What we 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 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
2019 Final Assessment Roll (updated October 2019)
This is the original roll certified August 2019. 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.
- Air transportation, airlines, mobile radio, wireless communications, and tower aggregators.
- Wire/cable communications and local exchange companies.
- Cable/internet communications, competitive local exchange, eletrical co-op, investor owned, wind generation, and PUD.
- Gas, gas pipeline, oil pipeline, and large private railcar.
- Small private railcar, railroad, water transportation–large, and water transportation–small.
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 page and look under "Utility" to download centrally assessed company forms.