New Filing Information for 2026

If you need assistance getting a blank return, please call for help at 541-396-7916 or by email at personalproperty@co.coos.or.us

• Taxpayer’s Declaration section: Please fill in this area completely and remember to sign your return!
• Any Return received on or before March 16th 2026, bearing a legible postmark and properly mailed through the United States Postal Service will be considered timely filed. Our office no longer accepts Pitney Bowes or NeoPost/Quadient machine postmarks.

Any return that is NOT CORRECTLY COMPLETED OR SIGNED will be returned and subject to a late filing penalty if not returned by the deadline.

Important dates to keep in mind:

• December 31, 2025 - New procedure letters sent.
• January 1, 2026 - Relevant date of ownership: if property is in your possession or control on this date it must be claimed on your return.
• March 16, 2026 - Deadline for filing return. Late filing penalty of 5% for late/non-filing after March 16th
• June 1, 2026 - Additional late filing penalty of 20% (total of 25%) for late/non-filing.
• August 1, 2026 - Additional late filing penalty of 25% (total of 50% penalty) for late/non-filing.
• September 1, 2026 - Filed or amended returns no longer accepted for this year.
• December 31, 2026 - Deadline to file appeals of 2026 values or penalties with Property Value Adjustment Board.

Any assets used to operate a business in Oregon are considered Business Personal Property.  Above a predetermined minimum total value, such property is assessed based on a published schedule of depreciation that reflects wear and tear from the date of acquisition through the date of filing.

Personal property, by Oregon law, is taxable in the county where it is located as of January 1st at 1:00 am. Each individual, partnership, firm, or corporation that possesses taxable personal property must file a Confidential Business Personal Property Return by March 15th.

There is no provision in the law for extensions.

If you have any questions, please call (541) 396-7916 or (541) 396-7900

Web Links

2026 Confidential Personal Property ReturnChange of Mailing Address FormEnvironmentally Sensitive Logging Exemption Equipment Qualifications

Fixed Load Vehicle Manual

How to Start a Business in Oregon 

Oregon State Business information

OR Department of Revenue Guide to Personal Property Assessment and Taxation