BUSINESS TAXES

The State of Oregon and Columbia County in particular offer a competitive tax environment for businesses to operate. Download this Portland Metro business tax summary (PDF) for a full breakdown of how Columbia County can reduce your business tax expenses. Check out our tax comparison worksheet (XLS) to see how Columbia County fits your specific situation.

Local Property Taxes

The property tax is the largest source of funding for local services in Oregon and helps to support police, fire protection, education, and other public services provided by Columbia County's municipal governments.

Property Tax by Location:

  • City of St. Helens: $15.1985
  • City of Clatskanie: $16.2765
  • City of Rainier: $19.0007
  • City of Vernonia: $16.7519
  • Unincorporated: $11.4019

(*) Rate for 2010 year, per $1,000 of assessed value.  Exact rate varies by location.

 

The property tax is a local tax and based on the Real Market Value (RMV) or Maximum Assessed Value (MAV) of the property. The local tax assessor establishes a value for the property, sets tax rates, and collects the taxes as governed by Oregon law. Assessed value is established by the Columbia County Assessor and, in the case of industrial or commercial projects, the assessor works in conjunction with the Oregon Department of Revenue. Current real and assessed values for properties in Columbia County can be found by a site address or map search

State of Oregon

Oregon Corporate Income Tax

The tax rate on corporate income of firms doing business in the state is the greater of a minimum tax based on relative sales ($150 - $100,000, approximately 0.1%) or an income-based levy of 6.6 percent on amounts up to $10 million and 7.9 percent above that.

Somebusinesses may be eligible for an 8 year state income tax holiday through the Oregon Investment advantage program.

Oregon businesses are taxed on a portion of their total income derived from sales within the state of Oregon. This corporate income tax is considered "Singe Sales Factor" tax, as it only considers Oregon sales in determining corporate income taxes owed to the state. Other states often include additional assets and payroll, making them "multi-factor" taxes.

This aspect of the corporate income tax has a tremendous impact on multi-state companies based in Oregon. If a company is headquartered in Oregon but sells products outside the state, that company only pays Oregon corporate income tax based on the amount of income coming from sales within state lines.

Obtain additional Corporate Income Tax information and forms from the Oregon Department of Revenue.