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 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 Data

Helpful Information


The data does not contain district information for bonds.

All data is applicable to the certified year noted.

Description of data

ParcelUnique property account number for county
TCATax Code Area number that identifies the unique mix of taxing districts for a specific property
District NameTaxing District
Exempt CodeClackamas County exemption type code
Exempt NameDescriptive name of exemption type
ORSOregon Revised Statute specifically for the exemption type indicated on each property
Property Class Type3 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 ValueThe market value of the specified property used to test compression under Measure 5
CPRChange 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 RateTax rates are adjusted by urban renewal calculations

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.

003Misc, Operating Assessed
014Misc, Res zone, Historical
015Misc, Res zone, Open Space
024Misc, Commercial zone, Historical
025Misc, Commercial zone, Open Space
035Misc, Industrial zone, Open Space
045Misc, Tract land, Open Space
081Misc, Rec, Improved, Summer Home Site
085Misc, Recreation, Open Space
087Misc, Recreation, Timeshare Condo
095Misc, Exempt, Open Space
100Residential land, vacant
101Residential land improved
102Residential condominium
151Res, EFU, Imp in a Water Dist
170Residential Vacant Non-Farm Variance
171Residential Improved Non-Farm Variance
200Commercial land, vacant
201Commercial land improved
300Industrial land, vacant
301Industrial land improved
303Industrial State appraised
400Tract Land, Vacant
401Tract Land Improved
470Tract Land Vacant Non-Farm Variance
471Tract Land Improved Non-Farm Variance
540Non EFU farmland vacant
541Non EFU farmland improved
550EFU farmland vacant
551EFU farmland improved
640Forestland vacant
641Forestland improved
660Small Tract Forestland Option Vacant
661Small Tract Forestland Option Improved
680Forest & Farm Land Vacant
681Forest & Farm Land Improved
700Multi-Family vacant
701Multi-Family Improved
707Manufactured Structure Park
781Specially Assessed Low Income Housing
800Recreational vacant
801Recreational improved
Exempt CodeExempt NameORS
CFUCComm. Fac. Under Const.307.330 to 340
CHRTYCharitable Property307.130
CIPEZConstruction in Process (CIP) Enterprise Zone307.330 to 340
CITPRCities and Towns307.090
DAYCRDay Care307.145
ENTZEnterprise Zones285C.175
FARMHFarm Housing307.480
FEDGVFederal Government307.040, 307.050, 3.07.060
FIRDPFire District Property307.130
FPMEFood Processing - M&E307.455
FRATOFraternal Organizations307.134
HOAUTHousing Authority456.225
HONCLow Income Housing NP307.540 to 548
PARKPark Privately Owned307.115
SENCESenior Service Centers307.147
STALBState Land Leased307.168
STAPRState Property307.090
VERTVertical Housing Development307.841 to 307.867
VETADVeteran Reservists on Active Duty307.286
WATRAWater Associations307.210