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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 tax roll. The data information 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 GASB 77 Data
Helpful Information
Information about the data provided
The data does not contain district information for bonds.
All data is applicable to the certified year noted.
| Term | Description |
|---|---|
| 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 |
| Measure 5 Market Value | The market value of the specified property used to test compression under Measure 5 |
| CPR | Change Property Ratio. CPRs 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 |
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.
Illustrative calculation example
Change Property Ratio (CPR)
Clackamas County CPRs (Change Property Ratio) [PDF]
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 |
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 |
