Assessment and Taxation

Assessment and Taxation

Summary of Assessments and Levies (SAL) Tables - ORS 309.330

Table 1a - Taxable Assessed Value By Tax Code

Table 1b - Measure 5 Value By Tax Code

Table 2a - Specially Assessed Forestland Valuation

Table 2b - Specially Assessed Farmland Valuation

Table 2c - Small Tract Forestland (STF)

Table 3 - Summary of Specially Assessed and Tax Exempt Properties

Table 4b - Urban Renewal Authority For Existing Plan Areas

Table 4c - Estimation Of Urban Renewal Revenue From Increment Value

Table 5 – Summary of Special Assessments, Fees, Charges

Table 6b - Listing Of Code Areas By Taxing District

Table 6c - Summary Of Measure 5 Compression Loss By Tax Code

Table 7a - Taxable Assessed Value and Real Market Value By Property Class

Table 8 - Summary Of Amounts To Be Raised, Net Taxes To Be Collected

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Farm and Forestland Soil Type Value Table

Clackamas County Assessor 2022–23

Common Descriptive Class Land
Class
Designation
(Soil ID)
2022–23 M5SAV 2022–23 MSAV 2022–23 SAVL
Intensive Capability - Special Soils 1SR 10,684 2,790 2,790
Sandy Loams - Special Soils 2SR 10,684 2,790 2,790
Sandy Loams - No Irrigation 2SD 3,055 992 992
Class I Valley Irrigated 1VR 5,437 1,813 1,813
Class I Valley Dryland 1VD 2,865 1,323 1,323
Class I Hill Irrigated 1HR 4,401 2,521 2,521
Class I Hill Dryland 1HD 3,331 1,680 1,680
Class II Valley Irrigated 2VR 4,660 1,495 1,495
Class II Valley Dryland 2VD 2,865 992 992
Class II Hill Irrigated 2HR 3,970 931 931
Class II Hill Dryland 2HD 2,416 824 824
Class III Valley Irrigated 3VR 4,091 1,157 1,157
Class III Valley Dryland 3VD 2,227 824 824
Class III Hill Dryland 3HD 2,416 425 425
Class V Pasture Dryland 5PD 1,225 152 152
Class VI Pasture Dryland 6PD 984 115 115
Class VII Pasture Dryland 7PD 259 48 48
Farm Pond - No Irrigation 7PN 2,500 1,875 1,875
Farm Woodlot 7WD 214 168 168
Farm Home Site Improvement FHSI 4,000 6,492 4,000
         
Site 1 Small Tract Forestland Option SFA 252 157 157
Site II SFB 200 124 124
Site III SFC 168 104 104
Site IV SFD 143 88 88
Site V SFE 95 58 58
Site VI SFF 69 42 42
Site VII SFG 29 17 17
Site VIII SFX 3 2 2
         
Site 1 Forestland (over 5000 acres) OFA 1,262 789 789
Site II (over 5000 acres) OFB 999 626 626
Site III (over 5000 acres) OFC 839 524 524
Site IV (over 5000 acres) OFD 715 445 445
Site V (over 5000 acres) OFE 474 296 296
Site VI (over 5000 acres) OFF 343 214 214
Site VII (over 5000 acres) OFG 146 89 89
Site VIII (over 5000 acres) OFX 15 10 10
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Veteran's Tax Exemptions

If you are a disabled veteran, or the surviving spouse of a veteran, you may be entitled to exempt a portion of your property taxes.

For 2024, the basic exemption for a disabled veteran or their surviving spouse is $25.537 of Assessed Value. The exemption for a service-connected disability is $30,646 of Assessed Value. These amounts increase each year by 3%. This is an average savings in property taxes of approximately $400.

Requirements

  • Be a war veteran who is officially certified by the U.S. Department of Veterans Affairs or any branch of the United States armed forces as being 40% or more disabled 
    or
  • Be a surviving spouse of a war veteran who has not remarried. 
    and
  • You must own and live on the property. Buyers with recorded contracts and life estate holders are considered owners. Temporary absences due to vacation, travel or illness do not disqualify you from the program.

How to File

  • You need to file an application with our office by April 1 to secure the exemption for taxes due the following Nov. 15. Once qualified, you do not need to file an annual renewal.
  • The exemption is applied to your current residence and is not transferrable. If you move or change the ownership record you will need to file a new application.
  • If you are a disabled war veteran, but not certified by the armed forces, you will need to meet an income limit.

    2022 Gross Income Limit
    0 dependents$25,142
    1 dependent$33,874
    for each additional dependent+ $8,732

Applications

If you have questions, or wish to file, you can contact our office at 503-655-8671 and ask for assistance with the Veteran's Tax Exemption

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Paying Your Property Tax Bill

You will receive a 3% discount if paying in full by Tuesday, Nov. 15. For questions regarding other payment options please go to Payment Options.

Our business hours are Monday through Thursday from 8 a.m. to 4 p.m. (closed Fridays). Please watch for information in the newspaper, on our website or contact our office if you have questions.

We encourage payment by mail, but also welcome taxpayers who wish to make payments by coming to our office. We have a payment drop box located to the left of the Development Services Building entrance at 150 Beavercreek Road in Oregon City map. There will be a drive-thru payment drop box available from November 1–5 at the Clackamas County Red Soils Campus (see signs directing traffic on Library Court). Your check is your receipt when using the payment drop boxes.

Our cashiers are unable to process credit or debit cards for payment of property taxes. If you wish to pay taxes using a credit or debit card, please go to Online Payment for information and access. You may also use this site to pay taxes with an electronic check. The service provider, U.S. Bank, does charge a fee for processing these payments.

If you receive a yellow tax statement, a lender or the state senior/disabled deferral program notified us and may intend to pay the taxes. If you receive a green tax statement, it means that the property owner is expected to pay the tax.

One insert is enclosed with your tax statement this year. It provides valuable information about the current tax year, including a town hall schedule. The back of your tax statement provides payment instructions, and you can read more at Payment Options

Other property tax information

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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 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

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Assessment & Tax Roll Summaries

SAL Tables-ORS 309.330

Tax District Certified Tax

Education        
2023 | 2022 | 2021 | 2020 | 2019

 

General Government        
2023 | 2022 | 2021 | 2020 | 2019

Urban Renewal Plans

County North Clackamas Revitalization        
2023 | 2022 | 2021 | 2020 | 2019

 

City of Canby        
2023 | 2022 | 2021 | 2020 | 2019

 

City of Estacada        
2023 | 2022 | 2021 | 2020 | 2019

 

City of Gladstone        
2023 | 2022 | 2021 | 2020 | 2019

 

City of Happy Valley        
2023 | 2022 | 2021 | 2020

 

City of Lake Oswego East End        
2023 | 2022 | 2021 | 2020 | 2019

 

City of Lake Oswego Lake Grove        
2023 | 2022 | 2021 | 2020 | 2019

 

City of Milwaukie        
2023 | 2022 | 2021 | 2020 | 2019

 

City of Molalla        
2023 | 2022 | 2021 | 2020 | 2019

 

City of Oregon City        
         | 2022 | 2021 | 2020 | 2019

 

City of Portland        
2023 | 2022 | 2021 | 2020 | 2019

 

City of Portland Cully       
2023

 

City of Sandy        
2023 | 2022 | 2021 | 2020 | 2019

 

City of Tualatin        
2023 | 2022

 

City of Wilsonville        
         | 2022 | 2021 | 2020 | 2019

 

City of Wilsonville Coffee Creek        
2023 | 2022 | 2021 | 2020 | 2019

 

City of Wilsonville West Side        
2023 | 2022 | 2021 | 2020 | 2019

 

City of Wilsonville Twist        
2023

Summary of Property Tax

Statement of Taxes Levied        
2023 | 2022 | 2021 | 2020 | 2019

 

Where Your Tax Dollar Goes         
2023 | 2022 | 2021 | 2020 | 2019

 

Tax History         
2023 | 2022 | 2021 | 2020 | 2019

 

Local School Levies        
2023 | 2022 | 2021 | 2020 | 2019

 

Local Government Levies        
2023 | 2022 | 2021 | 2020 | 2019

 

Special Taxes Levied        
2023 | 2022 | 2021 | 2020 | 2019

 

Public Utilities        
2023 | 2022 | 2021 | 2020 | 2019

 

Highest Tax Due Values in Clackamas County        
2023 | 2022 | 2021 | 2020 | 2019

Tax District Rate Information

List of Taxing Districts by Name        
2023 | 2022 | 2021 | 2020 | 2019

 

Tax District Rates         
2023 | 2022 | 2021 | 2020 | 2019

 

Tax code rate detail         
2023 | 2022 | 2021 | 2020 | 2019

 

Tax code rate totals        
2023 | 2022 | 2021 | 2020 | 2019

 

Recap of Incorporated Areas         
2023 | 2022 | 2021 | 2020 | 2019

Tax District Value Information

Value Summary         
2023 | 2022 | 2021 | 2020 | 2019

 

Value History         
2023 | 2022 | 2021 | 2020 | 2019

 

Assessed Value by Property Type         
2023 | 2022 | 2021 | 2020 | 2019

 

Measure 5 Market Value by Property Type         
2023 | 2022 | 2021 | 2020 | 2019

 

Market Value by Property Type         
2023 

 

District Ratio of Assessed Value to Measure 5 Value         
2023 | 2022 | 2021 | 2020 | 2019

 

Commercial/Residential Property Values         
2023 | 2022 | 2021 | 2020 | 2019

 

Changed Property Ratio History         
2023 | 2022 | 2021 | 2020 | 2019

 

Farm and Forestland Soil Type Value Table         
2023

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