The following is a summary of property taxation in Oregon. For questions about your property's value or taxes, contact the assessor or tax collector of the county where your property is located. The assessor's phone number is listed in the government section of your local telephone book. The process of identifying taxable property and assigning a value to it is termed assessment.
County assessors administer the assessment of most property.
The Department of Revenue appraises certain large industrial sites for the counties. Each county assessor prepares their county's assessment roll, which is a listing of all taxable property as of January 1 of each year. The Department of Revenue is responsible for the assessment of utility property, which is placed on a statewide assessment roll. The department allocates utility values to the county rolls prior to the preparation of tax bills. Most property used for religious, fraternal, and governmental purposes is exempt.