing period.
- Selecting the File Now link will allow you to upload your completed PCA annual statement and additional attachments before submitting.
- Selecting the View or Amend link will allow you to view your submitted PCA annual statement or amend an existing submission by clicking the Amend link in the right-hand corner.
- From the Revenue Online account Home screen, navigate to your Central Assessment account under the Summary tab. Click the link Apply for Extension to request a filing extension in the Central Assessment account panel. Select the filing period and fill in an extension request reason. Select Next and Submit to finish your extension request. You will see a Confirmation screen and Confirmation Number if successful.
- You will be unable to request a filing extension past the filing due date.
After successfully submitting a Property Central Assessment (PCA) extension request you will receive a confirmation number. The confirmation number will also be sent to the email address listed on your account. A PCA extension request should be granted within 24 hours of your request provided it was made before the PCA annual statement due date.
From the Revenue Online account Home screen, navigate to your Central Assessment account under the Summary tab. Click the link View Periods to progress to the Periods section of your PCA account. From there you will be able to select the File Now, View or Amend Return links for each filing period. You can select Save Draft located at the bottom left if you need to save your progress and come back later to finish.
From the Revenue Online account Home screen, navigate to your Central Assessment account panel box under the Summary tab. Select the Request Waiver hyperlink on the right-hand side and verify the correct period for the penalty waiver request, then click Next. Fill out the required information and details of the waiver request, then click Next. Attach any documents if needed, then click Next. Click Submit and fill in the account password then click OK.
From the Revenue Online account Home screen, select the More Options tab on the right, then navigate to the Letters and Messages panel box and click the View Messages link. Under the Inbox tab there will be a message with the subject Annual Statement Packet. Open the message and then scroll down to the Attachments panel box. There will be an attached excel file which can be downloaded by clicking on the name.
The acceptable method of submitting your annual statement for your PCA account is through ROL. However, in some cases where a PCA annual statement is physically mailed, the Oregon Department of Revenue can manually upload your submission to your ROL account. Choosing to physically mail your PCA annual statement may incur filing penalties.
From the Revenue Online account Home screen, navigate to your Central Assessment account under the Summary tab. Click on the Update Contacts link under your PCA account. From here you can update either the Annual Statement, Tax Statement, or Headquarters contact by clicking the Yes option box, then click Next. Select the individual's name and choose either to update the contact or delete the contact by selecting the Yes in one of the boxes in the new screen. By selecting + Add Contact a new individual can be added to the account. Make any necessary changes and select OK. When all updates are done click Next and follow the prompts to finalize the changes.
- From the Revenue Online account Home screen, navigate to your Central Assessment account under the Summary tab. Click on the Request Director's Review option on the right of the panel box. Read the directions carefully and fill in all the required information, then click Next. Attach any documents if needed, then click Next. Click Submit, fill in the password prompt, and click OK to finish your request.
- Requests must be submitted on or before June 15.
County Central Assessment
- From the Revenue Online account Home screen, navigate to your County Central Assessment account under the Summary tab.
- In the Account panel box, select the blue hyperlink titled > Submit Contact Updates.
- Click on + Add Contact at the bottom.
- Fill in the contact information and click Add in the bottom right.
The new contact will be added to the existing contact list.
- From the Revenue Online account Home screen, navigate to your County Central Assessment account under the Summary tab.
- In the Account panel box, select the blue hyperlink titled > Submit Contact Updates.
- Click on the name of an existing contact and choose if the contact is being updated or deleted by selecting the yes or no options.
- If the Yes option for Update contact is selected then the contact fields will become editable, and updates can be made.
- Once updates are made select OK in the bottom-right corner.
- If the Yes option for Delete This Contact is selected, then click OK and the contact will be removed.
- Changes to the TCA or county reference formatting must be made before July 1 to be applied to the current year's roll.
- From the Revenue Online account Home screen, navigate to your County Central Assessment account under the Summary tab.
- In the Account panel box, select the blue hyperlink titled > Submit TCA and County Reference Formatting Changes.
- Follow the directions displayed on the updates screen before inputting the updated formats.
- Click Next on the bottom right when finished.
- Click Submit in the bottom right to submit the changes.
- Fill in the account password and select OK to finish the updates.
- Edits to the assessment roll are not accepted until after October 16 each year.
- From the Revenue Online account Home screen, navigate to your County Central Assessment account under the Summary tab.
- In the Account panel box, select the blue hyperlink titled > Submit Edits to Assessment Roll.
- Carefully read the directions displayed on the Edit Assessment Roll panel box.
- Click on the Add Attachment block in blue and select the updated roll excel file. Write a quick description for the file and click OK.
- Click Next on the bottom right when finished.
- Click Submit on the bottom right to submit the changes.
- Fill in the account password and select OK to finish the updates.
- Corrections to property apportioned to your county must be submitted between August 15, once the utility roll has been published, and September 15 each year. Do not include this change in the roll update file the county submits later in the year.
- From the Revenue Online account Home screen, navigate to your County Central Assessment account under the Summary tab.
- In the Account panel box, select the blue hyperlink titled > Submit Edits to Assessment Roll.
- Click one of the + Add a Record options in blue. They all navigate to the same input screen.
- Input all the required information notated by a red asterisk on the left side.
- Once all required information has been supplied, another case can be added by selecting the + Add a Record options in blue and repeating the prior step.
- Once all records have been added and there is no longer a red exclamation point on any of the Records or the County Roll Corrections tab. Select Next in the bottom right corner.
- Click Submit on the bottom right to submit the correction(s).
- Fill in the account password and select OK to finish the updates.
- This process is only for use by counties who have opted into the automated Urban Renewal process. Urban renewal codes can only be submitted after October 15, once the utility roll has been published.
- From the Revenue Online account Home screen, navigate to your County Central Assessment account under the Summary tab.
- In the Account panel box, select the blue hyperlink titled > More Submission Options and then choose > Submit Urban Renewal Codes
- Input the Tax Code Area associated with the urban renewal along with the Urban Renewal Code and Urban Renewal Percentage for each line item.
- To delete an existing urban renewal from the list of valid urban renewals then check the Invalid box on the right for the line item.
- Once all urban renewals have been added or marked as invalid. Select Next in the bottom right corner.
- Click Submit on the bottom right to submit the update(s).
- Fill in the account password and select OK to finish the updates.
- This process is only for use by counties who have opted into the automated Urban Renewal process. Corrections to Urban Renewal in your county must be submitted between August 15, once the utility roll has been published, and September 15 each year. Do not include this change in the roll update file the county submits later in the year.
- From the Revenue Online account Home screen, navigate to your County Central Assessment account under the Summary tab.
- In the Account panel box, select the blue hyperlink titled > More Submission Options and then choose > Submit Urban Renewal Corrections.
- Click one of the + Add a Record options in blue. They all navigate to the same input screen.
- Input all the required information notated by a red asterisk on the left side. Be sure to set the Override Urban Renewal Percentage.
- Select Add in the bottom right corner of the pop-up panel.
- Another correction can be added by selecting the + Add a Record options in blue and repeating the prior two steps.
- When finished adding corrections, select Next in the bottom right corner.
- Click Submit on the bottom right to submit the correction(s).
- Fill in the account password and select OK to finish the updates.
- From the Revenue Online account Home screen, navigate to your County Central Assessment account under the Summary tab.
- In the Account panel box, select the blue hyperlink titled > More Submission Options and then choose > County Tax code Area Submission.
- The panel box for the current list of valid TCAs in the county will be displayed. Edits can be made to this list as needed by either adding or invalidating code areas before submitting the changes.
- To invalidate a code area, locate the TCA by either searching the list or typing in the code using the Filter bar at the top. Then, check the Invalid box on the left.
- To add a new TCA to the list, first scroll to the bottom of the list until the blank line is displayed. Then, type the new TCA into to Tax Code Area.
- Select Next in the bottom right corner.
- Click Submit on the bottom right to submit the TCA changes.
- Fill in the account password and select OK to finish.
- From the Revenue Online account Home screen, navigate to your County Central Assessment account under the Summary tab.
- In the Account panel box, select the blue hyperlink titled > More Submission Options and then choose > Search for Company Contacts
- Enter the required information notated by a red asterisk, then click Search for Contacts.
- You will need to enter both the CA Company ID and the Company Name for the search to work. The company name does not have to be exact.
- Large Railcar Rates must be submitted before August 15 every year.
- Within the first week of the year, a message will be sent to the county with an excel document to fill out and submit. This document can be located by navigating to More Options and then selecting View Messages from the Letters and Messages panel box.
- Select the messages titled Request for Taxes on Large Private Railcar Companies and then click on the excel attachment to download the file.
- Within this excel file, all requested data for the prepopulated railcars will need to be filled in. There is no need to add or delete any of the companies. Only railcar companies are listed, and the file should not contain any other industries.
- Once the data is all filled in, the excel file will need to be uploaded back into Revenue Online.
- From the Revenue Online account Home screen, navigate to your County Central Assessment account under the Summary tab.
- In the Account panel box, select the blue hyperlink titled > More Submission Options and then choose > Submit Large Private Railcar Rates.
- On the input screen you will need to select the Import button which is in blue and choose the excel import file and then click Ok.
- The imported file will then populate all the uploaded information onto the current screen. Verify that the information uploaded correctly then select Next in the bottom-right.
- Click Submit in the lower right-hand corner. Then click Submit in the lower right-hand corner again to confirm your submission.
- From the Revenue Online account Home screen, navigate to your County Central Assessment account under the Summary tab.
- In the Account panel box, select the blue hyperlink titled > More Submission Options and then choose > Submit Ratio Studies for Electric Cooperatives.
- Select Add Attachment in the blue box, write a description for the attached file, click Choose File to select the file, and click Ok to finish attaching.
- Select Next in the bottom right corner.
- Click Submit on the bottom right to submit the ratio study.
- Fill in the account password and select OK to finish.
- From the Revenue Online account Home screen, navigate to your County Central Assessment account under the Summary tab.
- In the Account panel box, select the blue hyperlink titled > More Submission Options and then choose > Submit Electric Cooperative Land Values and Trends.
- Select Add Attachment in the blue box, write a description for the attached file, click Choose File to select the file, and click Ok to finish attaching.
- Select Next in the bottom right corner.
- Click Submit on the bottom right to submit the land and trends study.
- Fill in the account password and select OK to finish.
- From the Revenue Online account Home screen, navigate to your County Central Assessment account under the Summary tab.
- In the Account panel box, select the blue hyperlink titled > More Submission Options and then choose > Search for PCMs in the Property Classification Memorandum (PCM) Options panel box.
- Input any known pieces of information from the PCM for which you are searching.
- Select Search for PCMs to query the PCM database for a match.
- If nothing is found the first time, try to remove pieces of information to broaden the search and then use the filter box on the top right of the results to see if the desired PCM can be found.
- From the Revenue Online account Home screen, navigate to your County Central Assessment account under the Summary tab.
- In the Account panel box, select the blue hyperlink titled > More Submission Options and then choose > Submit PCM Request in the Property Classification Memorandum (PCM) Options panel box.
- Input all the required information notated by a red asterisk on the left Select Next in the bottom right corner.
- Click the Add Attachment box in blue to add the deed or map to the request. An attachment must be attached to the request.
- Select Next in the bottom right corner.
- Click Submit on the bottom right to submit the PCM request.
- Fill in the account password and select OK to finish the request.
- From the Revenue Online account Home screen, navigate to the More Options tab at the top.
- Navigate to the Access Management panel box and select Manage Access in blue lettering.
- Select the logon you want to manage by clicking on their username (email).
- Once on the account you want to manage, select Manage Account Access in the upper right corner.
- From here you can click on Grant Access or Cancel Access to allow an individual to manage an account.
- You can also click on their overall access (Administrator, Account Manager, Tax Manager) in the blue lettering. This will determine the account's overall Revenue Online access authority.