Important Assessment & Taxation Dates
| Date | Event |
|---|---|
| January 1 | Assessment date for real market value and personal property |
| February 14 | Second Trimester Tax Payments Due |
| March 15 | Owners' last day to file real and personal property returns |
| April 1 | Last day to file for Exemptions |
| April 1 | Last day to file for New Farm and Forest Deferral |
| April 15 | Last day to apply for Senior Citizen's Deferral |
| April 15 | Board of Property Tax Appeals (BOPTA) Adjourns |
| May 15 | Third Trimester Tax Payments Due |
| June 30 | End of Fiscal Year |
| July 1 | Start of Fiscal Year |
| July 15 | Taxing Districts certify tax levies and special assessments |
| September 25 | Assessor certifies value or value estimate of joint Taxing Districts |
| October 25 | Last day to mail tax statements |
| October 25 | Beginning date to file appeals to Board of Property Tax Appeals (BOPTA) |
| November 15 | First Trimester Tax payments due |
| December 31 | Last day to file Board of Property Tax Appeals (BOPTA) |
| December 31 | Last day to file for Exemption with late filing penalty |
When mailing your documents to the Polk County Assessor's office we recommend that you get a hand-stamped postmark from the post office counter showing your item was mailed on or before the due date. A regular postmark is not applied until it reaches a distribution center, which is not at your local post office. If our office receives an application/return form without a USPS or metered postmark, we will consider it received on the date it physically comes into our office, following ORS 305.820.
