Assessment of Property

 Real Property Assessment and Taxation

All real property in Tillamook County is subject to taxation unless specifically exempted from property taxes. 

The Oregon Revised Statutes (ORS 307.010 (1)(b)) define real property to include:

      (A) The land itself, above or under water;

      (B) All buildings, structures, improvements, machinery, equipment or fixtures erected upon, above or affixed to the land;

      (C) All mines, minerals, quarries and trees in, under or upon the land;

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Real Property Return 2024

Every person and the managing agent or officer of any business, firm, corporation or association owning or in possession of taxable real property shall make a return of the property for ad valorem tax purposes when so requested by the assessor of the county in which the property is situated.  Generally, Tillamook County sends these to owners of industrial property and billboard owners.   (ORS 308.290 (2))

Link to the form for the 2024/25 tax year.  Due March 15, 2024

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 Business Personal Property Assessment and Taxation

Personal property, by Oregon law, is taxable in the county where it is located as of January 1st at 1:00am.  Each individual, partnership, firm, LLC, or corporation that possesses taxable personal property must file a Confidential Business Personal Property Return by March 15th - there are no extensions.

For more information please visit the Oregon Department of Revenue Personal Property Assessment & Taxation Website. 

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Manufactured Homes Assessment and Taxation  

Manufactured homes are classified as personal, real, or exempt from title based on the ownership of the homes.
Personal Manufactured homes that are placed on property not in the same ownership as the land, like those in MH Parks.
Real Manufactured homes have the exact same ownership as the land.
Exempt from Title homes have relinquished the title to the manufactured home and are sold with the land through a recorded document.

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Farm and Forestland

Oregon has long supported agriculture and forest management practices. Property owners that actively manage their properties can receive special assessment on their land that is primarily used for farm and forest purposes.  Many of these programs require the owner to apply to receive this special assessment on their land. For more information on the programs please refer to the documentation below.

If you have program specific questions, please reach out to our office and ask for the farm/forest appraiser.

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Damaged or Destroyed Property Due to Fire or Act of God

If your property has been damaged or destroyed, you may be eligible for a tax proration.  Per ORS 308.425, if the damage or destruction is due to fire or Act of God, you can file an application with our office to have your tax prorated.  For damaged properties, the property is inspected to determine the amount of damage before repairs, and taxes are prorated for the number of months until repairs are complete or until the end of the current tax year, whichever is earlier.  If eligible and not repaired, the maximum assessed value of your property may also be adjusted the following tax year b

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