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Department of Revenue: Property Tax

Boundary Change Information
What are boundary changes?
Boundary changes are changes to the boundaries of local governments with taxing authority.
Types of boundary changes include:
  • Cities
  • School districts
  • Special districts
  • Counties

What is the Department of Revenue's role in the process?
Our role and authority is outlined in ORS 308.225. We must approve the map and legal description for all boundary changes. We also have rule-making authority to establish guidelines that regulate the filing and approval process.
What needs to be submitted and when?
The boundary changes must be submitted both to us and to the county assessor in final approved form by March 31 of the tax year in which the boundary change occurs. Boundary changes should be submitted with the Notice from Taxing Districts form.

Submit boundary change requests to us:

E-mail: boundary.changes@dor.state.or.us

Mail:
Cadastral Information Systems Unit
Oregon Department of Revenue
PO Box 14380
Salem OR 97309-5075
 

See ORS 308.225 for more information on dates.

What is the Notice from Taxing Districts form?
The Notice from Taxing Districts form, 150-504-407, can be used as a cover sheet for your boundary change submission. It contains all the vital information we need to process your review.

Timeline for boundary changes

What is "final approved form"?
A final approved form consists of three things:
 
  1. The boundary change has been approved by the proper authority for your district type (city, county, ESD, etc.). The signed order, ordinance, or resolution with adoption date and effective date should be submitted to us and to the county assessor. Even if an election is scheduled, the documents still must be submitted before March 31.
  2. The boundary change description and maps have been prepared to the specifications of ORS 308.225(2)(b) and submitted to us and to the county assessors.
  3. The effective date of the boundary change is before July 1 of the tax year for which the boundary changes are being filed. If an election is scheduled, the elections results must be known before July 1.

What are the map requirements?
  • The map clearly identifies the boundary change area, as called out in the legal description.
  • The legal description can be verified by the submitted map.
  • What's required of the map?

    • The point of beginning is clearly identifiable on the map;
    • The bearings and distances used in the legal description are shown on the map and match exactly;
    • Any DLC or PLSS corners used in the legal description are shown on the map;
    • Streets, creeks, railroads, etc. are labeled on the map.

What are the legal description requirements?
  • The description is a valid legal description by statute.
  • A valid legal description can be:

    • A metes and bounds description;
    • A PLSS description;
    • A subdivision lot and block or partition plat parcel description.

  • See ORS 308.255(2)(b) and ORS 93.600 for more information about legal descriptions.
 
Example of legal descriptions

Links to additional information
Boundary Change Information handbook
 
Notice from Taxing Districts coversheet
 
ORS 308.255
 
 
Department of Revenue