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hello and welcome to personal property tax return preparation Im Jim Wyatt and in this video Im gonna walk you through the process of filing the personal property tax form also called form o R - C PPR with only a few exceptions every business in Oregon has to file personal property tax returns which in Oregon is called the confidential personal property return form o R - CPP are if you are a not-for-profit and believe you may be exempt contact your County Assessor office directly and speak to their waiver specialists for instructions on applying for a waiver all personal property is valued at 100% of its real market value unless it is exempt property is taxable in the county word is located and a separate return must be completed for each physical location in which you have personal property including storage units if your tax assessor assesses your property below a certain value determined each year you will not receive a tax bill as an example the 2019 minimum assessed value for ta