Department of Revenue

Present Duties

Revenue Building
The Revenue Building in Salem houses the central offices of the Department of Revenue. (Oregon State Archives Photo)
The department started as the Oregon Tax Commission in 1909. The department has approximately 1,000 employees who help achieve its mission of making revenue systems work to fund the public services that preserve and enhance the quality of life for all citizens. The department administers more than 30 tax programs, including personal income, corporation, cigarette and tobacco and marijuana taxes. The department’s tax programs provided 93% of Oregon’s General Fund revenue for the 2015–17 biennium.

While the department does not collect property taxes, it ensures property tax laws are applied fairly and equitably across Oregon’s 36 counties. The Property Tax Division administers the property tax deferral program, determines the value of industrial and centrally assessed properties and supports and trains county appraisers and assessors. Revenue also collects debt on behalf of nearly 300 public agencies, commissions and boards.

The department is headquartered in Salem, with district offices throughout the state.​
Agency Website

Contact Information

Mailing Address: 955 Center St. NE, Salem 97301-2555
Telephone: 503-378-4988; Toll-free 800-356-4222; TTY: 800-886-7204
Fax: 503-945-8738
Contact: Betsy Imholt​, Director
Administrative Rules Coordinator: See Contact List for Revenue Department​
Records Officer Email: Joanna Robert​
Location Map: by Google Maps

Legal & Legislative Information

Statutory Authority: ORS 305.025

Budget Analysis - by Legislative Fiscal Office
Audit Reports - select agency from menu

Records & Publications​

Records Retention Schedule -a list of the public records kept at the agency

State Archives Holdings from This Agency

The following are selected abbreviated listings from the holdings of the Oregon State Archives. Additional records may be available. These records may be viewed free of charge at the State Archives Building in Salem. Copies are available for a fee. Take the Web tour for more information about visiting or ordering copies from the Oregon State Archives.
Title: Administrative Rule Records
Dates: 1989 - 1993
Cubic Ft.: 7
Title: Assessment Roll and Tax Levy Summaries
Dates: 1930 - 1970
Cubic Ft.: 4.5
Title: Classified Reforestation Lands Hearing Minutes
Dates: 1930 - 1973
Cubic Ft.: 2
Title: Opinions and Orders
Dates: 1929 - 1986
Cubic Ft.: 73.4
Title: Tax Commission Minutes
Dates: 1958 - 1969
Cubic Ft.: 1
Title: Timber Sales Tabulation Summaries
Dates: 1914 - 1962
Cubic Ft.: 1
Title: Utility Company Assessment Rolls
Dates: 1951 - 1955
Volumes: 5
Title: Oregon State Tax Commission Minutes
Dates: 1909 - 1957
Volumes: 6
Title: Tax Study Committee Records
Dates: 1937 - 1950
Cubic Ft.: .25