150-553-004 (Rev. 10-22-21) 1
Filing deadline for this return is March 15, 2022
ATTENTION: If you did not receive a tax bill last year because your total assessed value was below $19,000,
you may not have to complete this entire form. See General information #2.
If your total assessed value was below $19,000 last year, see General
information no. 2. Doesn’t apply to first time filers.
First-time filer, see General information no. 1
2022
Confidential Personal Property Return—Form OR-CPPR (ORS 308.290)
2022
Penalty—Maximum penalty for late filing of personal property return is 50 percent of the tax
attributable to the taxable personal property (ORS 308.296).
Account number Code area
Make any name or mailing address corrections above.
This return is subject to audit.
Location of personal property on January 1, 2022.
File a separate return for each tax code area or location. Attach a separate listing if needed.
Personal property location (street address, city)
Date business originated in county Type of business
Was a return filed last year? Yes County __________________ No
Submit your original return and attachments to your county assessor. Keep a photocopy and the attached instructions for your records.
For assessor’s use only
1. Leased or rented property
2. Noninventory supplies
3. Floating property
4. Libraries
5. All other property
6.
7. Total real market value
8. Late filing penalty
Assessment of Business: Furniture, Fixtures, Equipment, Floating Property, and Leased or Rented Property
No personal property to report (See General information no. 3.)
Business closed?
Date closed:
Business sold?
Date of sale:
Name and address of new owner
(if business sold)
Sign if we MAY NOT FORWARD current property list to new owner.
Signature
X
Moved out of county?
Date moved:
New address:
Taxpayer’s declaration
Invalid if not signed. Under the penalties described in ORS 305.990(4),
I affirm that I have examined this return and all attachments. All
statements made are true. To the best of my knowledge, all taxable
personal property I own, possess, or control, which was in this county
as of 1:00 a.m., January 1 has been reported.
Name of firm/owner
Assumed business name of firm assessed
Mailing address
City
Signature of person responsible for return
Invalid if not signed
Printed name of person signing return
Telephone no.
Fax no.
State ZIP code
X
Date
Title
This return is being filed for:
An individual
A partnership (No. of persons ____)
A corporation A limited partnership
A limited liability company
A limited liability partnership
Attach a separate list of names and addresses of each individual partner
for corporations, LLCs, LLPs, and partnerships.
E-mail address
Person completing return
Telephone no.
Multiple locations within this county (See General information no. 5.)
Business name:______________________________________________ Business location: ______________________________________________
(Attach separate sheet if necessary)
Remember to sign the Taxpayer’s declaration at right
Payer of
taxes to county
1
Name and address of
Second party involved
In lease/rent agreement
2
Description
(include model year)
3
Lessor Lessee
Amount of
lease/rent
4
Month Yearly
5
6 7 8 9 10 11
Date
agree-
ment
began
Length
of
agree-
ment
No.
of
units
Original cost
Each
Total
Owner’s opinion of
real market value
Total
Assessor’s
RMV
(leave blank)
If Schedule 1 items are reported on separate attachments, check here: Schedule 1 total: (Include attachments)
Schedule 1—Leased or rented personal property
(Don’t report real property. Enter “None” if no personal property to report.)
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150-553-004 (Rev. 10-22-21) 2
Sample Item
Brand Name/123456789
Report total cost on hand as of January 1
General office supplies
1
Maintenance supplies
2
Operating supplies
3
Spare parts
4
Other noninventory
supplies
5
6
Assessor’s
RMV
(leave blank)
If Schedule 2 items are reported on separate attachments, check here: Schedule 2 total: (Include attachments)
Schedule 2—Noninventory supplies (See instructions for examples.)
Subtotal 5A
Schedule 5B—Small hand tools (Not reported elsewhere on this return; indicate type.)
Owner’s opinion of
real market value
Assessor’s RMV
(leave blank)
Item of property
Identification
(manufacturer and serial no.)
Manuf.
year
4
No.
of
units
5
Cost when
purchased
Owner’s opinion
of real market value
Assessor’s RMV
(leave blank)Yr.
Mo.
7
Total
9
Total
Each
Purchased
1 2 6 8
Registration no. Oregon Marine Board no. Date purchased Purchase price
$
Owner’s opinion
of real market value
Assessor’s RMV
(leave blank)
Own:
Fee simple Contract
Contract holder: Exact moorage location on January 1
If you have remodeled your floating property during the past year, please describe
in the space to the right. (This may include a room or story addition, stringer
replacement, or acquisition of a tender house or swim float.) Also report partially
completed structures. Approximate date of remodeling: __________________
All other vessels
Does this vessel ply the high seas? Yes No
Registration no. Date purchased Purchase price
$
Name of vessel
Length of vessel Type of fishing or activityPrimary moorage
If Schedule 3 items are reported on separate attachments, check here: Schedule 3 total: (Include attachments)
Schedule 4 total: (Include attachments)
* For example, books, tapes,
videos, compact discs
Type of library*
Title of book or set
3
Number of
volumes
4
Cost when
purchased
Owner’s opinion of
real market value
Assessor’s RMV
(leave blank)
No Yes
Total
Schedule 3—Floating property (Include docks and pilings. Enter “None” if no property to report.)
1 2
If set, is it complete?
5 76 8
Schedule 4—Professional libraries (Use this format and report on a separate sheet. Enter “None” if no property to report.)
N=New
U=Used
3
N
2010
6
10 2 150 300 300
Subtotal 5B
Improvements on federal lands, mining claims,
etc., on which final proof has not yet been made:
Location: Township ___________ Range ___________ Section ___________
If Schedule 5 items are reported on separate attachments, check here: Schedule 5 total (A+B): (Include attachments)
Submit your original return and attachments to your county assessor. Keep a copy of the return for your records.
(Attach separate sheet if necessary)
Company/Owner
Who is responsible for taxes?
Employee
Please provide contact information
________________________________________________________
List business type, (dealership, service garage, dental, medical, beauty/barber shop, landscape etc.):
__________________________________________________________________________________________________________
Schedule 5A—All other taxable personal property (Include all items not reported on schedules 1, 2, 3, or 4. Report any added or deleted items.)
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150-553-004 (Rev. 10-22-21) 3
What should I know about filing this return?
1
First-time filerSend your original return with a complete list
of assets, non inventory supplies, and any attachments to the
county assessor. (ORS 308.290 (3)(a)). Complete a separate return for
each location in each county in which you have personal property.
2
Check and signIf your county assessor did not send a property
tax bill last year because your total assessed value was below
$19,000, and you have not purchased or added any taxable personal
prop ert y, check the box, sign and date the Taxpayers declaration,
and submit the return to your county assessor. If you have purchased,
added, or disposed of any taxable personal property, report it on this
form and return it to your county assessor (ORS308.250).
3
No property to reportIf you don’t have taxable personal prop-
erty in the county, and/or you closed your business, attach a full
explanation. Please tell us what you did with the property you reported
last year. Sign and date the Taxpayers declaration, and send it to the
county assessor before the filing deadline.
4
Multiple businesses—If you have multiple businesses within the
county, you must complete a return for each business. Check the
box and provide the name and location of each business.
What personal property is taxable?
Taxable personal property includes machinery, equipment, and
furniture used previously or presently in a business, including
any property not currently being used, property placed in storage,
property held for sale, expensed items, or items fully depreciated by
federal standards.
A reminder . . .
What reporting date should I use for the information
requested on this return?
This return must show all taxable personal property which you
own, possess, or control as of 1:00 .., January 1 (ORS 308.250).
When should I file?
File personal property returns with your county assessor on or
before March 15.
What if I file late?
The penalty is 5 percent of the tax owed if the return is filed after
March 15, but on or before June 1. The penalty increases to 25per-
cent of the tax owed if the return is filed after June 1, but on or
before August 1. After August 1, the penalty is 50 percent of the
tax owed (ORS 308.296).
What personal property isn’t taxable?
Intangible personal property: Money held at interest, bonds, notes,
shares of stock, business records, surveys and designs, and the mate-
rials the data is recorded on (paper, tape, film, etc.) (ORS 307.020).
Computer software (excluding software integrated in equipment).
Household goods, furniture, tools, and equipment exclusively for
personal use in and around your home (ORS 307.190).
Inventory held for resale (ORS 307.400).
Livestock (ORS 307.394).
Licensed vehicles and equipment other than fixed load and mobile
equipment. Examples of taxable fixed load and mobile equipment
are shown on the back page (ORS 801.285).
Farm machinery and equipment used primarily in the preparation
of land, planting, raising, cultivating, or harvesting farm crops or
feeding, breeding, management, and sale of, or the produce of,
livestock, poultry, fur-bearing animals, bees, dairies, agricultural, or
horticultural use (ORS 307.394).
Skyline and Swing Yarders (ORS 307.831).
Environmentally Sensitive Logging Equipment. Equipment that is
originally manufactured after 1992 and is used or held for use in logging
or forest management operations involving timber harvest, including
the felling, bucking, yarding, loading or utilization of timber, logs or
wood fiber in the forest, or used or held for use in reforestation, forest
vegetation restoration, site preparation, vegetation control, stand and tree
improvement or thinning. Equipment that is specifically designed for
activities related to water quality or fish and wildlife habitat protection in
the forest; or consisting of excavators used or held for use in logging road
construction, maintenance, reconstruction or improvements, including
the closing or obliterating of existing forest roads (ORS 307.827).
What happens if I falsify the information on the return?
Any person who furnishes false information is subject to criminal
penalties [ORS 305.815 and 305.990(4)].
What happens after the return is filed with the county?
Your return will remain confidential at all times. In some cases, an
appraiser may inspect your property. On or before October 25, you will
receive a tax statement showing the value of your personal property and
the tax due (ORS 311.235).
When do the taxes become my responsibility?
On July 1, personal property taxes become a lien against the assessed
property and any taxable property owned by or in possession of the
person in whose name the property is assessed.
Keep a copy of the return and instructions for your records.
This return is subject to audit.
Filing deadline is March 15, 2022.
General information
Instructions for completing your personal property return
At your request, the assessor’s ofce will assist you in completing your return.
Schedule 1—Leased or rented personal property
Report all leased or rented items as of January 1.
If you don’t lease equipment to or from others, write “None.”
Equipment leased to others. Attach a list showing name and address
of lessee, situs of equipment, description, date of acquisition, length
of lease, and original cost. If a manufacturer, report real market value
rather than original cost.
Equipment leased from others. Attach a list showing name and address
of lessor, situs of equipment, description, date of acquisition, and origi-
nal cost. If original cost isn’t known, give length of lease and amount
of the monthly payment. Advise if included with other assets to avoid
duplicate assessment.
Item 3. Who is responsible for paying the tax? Check either lessor or
lessee.
Schedule 2—Noninventory supplies
As of January 1, report total cost on hand of any taxable item that won’t
become part of finished goods or won’t be directly sold to customers.
For example:
General office supplies: Copy paper, envelopes, pens, stationery, etc.
Maintenance supplies: Cleaning supplies, axle grease, etc.
Operating supplies: Straws, paper cups, sacks, gasoline, diesel, etc.
Spare parts: Repair parts, computer parts, automotive parts, etc.
Other noninventory supplies: Items not covered by the other categories.
Schedule 3—Floating property [ORS 307.190(2)(c)]
Report floating homes, docks, and boathouses. Don’t include personal
licensed boats used only for personal use.
All other vessels
Report houseboats (self-propelled) used in rental businesses and other
required floating vessels.
150-553-004 (Rev. 10-22-21) 4
Filing deadline for this return is March 15, 2022
Examples of taxable personal property to be reported on this return (this isn’t a complete list)
Do not report leased equipment on Schedules 5A or 5B.
Schedule 4—Libraries
Report all professional libraries in this schedule format. All items
should be listed on a separate page. Libraries include, but are not lim-
ited to, those held by accountants, architects, attorneys, consultants,
doctors, health science professionals, other science professionals, sur-
veyors, and title companies. Electronic, mechanical, and other technical
professionals should also use this schedule.
1. Enter type of library media (books, electronic media, compact
discs, tapes, videos, etc. If “None,” explain).
2. Enter the title of the reported book or set.
3/4. If the item reported is a multiple volume set, check the yes or no
column to indicate if the set is complete or not.
5. Enter the number of volumes. If a set, enter the number you have,
not the number in the original set.
6. Enter cost when purchased.
7. Enter the best estimate of the real market value for each item as
of January 1. Reporters of law books report the value shown on
the schedule published by the Oregon Department of Revenue
in cooperation with the Oregon State Bar Association.
8. Leave blank.
Schedule 5A—All other taxable personal property
Include all items not reported on schedules 1, 2, 3, or 4. Report any
added or deleted items.
1. Enter property item by description acquisition date.
2. Identify by manufacturer, serial number, model, size/capacity.
3. Declare if purchased new or used.
4. Enter year of manufacture (for heavy logging and construction equip-
ment, enter serial number in column 2 if year of manufacture is unavail-
able. For other equipment, enter best estimate of manufacture date.).
5. Enter month and year you purchased item.
6. Enter number of items of same description (model, size, age).
7. Enter your cost (each, total).
8. Enter your best estimate of the real market value total as of January 1.
9. Leave blank.
Schedule 5B—Small hand tools
Report all small hand tools and non power tools not reported elsewhere.
Enter your best estimate of real market value total as of January 1.
Attachments. Check the box indicated in each applicable schedule if attachments are included. Values reported on this return are
not binding on the assessor.
Fixed load and mobile equipment
(ORS 801.285)
Air compressors and drills
Asphalt/rock crushing plants
Asphalt spreaders
Backhoes
Bituminous mixer
Bituminous plants
Bituminous spreaders
Bucket loaders
Catering/vendor trucks/wagons
Concrete mixers
Concrete batch plants
Cranes
Crawlers
Ditchers
Earthmoving equipment
Electric generators
Excavators
Fork lifts
Front end loaders
High lifts
Levelling graders
Lighting plants
Motor graders
Paving equipment
Portable storage bins
Portable storage tanks
Power plants
Rotary screens
Sand classifiers
Scrap metal balers
Scrapers
Skidders
Tractors
Welding equipment
Yarders
A/V equipment
Air conditioners
Aircraft equipment
Alarm systems
Amusement devices
Appliances—free standing
Art work
ATM machines—portable
Auto diagnostic electric
Auto repair equipment
Backbars
Bakery equipment
Barber shop equipment
Battery chargers
Beauty shop equipment
Bowling equipment
Bulk plant equipment
Butcher shop equipment
Cabinet shop equipment
Cable TV systems
CAD/CAM equipment
Calculators
Cameras
Cameras-digital-DVD-V
ideo
Car wash equipment
Cash register
Cellular phones
Chain saws
Chairs
Child care furniture
Coin counters
Coin-op laundry equipment
Computers
Concession equipment
Constr
uction tools
Copiers
Costume/tuxedo rentals
Decor
Dental equipment
Desks
Dictation equipment
Dies
Display racks
Dry cleaning equipment
Dryers
DVD players
DVDs (movies)
Electr
onic mfg. equipment
Fiberglass/boat molds
Filing cabinets
Fish processing equipment
Fitness equipment
Foster home furniture and supplies
Freezers
Fr
ozen food cases
Golf carts and course equipment
Gr
ocery equipment
Grocery store fixtures
Handpieces (dental)
Heavy equipment
Hospital equipment
Hotel furniture/fixtures
Ice cream machines
Ice making machines
Juke boxes
Landscaping equipment
Laser equipment
Lathes
Leasehold impr
ovements
Libraries
Lift trucks
Linens
Lottery video terminals
Machine shop equipment
Manufacturing—general
Meat processing equipment
Medical-high tech equipment
Medical-lab equipment
Medical-office equipment
Medical-surgical equipment
Medical equipment-major
Mining equipment
Mobile radio/phones
Mobile yard equipment
Modular offices
Molds
Motel furniture/fixtures
Movie pr
oduction equipment
Musical instrument rentals
Newspaper equipment
Nursing home equipment
Office fixtures
Office furniture
Office machines
Optical equipment
Pagers
Pallet jacks
Pallets/bins/crates
Pay phones
Photographic equipment
Pinball machines
Pool tables
Popcorn machines
Printing equipment
Pr
ofessional equipment
Radio and TV broadcast
Radio and TV repair equipment
Recording studio equipment
Refrigerated cases
Rental equipment
Restaurant equipment
Retail stor
e fixtures
Road construction equipment
Safe deposit boxes
Safes
Satellite dish r
elays
Saw mills—portable
Scanners
Scientific equipment
Service station equipment
Sewing/apparel equipment
Shake mills—portable
Sheet metal fabrication
Shelving
Shingle mills—portable
Signs
Small hand tools—
Barber and beauty
Carpentry
Construction
Landscape
Logging
Mechanics
Medical
Radio and TV shop
Soft drink equipment
Sound equipment
Steam cleaners
Survey equipment
Tanning equipment
Tavern equipment
Telephone systems
Testing equipment
Theatre/projection
Tire recapping equipment
Tool boxes
T
ouchscreen soft drink machines
Tractors
TV sets
Typewriters
Unlicensed vehicles
Utility trailers—unlicensed
VCRs
Vending carts
Vending machines
Ventilating fans
Video/DVD game rental equipment
V
ideo games
Video recording equipment
Video tape/DVD rental equipment
V
ideo tapes (movies) and cases
Walk-in coolers
Warehouse equipment
Washers
Winery equipment
W
oodworking equipment
Workbenches
X-ray equipment