What is “personal property” and how is it appraised?
The County Assessor is responsible for placing a value on taxable Personal Property. If you have questions regarding tax payments or tax rates please contact the Jackson County Payment Center or call (541) 774-6541. Taxable personal property includes machinery, furniture, etc. held for use in a business. This includes any property that is being used in the business, and property not currently being used, placed in storage, or held for sale. Each individual, partnership, firm, or corporation that has taxable personal property must file a Confidential Personal Property Return by March 1 each year. Oregon law requires all taxable personal property to be valued at 100% of its real market value. Personal property is taxable in the county where it is located as of January 1 at 1 a.m. If you were assessed last year, as a convenience to you, the county Assessor may mail you a form prior to January 1. If you do not receive a form from the Assessor you are still obligated to obtain and file a pe
