The deadline to file a Confidential Personal Property Return (CPPR) for businesses is March 17, 2025.
Every individual, partnership, firm, or corporation that has tangible personal property is required by Oregon law to file a CPPR by March 15th each year (for 2025 the due date is March 17th due to the 15th falling on Saturday).
Oregon law requires that all business owners—even owners of home-based businesses—file a return with their county assessor that lists all business-related personal property. They must also include purchase and lease dates and amounts.
Personal property may include office furniture, personal computers, easily moved machinery, and even off-road vehicles and display cases if they are used for business purposes. It also includes leased equipment such as copiers and power washers.
A fully executed CPPR must show all taxable personal property which you owned, possessed, or controlled as of 1:00 a.m. on January 1, 2025 (ORS 308.250).
In an effort to offer customer service to business owners, Personal Property Tax experts will be available to assist taxpayers during extended hours on Monday, March 17, from 9:00 a.m. to 4:00 p.m. (Assessment and Taxation Office, 125 E. 8th Avenue, Eugene). The service is free and offered on a drop-in basis.
Confidential Personal Property Returns are available online at www.LaneCountyOR.gov/AT or www.oregon.gov/dor/forms/FormsPubs/form-or-cppr_553-004_2025.pdf.
For more information about Personal Property Filing and Depreciation Schedules visit
www.oregon.gov/dor/forms/FormsPubs/property-valuation_303-441_2024.pdf
Late Filing:
- Returns filed after March 17 through June 1, 2025, are subject to a 5 percent late filing penalty.
- Returns filed after June 2 through August 1, 2025, are subject to a 25 percent late filing penalty.
- Returns filed after August 1, 2025, are subject to a 50 percent late filing penalty.
Questions should be directed to Lane County Assessment and Taxation Office 541-682-4321 from 10:00 a.m. to 3:00 p.m., Monday through Thursday.