Oregon business personal property return: due March 15
The statewide Confidential Personal Property Return: who files, when, what is taxable, the cancellation threshold, penalties, and which Oregon counties our packet covers.
Summary
Our answer: every Oregon business with taxable personal property files Form OR-CPPR, the Confidential Personal Property Return, with its county assessor by March 15, listing what it owned, possessed or controlled at 1:00 a.m. on January 1. The form is statewide; the county is where you file. Business Property Desk covers only Multnomah County renewals with an existing account and an owner value you supply. In Washington, Clackamas, Lane or any other Oregon county, use the county's copy of the form yourself.
Oregon: Form OR-CPPR (ORS 308.290) to the county assessor by March 15; late penalty 5%, 25% or 50% of the tax depending on lateness (ORS 308.296).
| Form | OR-CPPR, Confidential Personal Property ReturnForm 150-553-004, filed under ORS 308.290; 2026 version. |
|---|---|
| Due | March 15Oregon DOR; Lane County used Monday, March 16, 2026 because March 15 was a Sunday. |
| Snapshot | 1:00 a.m. on January 1Property owned, possessed or controlled. |
| Where | County assessorA separate return for each location in each county. |
| Late penalty | 5%, 25% or 50% of the taxLane County 2026: 5% through June 1, 25% through August 1, 50% after. |
| Business Property Desk | Multnomah County renewals onlyOther Oregon counties are not covered. |
Our verdict
File the OR-CPPR yourself by March 15 with the county where the property sits. If you are in Multnomah County, already have an account and know your owner value, our $79 packet organizes the renewal. Everywhere else in Oregon, the county form and your asset list are enough; we do not cover those counties.
Who this page is for, and who it is not for
For: Oregon businesses with furniture, fixtures, equipment, supplies or leased equipment at one location. Not for: industrial property appraised by the Department of Revenue, floating property, leasing companies, and multi-county businesses; and, for our packet, any first-time Multnomah filer or any county other than Multnomah.
What is taxable and what is not
The 2026 OR-CPPR treats as taxable the machinery, equipment and furniture used in a business, including property not currently used, stored, held for sale, expensed or fully depreciated for federal purposes. It lists as not taxable intangible property, software not integrated in equipment, household goods for personal use, inventory held for resale, livestock, most licensed vehicles and certain farm and logging equipment.
| Item | Rule |
|---|---|
| Who files | Every individual, partnership, firm or corporation with taxable personal property |
| Deadline | March 15 (next business day when it falls on a weekend) |
| First-time filer | Full list of assets and non-inventory supplies |
| Below the cancellation threshold last year | Check the box, sign, return the form, unless you added property |
| Late penalty | 5%, 25% or 50% of the tax, by lateness (ORS 308.296) |
| Covered by Business Property Desk | Multnomah County renewals with an existing account only |
Multnomah versus the rest of Oregon
The form and the deadline are the same statewide; the county account, the assessor and the bill are local. Business Property Desk's Multnomah lane carries the owner real market value you supply into a renewal-style packet; it does not apply Department of Revenue valuation factors and does not handle first filings. We have not built or tested a lane for Washington, Clackamas, Lane, Marion or any other county.
Next steps
Common questions
When is the Oregon business personal property return due?
March 15. The Oregon Department of Revenue says each individual, partnership, firm or corporation with taxable personal property must file by March 15. When March 15 falls on a weekend, counties move it to the next business day; Lane County's 2026 deadline was March 16.
Do I file with the state or the county?
With the county assessor. The 2026 form says to submit the original return and attachments to your county assessor, with a separate return for each location in each county.
My account was cancelled for low value. Do I still file?
Yes. OAR 150-308-0410 says that after the first year of cancellation, the taxpayer must file the return each year. If you added nothing, the 2026 form lets you check the box, sign and send it; if you bought, added or disposed of property, report it.
What is the cancellation threshold amount?
The Department of Revenue sets it each year and notifies assessors by March 1 (OAR 150-308-0410). We did not find the 2026-27 amount on an official page we could read, so we do not publish a number; ask your county assessor.
Is inventory taxable in Oregon?
No. The 2026 form lists inventory held for resale (ORS 307.400), software not integrated in equipment, intangible property and most licensed vehicles as not taxable. Expensed and fully depreciated equipment is still taxable.
Does Business Property Desk handle Washington County or Clackamas County?
No. Only Multnomah County renewals with an existing account are covered. Other Oregon counties use the same statewide form, but we have not validated the packet there.
Multnomah renewal? Check the fit
The Multnomah lane needs an existing account, one location and an owner real market value you supply. Anything else stops before checkout.
Open checkerRelated guides
Do computers and laptops go on a business personal property return?
How small businesses should think about computers, laptops and office equipment in supported business property tax packets.
What is business personal property tax?
A practical explanation for small businesses preparing a simple asset-register packet.
Texas business personal property exemption: $125,000 per location since 2026
What the HB 9 exemption changes for a small Texas business, what you still file by April 15, and when a full rendition is still required.
Official sources for this guide
Last reviewed: .