The County is responsible for appraising all commercial and small industrial properties. The Department of Revenue, Property Tax Division, Valuation Section is responsible for appraising all specialized improved industrial properties valued at more than $1,000,000.
Commercial and industrial properties are often appraised based on the cost approach using Marshall & Swift Valuation Service cost factors due to the difficulty in obtaining rent and income data, although all three approaches to value (income, market, and cost) are considered when determining the final value.
Industrial properties with unique structures, machinery, and equipment are required to file a Real Property Return and Personal Property Return if valued by the county, or an Industrial Property Return if valued by the Department of Revenue. These forms are required to be filed annually between January 1 and March 15.
Confidential Personal Property Returns are mailed to all business and floating property owners within Columbia County at 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.
Manufactured dwelling ownership and siting information is maintained by the Building Codes Division (BCD) of the Oregon Department of Consumer and Business Services (DCBS).
The Columbia County Assessor's Office can process applications for manufactured home ownership or situs changes as an agent for the Building Codes Division. The cost for ownership and situs changes is $55 per application. The cost for trip permits is $5 per section. We will continue to provide certification that taxes have been paid for those who choose to process the change online through the Building Codes Division of the Oregon Department of Business and Consumer Services website. Please visit mhods.oregon.gov for more information.
For changes requested after July 1 and prior to tax certification for the current tax year, an estimated tax for the current tax year will be collected.
Additional forms can be downloaded from BCD.