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Oregon Free Printable 2021 Confidential Personal Property Return, 150-553-004 for 2024 Oregon Confidential Personal Property Return

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Confidential Personal Property Return
2021 Confidential Personal Property Return, 150-553-004

2023 2023 Confidential Personal Property Return—Form OR-CPPR (ORS 308.290) Assessment of Business: Furniture, Fixtures, Equipment, Floating Property, and Leased or Rented Property ATTENTION: If you did not receive a tax bill last year because your total assessed value was below $20,000, you may not have to complete this entire form. See General information #2. 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 Clear this page Code area 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 Make any name or mailing address corrections above. 8. Late filing penalty Location of personal property on January 1, 2023. 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. This return is subject to audit. Taxpayer’s declaration File a separate return for each tax code area or location. Attach a separate listing if needed. Personal property location (street address, city) Name of firm/owner Date business originated in county Type of business E-mail address Was a return filed last year? Yes County __________________ No First-time filer, see General information no. 1 If your total assessed value was below $20,000 last year, see General information no. 2. Doesn’t apply to first time filers. Assumed business name of firm assessed Telephone no. Mailing address Fax no. City State Signature of person responsible for return Date Invalid if not signed X Remember to sign the Taxpayer’s declaration at right No personal property to report (See General information no. 3.) Business closed? Date closed: Moved out of county? Date moved: New address: Business sold? Date of sale: ZIP code Printed name of person signing return Title Person completing return Telephone no. This return is being filed for: Name and address of new owner (if business sold) Sign if we MAY NOT FORWARD current property list to new owner. 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. Signature X (Attach separate sheet if necessary) Multiple locations within this county (See General information no. 5.) Business name:______________________________________________ Business location: ______________________________________________ Submit your original return and attachments to your county assessor. Keep a photocopy and the attached instructions for your records. Schedule 1—Leased or rented personal property (Don’t report real property. Enter “None” if no personal property to report.) 1 Name and address of Second party involved In lease/rent agreement 3 2 Description (include model year) Payer of taxes to county 4 Amount of lease/rent 5 Lessor Lessee Month Yearly If Schedule 1 items are reported on separate attachments, check here: 6 Date agreement began 7 Length 8 of agreement 9 No. of units Original cost Each Total 10 Owner’s opinion of real market value Total 11 Assessor’s RMV (leave blank) Schedule 1 total: (Include attachments) Filing deadline for this return is March 15, 2023 150-553-004 (Rev. 11-02-22) 1 Clear This Page Schedule 2—Noninventory supplies (See instructions for examples.) 6 Report total cost on hand as of January 1 2 1 3 General office supplies Maintenance supplies 4 5 Operating supplies Spare parts Other noninventory supplies Assessor’s RMV (leave blank) Schedule 2 total: (Include attachments) If Schedule 2 items are reported on separate attachments, check here: Schedule 3—Floating property (Include docks and pilings. Enter “None” if no property to report.) Registration no. Oregon Marine Board no. Date purchased Purchase price Owner’s opinion of real market value $ Own: Contract holder: Fee simple Assessor’s RMV (leave blank) Exact moorage location on January 1 Contract 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? Registration no. Date purchased Purchase price Yes No Name of vessel $ Primary moorage Length of vessel Type of fishing or activity Schedule 3 total: (Include attachments) If Schedule 3 items are reported on separate attachments, check here: Schedule 4—Professional libraries (Use this format and report on a separate sheet. Enter “None” if no property to report.) 1 2 5 If set, is it complete? Type of library* Title of book or set 3 4 No Yes * For example, books, tapes, videos, compact discs 6 7 Number of volumes Cost when purchased Owner’s opinion of real market value 8 Assessor’s RMV (leave blank) Total Schedule 4 total: (Include attachments) 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 3 2 Item of property Identification (manufacturer and serial no.) Brand Name/123456789 Sample Item 4 5 6 N=New Manuf. U=Used year Mo. N 2010 6 7 8 Owner’s opinion of real market value Cost when purchased Yr. No. of units Each Total Total 10 2 150 300 300 Purchased (Attach separate sheet if necessary) 9 Assessor’s RMV (leave blank) Subtotal 5A Schedule 5B—Small hand tools (Not reported elsewhere on this return; indicate type.) List business type, (dealership, service garage, dental, medical, beauty/barber shop, landscape etc.): Owner’s opinion of real market value Assessor’s RMV (leave blank) __________________________________________________________________________________________________________ Company/Owner Employee Who is responsible for taxes? Please provide contact information ________________________________________________________ If Schedule 5 items are reported on separate attachments, check here: Improvements on federal lands, mining claims, etc., on which final proof has not yet been made: Subtotal 5B Schedule 5 total (A+B): (Include attachments) Location: Township ___________ Range ___________ Section ___________ Submit your original return and attachments to your county assessor. Keep a copy of the return for your records. 150-553-004 (Rev. 11-02-22) 2 General information What should I know about filing this return?   First-time filer—Send 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. 1   Check and sign—If your county assessor did not send a property tax bill last year because your total assessed value was below $20,000, and you have not purchased or added any taxable personal property, check the box, sign and date the Taxpayer’s 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). 2   No property to report—If you don’t have taxable personal property 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 Taxpayer’s declaration, and send it to the county assessor before the filing deadline. 3   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. 4 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 a.m., 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 percent 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 materials 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, 2023. Instructions for completing your personal property return If you have questions about completing your return, contact your local assessor’s office. 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 original 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. 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 as defined in ORS 830.700 if, as of the assessment date of the current assessment year, it is new property or, new improvements have been added to the property tax account since the assessment date of the proceeding assessment year. See ORS 308.149 for definitions. • Report docks and boat houses. • Don’t include personal licensed boats used only for personal use. Schedule 2—Noninventory supplies All other vessels 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. Report houseboats (self-propelled) used in rental businesses and other required floating vessels. 150-553-004 (Rev. 11-02-22) 3 Schedule 4—Libraries Do not report leased equipment on Schedules 5A or 5B. Report all professional libraries in this schedule format. All items should be listed on a separate page. Libraries include, but are not limited to, those held by accountants, architects, attorneys, consultants, doctors, health science professionals, other science professionals, surveyors, 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 equipment, enter serial number in column 2 if year of manufacture is unavailable. 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. Examples of taxable personal property to be reported on this return (this isn’t a complete list) 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-Video Car wash equipment Cash register Cellular phones Chain saws Chairs Child care furniture Coin counters Coin-op laundry equipment Computers Concession equipment Construction tools Copiers Costume/tuxedo rentals Decor Dental equipment Desks Dictation equipment Dies Display racks Dry cleaning equipment Dryers DVD players DVDs (movies) Electronic mfg. equipment Fiberglass/boat molds Filing cabinets Fish processing equipment Fitness equipment 150-553-004 (Rev. 11-02-22) Foster home furniture and supplies Freezers Frozen food cases Golf carts and course equipment Grocery 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 improvements 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 production 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 Professional equipment Radio and TV broadcast Radio and TV repair equipment Recording studio equipment Refrigerated cases Rental equipment Restaurant equipment Retail store fixtures Road construction equipment Safe deposit boxes Safes Satellite dish relays 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 Touchscreen soft drink machines Tractors TV sets Typewriters Unlicensed vehicles Utility trailers—unlicensed VCRs Vending carts Vending machines Ventilating fans Video/DVD game rental equipment Video games Filing deadline for this return is March 15, 2023 Video recording equipment Video tape/DVD rental equipment Video tapes (movies) and cases Walk-in coolers Warehouse equipment Washers Winery equipment Woodworking equipment Workbenches X-ray equipment 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 4
Extracted from PDF file 2023-oregon-form-or-cppr.pdf, last modified October 2020

More about the Oregon Form OR-CPPR Other Tax Return TY 2023

We last updated the Confidential Personal Property Return in February 2023, so this is the latest version of Form OR-CPPR, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form OR-CPPR directly from TaxFormFinder. You can print other Oregon tax forms here.

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Other Oregon Other Forms:

TaxFormFinder has an additional 50 Oregon income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Schedule OR-ASC Oregon Adjustments for Form OR-40 Filers
Schedule OR-ASC-N/P Oregon Adjustments for Form 40N and Form 40P Filers
Form OR-19 Pass-Through Entity Owner Payments
Form OC Oregon Composite Return
Form OR-CPPR Confidential Personal Property Return

Download all OR tax forms View all 51 Oregon Income Tax Forms

Form Sources:

Oregon usually releases forms for the current tax year between January and April. We last updated Oregon Form OR-CPPR from the Department of Revenue in February 2023.

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Form OR-CPPR is an Oregon Other form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.

Historical Past-Year Versions of Oregon Form OR-CPPR

We have a total of four past-year versions of Form OR-CPPR in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:

2023 Form OR-CPPR

2021 Confidential Personal Property Return, 150-553-004

2021 Form OR-CPPR

2021 Confidential Personal Property Return, 150-553-004

2020 Form OR-CPPR

2020 Confidential Personal Property Return, 150-553-004

2018 Form OR-CPPR

Form OR-CPPR, 2018 Confidential Personal Property Return, 150-553-004

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