Services Departments Government

Measures 5 and 50

Measure 5 Tax Limitation

The Oregon Constitution sets limits on the amount of property taxes that can be collected from each property tax account. These limits are often called the "Measure 5 limits."

To calculate these limits, taxes are divided into categories described in the constitution. The categories are:

Some taxes, usually for general obligation bonds, are not subject to limitation.

The limits are $5 per $1,000 of real market value (RMV) for education taxes and $10 per $1,000 of RMV for general government taxes.

If taxes in either category exceed the limit for that property, the taxes are reduced or "compressed" until the limit is reached.

Local option taxes are compressed first. If the local option tax is compressed to zero, and the limit still hasn't been reached, the other taxes in the category are proportionally reduced.

Please note that these limits are based on the RMV of the property, not the "taxable assessed value."

Measure 50 Value Limitation

How does it work?

Example:

Tax YearCUTCAP
1995-96 Assessed Value (RMV) is 200,000Maximum Assessed Value (MAV) Growth Limit at 3% Annually *
1997-98 Roll Back: 200,000 x 90%= 180,000180,000
1998-99 185,400
1999-00 190,962
2000-01 196,691
2001-02 202,592
2002-03 208,669
2003-04 214,929
2004-05 221,377
2005-06 228,019
2006-07 234,859
2007-08 241,905
2008-09 249,162
2009-10 256,637
2010-11 264,336
2011-12 272,266
2012-13 280,434
2013-14 288,847
2014-15 297,512
*Exceptions such as new construction can result in MAV growth greater than 3%

Assessed Value x Permanent Rate for Each District = Taxes

Plus Bonds

Plus Local Option Levies

How would I appeal my property value?

If you disagree with the VALUE of your property as shown on your tax statement, you may file an appeal with your county Board of Property Tax Appeals. You can get petition forms and information from the County Clerk by calling (503) 655-8662.

A reduction in RMV will not mean a reduction in taxes unless the RMV is reduced below the AV - except in situations such as new construction and remodeling, if RMV is lowered then AV is reduced and taxes are decreased.

(Note: Some properties may experience a small refund, particularly where there are school local option levies, when RMV approaches AV due to the Measure 5 tax rate limits.)

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