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Home > State > Executive > Department of Revenue

Department of Revenue > Web site

The Revenue Building in Salem houses the central offices of the Department of Revenue. (Oregon State Archives Photo)

The Revenue Building in Salem houses the central offices of the Department of Revenue. (Oregon State Archives Photo)

Present Duties

The Department of Revenue’s (DOR) mission is to make revenue systems work to fund the public services that preserve and enhance the quality of life for all the state’s citizens. It does this by administering the personal income tax, corporate income and excise tax, estate tax, and tobacco tax, among others. It also partners with local governments to administer programs, including the Tri-County Metropolitan Transportation District (TriMet) and Lane Transit Districts, and collects past-due debts for nearly 300 public agencies, commissions and boards.

Although it does not collect property taxes, the department ensures property tax laws are applied fairly in Oregon’s 36 counties. It also provides training and assistance for county assessors, tax collectors, treasurers, and local government budget officials. The department appraises utility property, timberland and most large industrial properties, providing valuations for county tax rolls. It collects timber privilege taxes for distribution to local districts.

The Oregon Tax Commission was originally created in 1909 and changed to the Department of Revenue in 1969. The programs administered at DOR provide over 90 percent of Oregon’s General Fund revenue each biennium.

DOR employs just over 1,000 people and is headquartered in Salem, with district offices in Portland, Gresham, Bend, Eugene and Medford, and satellite offices in Coos Bay, Pendleton and Newport.


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
General Email:
Contact: Nia Ray, Director
Administrative Rules Coordinator Email: Lois Williams
Records Officer Email: Karen Euhus
Staff Directory from
Location Map: by Yahoo! Maps

Legal and Legislative Information

Statutory Authority: ORS 305.025
Budget Analysis (PDF) - by Legislative Fiscal Office
Audit Reports - select agency from menu

Records, Publications and General Information

Agency History (PDF) - a detailed history of the agency
Records Retention Schedule (PDF) - a list of the public records kept at the agency
State Archives Holdings - a select list of the agency's records available for research at the State Archives
State Library Publications - a link to the Oregon State Library Catalog