1. (1) Additional Tax Due and Valuation Notices: Series documents notification of property owners of disqualification of specially assessed property or errors made in the valuation process. Minimum retention: 3 years after entered on tax roll.
2. (2) Annual Tax Certification Records: Series documents certified levies to be collected for each taxing district which was placed on the tax roll and is filed with the County Clerk. Records may include summaries of taxes levied by property type and levy type. Minimum retention: 6 years.
3. (3) Appraisal Records: Series documents land and building appraisals, including all elements used to determine the value of the property. Records may include inventories of property identification number and legal description, inventories of owner name and address, diagram cards, appraisal activity logs, documentation of current and historical value, remarks, sales and building permit histories, roll value histories, sketch notes, appeal histories, construction details, improvement valuations, land valuations, and special use valuations. Minimum retention: 12 years.
4. (4) Assessment and Tax Roll: Series documents official record of assessments, tax levied, and changes to the tax roll on all properties. May also include additional tax rolls previously maintained for deferred homesteads, yield tax, reforestation, additional tax on timber, and others. Minimum retention: (a) Years through 1905, permanent; (b) Fiscal Years ending in 0 and 5 after 1905, permanent; (c) Fiscal Years 1906 and later (except years ending in 0 and 5), 50 years.
5. (5) Assessment Appeal Records: Series documents notification to the Assessor that a property owner disagrees with the assessed value of the property. Records may include Property Value Appeals Board, Department of Revenue, or tax magistrate petitions and orders, as well as correspondence relating to the appeal. Original petition, evidence, and order are filed with the County Clerk or the Oregon Department of Revenue. Minimum retention: 2 years.
6. (6) Assessment Rolls: Series documents real and personal property values as established by May 1 of each calendar year, used to generate taxes in the following tax year. These records were created prior to the legislative change combining the assessment and tax rolls. Minimum retention: If Tax Rolls do not exist for the below-specified time periods, or if the tax and appraisal function is documented in one record for a particular time period, use the following: (a) Years through 1905, permanent; (b) Fiscal Years ending in 0 and 5 after 1905, permanent; (c) Fiscal Years 1906 and later (except years ending in 0 and 5), 50 years; (d) If separate Tax Rolls exist for the above specified time periods, 6 years.
7. (7) Assessor’s Maps: Series documents cartographic records produced and maintained by the Assessor, outlining the boundaries of each land parcel subject to separate assessment within the county. In addition to cartographic information, records may include documentation of a parcel’s tax lot or account numbers, code area boundaries, and the assigned code area numbers. Minimum retention: Until superseded or obsolete.
8. (8) Bankruptcy Records: Series documents the actions of U.S. Bankruptcy Courts as it pertains to the assessing and collecting of property taxes. Records may include notification from the court, request for relief of automatic stay, reorganization and payment plans, discharges, and related documentation. Minimum retention: 2 years after case closed.
9. (9) Disqualified Tax Payments: Series documents the collection of taxes for properties that have been disqualified as having a special assessment. Minimum retention: 7 years.
10. (10) Exemption Claims: Series documents applications by war veterans or veteran’s widows and qualifying exempt organizations for total or partial property tax exemption. Records may include applications, marriage licenses, death certificates, military service discharge records, by-laws, rental agreements, and related documentation. Minimum retention: 2 years after superseded or exemption disqualified.
11. (11) Foreclosure Records: Series documents the actions of the Tax Collector during foreclosure and redemption of real property. Records may include declarations of delinquency, notifications to property owner and lien holders, official publication lists, applications for final judgment and decree, final judgment and decree, record of lien holders, redemption certificates, deeds of foreclosed property, and related documentation. Minimum retention: 6 years after property deeded to county or redeemed by recorded interest holder.
12. (12) Homeowner’s Property Tax Relief Records: Series documents applications for property tax reduction based on legislatively mandated amounts distributed through the Oregon Department of Revenue. Records may include applications; and adjustment, fund transfer, denial, and disqualification records. Minimum retention: 2 years.
13. (13) Journal Vouchers-Roll Changes: Series documents Assessor’s copy of request to Tax Collector to change or correct the tax roll in counties where separate records are maintained. Records may include vouchers, opinions and orders from the Oregon Department of Revenue, Property Value Appeals Board orders, and tax court and supreme court orders. Minimum retention: 6 years, or until real property tax rolls of the year affected by the voucher have been foreclosed and the foreclosed property deeded to the agency.
14. (14) Manufactured Structure Transfer Records: Series documents the change in ownership or transportation to a new location of a manufactured structure. Records may include Certificates of Taxes, Trip Permits, and related documentation. Minimum retention: 2 years.
15. (15) Personal Property Delinquent Tax Records: Series documents notification by individual correspondence or official publication to property owner of intent to issue a judgment lien on personal property for non-payment of taxes. Also used to record or release lien against owner of property on tax roll. Lien is recorded and retained by the County Clerk. Minimum retention: 2 years after the associated liens are issued.
16. (16) Personal Property Returns: Series documents the value of all business machinery and equipment within the county to determine the valuation of personal property for taxing purposes. Minimum retention: 6 years.
17. (17) Pre-Partition Tax Assessment Records: Series documents payment of taxes on properties prior to the partition/subdivision development. Records may include parcel description and documentation of payment. Minimum retention: 2 years.
18. (18) Ratio Studies: Series documents updates to appraisal values between reappraisals of property. Records may include sales data cards, sales verifications, sales ratio report, and related documentation. Minimum retention: 6 years.
19. (19) Refund Records: Series documents the overpayment of taxes and subsequent notification and refund of overpayment. Minimum retention: 6 years.
20. (20) Revenue (Department of) Reports: Series documents reports sent to the Department of Revenue summarizing information placed on the tax roll and providing detail of expenditures supporting reimbursement for operational expenses. Records may include Summary of Assessments and Levies (SAL) Report, Property Tax Program Grant Document Detail Report, and Tax Collection Year-End Report. Minimum retention: 6 years.
21. (21) Special Valuation Applications: Series documents requests for special assessment of properties on the basis of special use, including forest land, farmland, historic properties, enterprise zones, and single family residences in commercial zones. Records may include applications and worksheets, farm income documentation, historic designation documentation, and assessments of real market value (RMV) of property. Minimum retention: 6 years after disqualified.
22. (22) Tax Assessment Deferral Records: Series documents various types of tax assessment deferrals. Records may include applications, deferral claims, statements, financial documents, and other documentary proof showing satisfaction of requirements. Minimum retention: (a) Senior and Disabled Citizens Tax Deferral Applications, 2 years after disqualified or lien satisfied; (b) All other records, 3 years after final payment.
23. (23) Tax Collection and Distribution Records: Series documents summary of taxes collected and distributed. Minimum retention: (a) Percentage Distribution Schedule, 25 years; (b) All other records, 3 years.
24. (24) Tax Lot Cards: Series documents official descriptions of real property used to track land ownership and lot size and may also serve as a deed reference. Minimum retention: Permanent.
25. (25) Tax Payment Records: Series documents individual payments made by taxpayers on an account. Minimum retention: 7 years.
26. (26) Tax Statement Requests: Series documents authorization for lender to pay property taxes on individual properties. Minimum retention: 2 years.
27. (27) Tax Turnover Records: Series documents amounts paid to each taxing district based on the Tax Collection and Distribution schedule calculated by the Tax Collector. Minimum retention: 6 years.
28. (28) Taxing District Records: Series documents notification to the Assessor from city, fire, school, and other special districts to levy taxes. Records may include notifications from districts to levy taxes, categorizations of levies, resolutions from governing body to levy taxes, detail budgets, public notices, tax rate computation sheets, and other records used or created by the Assessor in calculating the tax rates. Minimum retention: (a) Notice of Property Tax Levy and Certification of Categorization, 6 years; (b) All other records, 2 years.

Statutory/Other Authority

ORS 192.005–192.170 & ORS 357.805–357.895

Statutes/Other Implemented

ORS 192.005–192.170 & ORS 357.805–357.895

History

OSA 7-2025, amend filed 11/05/2025, effective 11/05/2025
OSA 3-2006, f. & cert. ef. 8-30-06
OSA 4-2004, f. & cert. ef. 9-1-04