Oregon Tax Consultants Practice Exam 2026 – Complete Study Resource

Question: 1 / 400

How often are property taxes assessed in Oregon?

Monthly, based on property value as of January 1st

Quarterly, based on property value as of January 1st

Annually, based on property value as of January 1st

In Oregon, property taxes are assessed annually based on the property value as of January 1st of each year. This means that every year, on January 1st, assessors evaluate the value of properties to determine tax assessments for that year. The assessments are then used to calculate the property taxes due for the upcoming fiscal year.

This annual assessment process allows for consistency and predictability in property taxation, ensuring that property owners are taxed fairly based on the current market value of their property. The date of January 1st is significant as it serves as the statutory deadline for establishing the assessed value, meaning all property values must be determined for tax purposes based on their worth at that specific time.

While other options suggest different frequencies of assessment, they do not align with the established Oregon tax policy of annual assessments, reinforcing the correctness of selecting the annual assessment frequency.

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Biennially, based on property value as of January 1st

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