Frequently asked questions about Assessment & Taxation
- What is the typical tax change in Clackamas County this year?
- When will tax statements be mailed?
- When are my taxes due?
- I have a new mortgage company; will they pay my taxes this year?
- Why did my Forestland Fire protection fees increase this year?
- Are there any property tax benefits for senior or disabled citizens?
- Are there any property tax benefits for disabled veterans or widows of veterans?
- Can I reduce my property taxes by growing trees on my land or farming it?
- What do I do if I sell my manufactured home?
- What do I do if I want to move my manufactured home?
- I’ve built a new house, when do I start paying property taxes?
- What if I remodel or add a structure to my property?
- Why is my purchase price different than the Assessor’s market value?
- What is the average tax rate in Clackamas County?
- What will happen if real estate prices drop causing market values to fall below assessed values?
- How is my Assessed Value calculated?
- Why are property taxes on my home increasing when market values are declining?
- What can I expect if I’ve recently been annexed to a city?
- What is considered Business Personal Property?
Many property owners will still see their taxes increase close to the 3% expected with the typical 3% growth in assessed value. Some will see increases greater than 3% where districts levied more for existing bonded debt or passed new local option or bonded debt levies. Many will also see increases greater than expected where increasing real market values eliminated or reduced the savings provided by Measure 5’s limits. Others will see increases less than 3% where taxing districts levied less for local options, bonded debt, or paid debt off.
Area voters approved several money measures that will be reflected on tax statements this year.
Some of these increases may be offset by the districts paying off or reducing levies for old bond measures.
- The City of Portland voters approved new bonded debt with a rate of 8.7¢ per thousand for parks and recreation facilities.
- The Tualatin Valley Fire & Rescue District voters approved a local option renewal, increasing 20¢, up from 25¢ to 45¢, for operations.
- Voters passed a new bond measure for Clackamas Community College at 19¢ per thousand.
- Colton School District voters approved a new bond with a rate of 54¢ per thousand.
- Voters in the West Linn/Wilsonville School District approved a new bond for 87¢ per thousand
- Clackamas Fire District 1 passed a new bond for 10¢ per thousand for new construction, upgrades to existing facilities and equipment.
School Districts that levied more for bonded debt:
- Riverdale School $2.9481 per thousand
- North Clackamas School $2.3709 per thousand
- Newberg School $3.2568 per thousand
Districts that levied less for bonded debt:
Estacada School, Sherwood School, Oregon Trail School, Canby School, Portland Comm. College, Metro Service District, City Of Lake Oswego, and City of Milwaukie
Property tax statements were mailed to 169,329 real and personal property owners on October 22nd and 23rd. top
Taxes are due every year on November 15th.
If the 15th falls on a weekend or holiday, the due date is the next business day.
A 3% discount is allowed if paying in full on November 15th.
Taxes can also be paid in three installments. There is no discount but interest is avoided if paying in thirds. Due dates for one third payments are November 15th, February 15th, and May 15th top
Mortgage companies notify us by September 1st which accounts they expect to pay taxes on. Any changes between that time and November 15th are not reflected in our records. If you have any questions regarding who is paying your property taxes, we suggest you contact your new mortgage company. Please REMEMBER you are ultimately responsible for paying your taxes timely. top
The Oregon Department of Forestry protects nearly 16 million acres, mostly private lands, from wildfire. Forestland owners in the North Cascade Fire Protection District will see the fire protection assessment with a minimum cost of $18.75 ($1.3376 per acre) and the surcharge for improved properties $47.50. For information you may contact the Clackamas County district office in Molalla at 14995 S Hwy 211 in Molalla – their phone number is 503-829-2216.
There is a deferral program offered by the State of Oregon that pays property taxes for those who qualify. The state places a lien on the property and allows repayment of the tax at a later time. You can read more about this at Senior and Disabled Citizens Tax Deferral. top
There are various deferral programs that can reduce your taxes. You may qualify by making an application with your county Assessor. For more detailed information about the different programs and qualification requirements, please read more at Farm and Forestland Deferrals. If you have additional questions, please call us at 503-655-8671 and ask to speak with one of our Farm and Forest appraisers. top
To complete the process, you will need to do the following:
- Complete a three-page form called a Manufactured Structure Notice of Sale Form.
- Submit the DMV title or BCD ownership document signed off by the seller(s) and any lien holder(s)
- Pay a transfer fee of $55.00
- Pay all property taxes due for the current fiscal year at the time of the transfer (July 1 to June 30)
For more information visit Manufactured Structures.
Please be aware that tax payments and transfer fees are required to be secured by cash or certified funds. We do not accept personal checks for ownership transfers. top
First, you will need to secure a placement permit from your local Planning Department to be sure that the manufactured structure may be sited at the new location. When you have a placement permit from Planning, either the Assessor's office or a licensed mover can issue a trip permit. Only a licensed mover may move a manufactured home. There is a $5.00 fee per section; each section requires a trip permit. To obtain a trip permit for a home moving out of Clackamas County all taxes for the current fiscal year must be paid and information provided to us regarding the new location for the home. Please be aware that when obtaining a trip permit for a home to exit Clackamas County, the tax payments must be secured by cash or certified funds, we do not accept personal checks. You will receive a tax bill from the county where the manufactured home was sited on January 1 of the current year. A manufactured home that moves between January 2nd and December 31st will be moved and billed at the new location in
The assessment date for all property is January 1. This means new construction is valued at the percent completed on January 1st. If 50% complete, then a house is valued at half its market value, and the assessed value for tax purposes is adjusted to include this market addition using the Measure 50 rules. If construction on your house was started after January 1st, then you will pay tax only on the land until the following year. top
The new improvements will be appraised at market value. The new taxable value is computed by adjusting the new additions market value with the Measure 50 rules. This gives new property a similar adjustment to other property that received the Measure 50, 1995 assessed value roll back. top
The Assessor's office does not automatically adjust market value to the selling price of a property. We consider all sales that occur in a neighborhood to arrive at a market value. The Assessor also uses a complex recalculation and sales analysis program to annually update market values. top
Clackamas County has about 358 tax code areas. The typical consolidated tax rate within cities runs from $14.10 to $21.06 per $1000 of assessed value. Outside cities they run from $9.68 to $18.41 of assessed value. Assessed values average about 82% of market value, however they are account specific.
If you want more specific information, please feel free to call our office at (503) 655-8671. top
The real market value (RMV) on your tax statement represents the market value of the property as of January 1, each year. This is the estimate of value the property would have sold for on that date. It is important to understand that your property taxes are based on your assessed value, not market value. In most cases assessed values are significantly lower than market values. A decline in the market value does not automatically reduce your Measure 50 assessed value unless real market value falls below your maximum assessed value. top
The assessed value (AV) on your tax statement is the value used to calculate your property taxes. For most property, the maximum assessed value was established in 1997 under Measure 50 by taking 90% of the 1995-96 market value and has continued to grow by 3% annually. If you have new construction, remodeling, or additions to your property, the assessed value may increase more than the typical 3%. These are examples of exceptions to Measure 50 that allow the property’s assessed value to grow more than the typical 3%. New construction, additions, and remodeled properties do receive a Measure 50 benefit similar to existing property. The market value of the new construction is reduced by the ratio of the maximum assessed value to real market value of similar classes of property calculated county wide. Once a new assessed value is established, it then continues to grow by the annual 3% increase required by Measure 50. top
Real Market Value (RMV) on your tax statement is an estimate of the value your property would have sold for as of the January 1, each year assessment date. This value does not reflect continuing declines in the market after that date. Your maximum assessed value (MAV) was established by constitutional amendment in 1997 (Measure 50) and, by law, grows 3% annually unless it exceeds the real market value. Property is taxed on the assessed value (AV), which is the lesser of real market value or the maximum assessed value. For most property owners, the maximum assessed value continues to be significantly lower than market value so the typical 3% increase in assessed value results in an increase in taxes even though the market value has declined. New construction, remodeling, or additions to your property may increase the assessed value more than the typical 3%. Voters approved new money measures can cause taxes to be raised more than expected from a 3% increase in assessed value.
Your tax bill will include taxes for city services that you were not paying when in the unincorporated area. top
TYPICAL PROPERTY TAX CHANGES FOR 2015-16*
|-Centennial School Dist.||2.5%|
|-Gresham/Barlow School Dist.||2.5%|
|-North Clackamas School Dist.||6.25%|
|-Oregon Trail School Dist.||2.25%|
|-Estacada School Dist||0.5%|
|-Gladstone School Dist.||2.75%|
|-North Clackamas School Dist.||5.50%|
|-Oregon City School Dist.||2.75%|
|Silver Falls School Dist.||2.75%|
(Unincorporated N Clackamas Area)
|Oregon City (City)||3.0%|
|Oregon City (Rural)||3.5%|
|- Portland Sch. District||1.5%|
|- North Clackamas School Dist.||4.5%|
|West Linn (City)||4.0%|
|West Linn/Wilsonville (Rural)||4.5%|
|- West Linn/Wilsonville School||4.0%|
|- Canby School||3.75%|
* The typical tax increases above reflect property taxes prior to any increase or decrease that may result from Measure 5. The Measure 5 limits and property taxes are calculated on a property by property basis. The increase or decrease in savings that occur from the Measure 5 limitation is dependent on the ratio of assessed value to real market value and the tax rates of the districts that provide service to a specific area. An increase in tax can result when real market value growth reduces the level of savings to the property from the prior year.
Clackamas County will have 41,440 accounts that receive some savings as a result of the Measure 5 limits. 12,908 accounts will see a decrease in taxes from the prior year. The real market value is the assessed value for 18,083 accounts and 7,958 of those accounts are residential, commercial, industrial, or manufactured structure accounts.
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