Tax & Accounting Blog

Port Property Tax Exemption in Oregon

Blog, ONESOURCE, ONESOURCE Property Tax June 12, 2013

Applicable to tax years beginning July 1, 2012-January 2, 2015, ports used for common carrier rail freight service to shippers in a county with a population of 450,000 or less are now exempt from property tax. If you have already paid your 2012 taxes for this property, you can take the following steps to receive a refund:

  • File an application with the county assessor within 60 days after the effective date of this act.
  • Provide substantive information in order to receive the refund
  • Pay a $200 filing fee
  • If the 2012 property taxes on such ports have not been paid, the taxes and any interest on the taxes are abated
  • If taxes have already been paid, the county tax collector must notify the governing body of the county of any required refund.