Columbia County Courthouse

230 Strand Street, St. Helens, OR 97051 • Phone: (503) 397-7210 • Toll Free: (888) 397-7210

Columbia County

Business and Floating Personal Property

Confidential Personal Property Returns are mailed to all business and floating property owners within Columbia County the beginning of January.  These forms are to be completed and mailed back to us by March 15.  If you do not receive a return, it is your responsibility to request or download a form, and to ensure it is filed timely. 

For more information on Personal Property or to download a form, see the Oregon Department of Revenue Website on Personal Property Assessment and Taxation.


Frequently Asked Questions

I just received a Confidential Personal Property Form. What is it?
A Confidential Personal Property Form is used to list all taxable personal property which you own, posses, or control in the operation of your business or for floating property owners. Oregon Revised Statute (ORS) 308.290 requires every business owning taxable personal property and every owner of floating property to file an annual return with the assessor of the county in which property is located. 

Can I get an Extension to file my Personal Property Return?
No, House Bill 2484 passed by the Legislature in 2015 changed the filing due date from March 1 to March 15 and eliminated the ability to request an extension.  All returns that are filed late receive a penalty. The penalty is a percentage of the taxes and is 5%, 25%, or 50% depending on how late the return is filed.

Is Personal Property taxed at a different rate than Real Property?
No, they are taxed using the same rates as real property based on the location (tax code area) of the property.