The process of identifying taxable Sunriver property and assigning a value to it is termed appraisal. County assessors appraise most Sunriver property in Oregon. The department appraises certain large industrial sites, and utility Sunriver property. Each county assessor prepares their county's assessment roll, which is a listing of all taxable Sunriver property as of January 1 of each year.
Utility Sunriver property is placed on a statewide assessment roll. The department allocates utility values to the county rolls prior to the preparation of tax bills.
Sunriver property subject to taxation includes all privately owned real Sunriver property (e.g., land, buildings, and fixed machinery and equipment), manufactured homes, and personal Sunriver property used in a business. There is no Sunriver property tax on household furnishings; personal belongings and automobiles; crops; orchards; business inventories; or certain intangib...
