Assessment and Taxation

Clackamas County

The elected Clackamas County Board of County Commissioners govern the County Offices and there are several different county levies dedicated to certain services as shown below:

• County Public Safety 
  Preserves life, upholds the law, prevents crime, holds offenders accountable and promotes safety in Clackamas County.
• Enhanced Law Enforcement 
  Provide enhanced law enforcement services by contract with the Clackamas County Sheriff. The district is also authorized to construct, maintain and operate appropriate service facilities to fulfill that purpose.
• Library 
  The library district was organized under provisions of ORS Chapter 451 to provide financial support to the library service providers of Clackamas County in order to operate city libraries.
• County Rural/City 
  The county general fund receives revenue from the permanent rates established under Measure 50 by service area. Incorporated Clackamas County consists of all city boundaries except the following: Barlow, Estacada, Johnson City and Rivergrove. Clackamas County Rural contains the rest of the county outside the incorporated areas.
• County Emergency Radio Communication System

Cities

• Barlow
• Canby
• Estacada
• Gladstone
• Happy Valley
• Johnson City
• Lake Oswego
• Milwaukie
• Molalla
• Oregon City
• Portland
• Rivergrove
• Sandy
• Tualatin
• West Linn
• Wilsonville

Colleges

There are 3 community colleges within the county. Clackamas Community College is wholly within our county; Mt Hood and Portland Community Colleges stretch across other counties.

• Clackamas Community College
• Mt Hood Community College
• Portland Community College

Educational Service Districts (ESD)

There are 5 ESDs in Clackamas County that service K-12 school districts.

The purpose of ESDs is to develop, strengthen and maintain both formal and informal channels of communication with local school districts, the Oregon Department of Education and other external educational and governmental agencies. The ESD Board of Directors is also the boundary board for education districts, overseen by the Oregon Dept. of Education.

The Clackamas ESD serves teachers and students in 10 school districts in Clackamas County — a geographic area of 1,879 square miles. As one of Oregon's 19 ESDs, Clackamas ESD works to provide our county's school districts with a wide variety of educational programs and services, many of which are too costly or too limited in demand for a single location.

• Clackamas County
• Jefferson County
• Multnomah County
• Northwest Regional
• Willamette

Fire districts

Providing fire protection, fire prevention, emergency medical services and rescue operations to the communities they serve.

• Aurora Rural District
• Canby Rural Fire District
• Clackamas County Fire District #1
• Colton Rural Fire District
• Estacada Rural Fire District
• Hoodland Rural Fire District
• Lake Grove Fire District
• Molalla Rural Fire District
• Monitor Rural Fire District
• Riverdale Fire District
• Sandy Rural Fire District
• Silverton Rural Fire District
• Tualatin Valley Fire & Rescue

Service districts

Service districts are organized under ORS 451 and can be organized under varying ORS chapters and provide various services.

• Clackamas County Service District No. 1 and Water Environment Services (WES) were organized to construct and operate sanitary sewer systems and to serve those unincorporated areas which drain into the lower Tualatin River and the Oswego Lake Basin within the county's boundaries.
• Clackamas County Service District No. 5 constructs and operates facilities for lighting of streets and highways in a  designated area of Clackamas County.
• Metro Service District (Metro) was formed in the 1950s under ORS 268 and serves more than 1.5 million people in Clackamas, Multnomah and Washington Counties. The District’s boundary encompasses Portland and 24 other cities from the Columbia River in the north to the bend of the Willamette River near Wilsonville, and from the foothills of the Coast Range near Forest Grove to the urban growth boundary in the east. Metro manages the urban growth boundary and provides region-wide planning and coordination to manage growth, infrastructure and development issues that cross jurisdictional boundaries. It protects farms and forests from urbanization, provides services that are regional in nature and manages 17,000 acres of parks, trails and natural areas. Metro runs the Oregon Zoo, Oregon Convention Center, Portland Expo Center and Portland's 5 Centers for the Arts. Metro oversees the region's solid waste system working with communities and industry partners to reduce waste in a cost effective manner.

Urban renewal

Clackamas County Development Agency was organized in December 1977 under the provisions of ORS Chapter 457 as the urban renewal of the county responsible for implementing public improvement programs in the vicinity of the Clackamas Town Center Shopping Mall and other industrial and recreations areas of the county.

The city urban renewal agencies are: Canby, Gladstone, Estacada, Happy Valley, Lake Oswego, Milwaukie, Molalla, Oregon City, Portland, Sandy and Wilsonville.

• Canby
• Clackamas County
• Estacada
• Gladstone
• Happy Valley
• Lake Oswego
• Milwaukie
• Molalla
• Oregon City
• Portland
• Sandy
• Tualatin
• Wilsonville

Water districts

Water districts provide wastewater collection and treatment and water quality enhancement services for Clackamas County communities.

Miscellaneous

• Vector Control 
  Responsible for the prevention, control or eradication of public health vectors and vector habitats with the district and for control of predatory animals with the district. Also protects health and enhances livability through control of the rat and mosquito populations, and serves as a resource for addressing public health vector problems. Programs include rodent control, mosquito control and code enforcement, which enforces some specific county and city municipal codes.
• TriMet Transportation 
  TriMet provides bus, light rail and commuter rail service in the Portland metropolitan area. Their transportation options connect people with their community, while easing traffic congestion and reducing air pollution — making our region a better place to live. TriMet currently does not levy any property tax in the three regional counties, Clackamas, Multnomah and Washington.
• Clackamas County Extension and 4-H Service District 
  This district is not governed by Clackamas County but was organized under provisions of ORS Chapter 451 to provide financing to Oregon State University educational agricultural extension programs.
• Clackamas County Soil and Water Conservation 
  Oregon's Soil and Water Conservation Districts provide technical assistance, educational outreach, and other conservation services to landowners, managers, and citizens. The district provides leadership in delivery of state water quality programs, watershed enhancement programs, and local conservation efforts that contribute to the Oregon Plan for Salmon and Watersheds. The districts coordinate and partner with state and federal natural resource agencies, private organizations and local governments.

I have a new mortgage company. Will they pay my taxes this year?

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.

What are Forestland Fire Protection Fees?

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 $20.00 ($1.7856 per acre) and the surcharge for improved properties $58.00. For more information, you may contact the Clackamas County district office in Molalla at 14995 S Hwy 211 in Molalla. Their phone number is 503-829-2216.

I've built a new house. When do I start paying property taxes?

The assessment date for all property is January 1. This means new construction is valued at the percent completed on January 1. 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 1, then you will pay tax only on the land until the following year

What if I remodel or add a structure to my property?

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 assessed value roll back.

Why is my purchase price different than the Assessor's market value?

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.

What will happen if real estate prices drop causing market values to fall below assessed values?

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.

How is my Assessed Value calculated?

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.

Who files a personal property tax return?

• Each individual, partnership, firm, or corporation that has taxable personal property must file a return by March 15 of each year.
• If you were assessed the previous year, the county assessor, prior to Jan. 1 will mail a Confidential Personal Property Tax Return form to you. You must report property you own or had in your possession as of Jan. 1 at 1 a.m. If you do not receive a form from the assessor, you are still obligated to obtain and file a personal property tax return. There is a penalty for late filing. If you need help completing the form, contact your county assessor's office at 503-655-8671 extension 7612 or 4223, or dial direct at 503-742-4223.
• If you sell your business, notify the county assessor to avoid future liability on the personal property.

What personal property is not taxable?

These items are exempt from property tax:

• Intangible personal property. Money at interest, bonds, notes, shares of stock, business records, computer software, surveys and designs, and the materials on which the data are recorded (paper, tape, film, etc.) (ORS 307.020).
• All items held exclusively for personal use. Household goods, furniture, clothing, tools, and equipment used exclusively for personal use in and around your home (ORS 307.190).
• Farm animals. Livestock, poultry, fur-bearing animals, and bees (ORS 307.394).
• Inventories. Items of tangible personal property which are or will be sold in the ordinary course of business (materials, containers, goods in process, and finished goods) (ORS 307.400).
• Farm machinery and equipment (ORS 307.394).
• Licensed vehicles other than fixed load/mobile equipment (ORS 801.285).

What if I file late?

The penalty is 5% of the tax owed if the return is filed after March 15, but on or before June 1. The penalty increases to 25% of the tax owed if the return is filed after June 1st, but on or before Aug. 1. After Aug. 1, the penalty is 50% of the tax owed (ORS 308.296).

What happens after the return is filed with the county assessor?

Your return will assist in the valuation of your personal property. In some cases an appraiser may inspect your property. Your return will remain a confidential record at all times. After Oct. 25, you will receive a tax statement showing the value of your personal property and the amount of tax due.

Disabled Citizens' Deferral

• disabled
• receiving Social Security disability benefits by Dec. 31 the year before you file
• a homeowner in Clackamas County