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GASB 77 Tax Abatement Information

The tax expenditure information provided by the Clackamas County Department of Assessment & Taxation is a complete list of exempt properties in Clackamas County as certified on the 2016-2017 tax roll. The data link can be downloaded for use by each governmental entity responsible for reporting.

Please refer to GASB 77 for specific disclosure requirements. Each governmental entity is responsible to determine which programs, from the data provided, qualify as abatement programs for their respective entity. The calculation of any associated abatement amounts are an estimate and solely the responsibility of entity management.

Clackamas County Data

Helpful information

Information about the data provided

The data contains a complete list of exempt properties in Clackamas County as certified on the Assessment and Tax roll. The data does not contain district information for bonds.

All data is applicable to the certified year noted

Description of data

Parcel: Unique property account number for county
TCA: Tax Code Area number that identifies the unique mix of taxing districts for a specific property
District Name: Taxing District
Exempt Code: Clackamas County exemption type code
Exempt Name: Descriptive name of exemption type
ORS: Oregon Revised Statute specifically for the exemption type indicated on each property
Property Class Type: 3 digit numeric identification of property class where the first number notes the property type, i.e. residential, commercial etc. See property class types” for more detail (insert link)
Measure 5 Market Value: The market value of the specified property used to test compression under Measure 5
CPR: Change Property Ratio. CPR’s are calculated annually and used to adjust the market value of new construction or other exception value before adding it to the Maximum Assessed Value as prescribed under Measure 50
District Tax Rate: Tax rates are adjusted by urban renewal calculations

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How to use the data provided

After downloading the data to an Excel Spreadsheet, set the filter function on the header row. Filter on the district name and then select the exemption name(s) to select the properties applicable to the required reporting by your governmental entity.

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Illustrative calculation example

Illustrative calculation example

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Clackamas County Property Class Characteristic Codes

Code Description
003 Misc, Operating Assessed
014 Misc, Res zone, Historical
015 Misc, Res zone, Open Space
024 Misc, Commercial zone, Historical
025 Misc, Commercial zone, Open Space
035 Misc, Industrial zone, Open Space
045 Misc, Tract land, Open Space
081 Misc, Rec, Improved, Summer Home Site
085 Misc, Recreation, Open Space
087 Misc, Recreation, Timeshare Condo
095 Misc, Exempt, Open Space
100 Residential land, vacant
101 Residential land improved
102 Residential condominium
151 Res, EFU, Imp in a Water Dist
170 Residential Vacant Non-Farm Variance
171 Residential Improved Non-Farm Variance
200 Commercial land, vacant
201 Commercial land improved
300 Industrial land, vacant
301 Industrial land improved
303 Industrial State appraised
400 Tract Land, Vacant
401 Tract Land Improved
470 Tract Land Vacant Non-Farm Variance
471 Tract Land Improved Non-Farm Variance
540 Non EFU farmland vacant
541 Non EFU farmland improved
550 EFU farmland vacant
551 EFU farmland improved
640 Forestland vacant
641 Forestland improved
660 Small Tract Forestland Option Vacant
661 Small Tract Forestland Option Improved
680 Forest & Farm Land Vacant
681 Forest & Farm Land Improved
700 Multi-Family vacant
701 Multi-Family Improved
707 Manufactured Structure Park
781 Specially Assessed Low Income Housing
800 Recreational vacant
801 Recreational improved

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Clackamas County Exemption Code List

Exempt Code Exempt Name ORS
CEMTR Cemeteries 307.150
CFUC Comm. Fac. Under Const. 307.330 to 340
CH HISTORICAL 358.505
CHRTY Charitable Property 307.130
CIPEZ Construction in Process (CIP) Enterprise Zone 307.330 to 340
CITPR Cities and Towns 307.090
CTYPR County 307.090
DAYCR Day Care 307.145
ENTZ Enterprise Zones 285C.175
FARMH Farm Housing 307.480
FEDGV Federal Government 307.040, 307.050, 3.07.060
FIRDP Fire District Property 307.130
FPME Food Processing - M&E 307.455
FRATO Fraternal Organizations 307.134
HOAUT Housing Authority 456.225
HONC Low Income Housing NP 307.540 to 548
INVTY Inventory 307.400
METRO Metro 307.090
PARK Park Privately Owned 307.115
PORTP Port 307.120
RELGS Religious 307.140
SCHOL Schools 307.09
SENCE Senior Service Centers 307.147
STALB State Land Leased 307.168
STAPR State Property 307.090
VERT Vertical Housing Development 307.841 to 307.867
VETAD Veteran Reservists on Active Duty 307.286
WATRA Water Associations 307.210

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Clackamas County CPR’s (Change Property Ratio)

Clackamas County CPR’s (Change Property Ratio)

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Development Services Building

Contact Us

Assessment & Taxation
Development Services Building
150 Beavercreek Road
Oregon City, OR 97045
map

503-655-8671

propertytaxinfo@clackamas.us

Parking information

Monday through Thursday
7 a.m. to 6 p.m.
Our office is closed on Friday

Bob Vroman - Assessor