Here you will the find answers to some of our most commonly asked questions.
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 Gresham-Barlow School District voters approved new bonded debt with a rate of .98¢ per thousand for safety, technology and educational & vocational opportunities.
- Lake Oswego School District voters approved new bonded debt with a rate of .95¢ per thousand for upgrades, modernizing and to improve safety and technology.
- Portland School District will see an increase of $1.06 per thousand for new voter approved bonded debt for improving health and safety, along with modernizing and repair of existing facilities.
- Sherwood School District voters approved new bonds for safety, curriculum, and building improvements, which resulted in an increase of $3.87 per thousand.
- The Tigard-Tualatin School District voters approved new bonded debt with a rate of $1.46 per thousand for safety, technology and overcrowding.
- Clackamas County Voters approved a new bonded debt measure for its' public safety emergency radio system at 10¢ per thousand.
- Molalla area voters approved the formation of the Molalla Aquatic District with a permanent rate authority of 29¢ per thousand.
- Boring Fire District voters approved the annexation to Clackamas Fire District #1 and will see an additional rate of 10.63¢ per thousand for bonded debt
Districts that levied less for bonded debt:
- Oregon City
- West Linn Wilsonville School District
- Estacada School District
- Oregon City School District
Mortgage companies notify us by September 1st which accounts they expect to pay taxes on. Any changes between that time and Nov. 15 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.8401
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 ($1.6555 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 503-829-22168401
The assessment date for all property is Jan. 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 year8401
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.8401
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.8401
Clackamas County has about 350 tax code areas. The typical consolidated tax rate within cities runs from $14.2152 to $22.9184 per $1000 of assessed value. Outside cities they run from $10.0108 to $18.7460 of assessed value. Assessed values average about 64% of market value, however they are account specific.
If you want more specific information, please feel free to call our office at 503-655-8671.8401
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.8401
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 50.8401
Your tax bill will include taxes for city services that you were not paying when in the unincorporated area.
Typical property tax changes for 2019-20*
|- Centennial School Dist.||4.5%|
|- Gresham/Barlow School Dist.||5.25%|
|- North Clackamas School Dist.||11.5%|
|- Oregon Trail School Dist.||4.5%|
|- Estacada School Dist||2.5%|
|- Gladstone School Dist.||3.75%|
|- North Clackamas School Dist.||13.5%|
|- Oregon City School Dist.||5.25%|
|Lake Oswego (City)||5.0%|
|Lake Oswego (Rural)||4.0%|
|Silver Falls School Dist.||2.5%|
(Unincorporated N Clackamas Area)
|Oregon City (City)||5.25%|
|Oregon City (Rural)||4.5%|
|- Portland Sch. District||3.0%|
|- North Clackamas School Dist.||12.0%|
|West Linn (City)||4.7%|
|West Linn/Wilsonville (Rural)||5.4%|
|- West Linn/Wilsonville School||4.7%|
|- Canby School||2.0%|
* 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 33,541 accounts that receive some savings as a result of the Measure 5 limits. 9,103 accounts will see a decrease in taxes from the prior year. The real market value is the assessed value for 15,487 accounts and 4,045 of those accounts are residential, commercial, industrial, or manufactured structure accounts.8401