Assessment and Taxation

Clackamas County Assessor 2022–23

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 2025, the basic exemption for a disabled veteran or the surviving spouse or registered domestic partner (partner) of a veteran is $26,303 of Assessed Value. The exemption for a service-connected disability is $31,565 of Assessed Value. The exemption amount increases 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.

  2024 Gross Income Limit
  0 dependents	$27,861
  1 dependent	$37,814
  for each additional dependent	+ $9,953

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

• Mailing Address Change
• Tax Payment Options
• Understanding Your Tax Statement

Property taxes support your local services

How county tax dollars are spent

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

• GASB 77
  • 2024–2025
  • 2023-2024
  • 2022-2023
  • 2021-2022
  • 2020-2021

SAL Tables-ORS 309.330

Summary of Property Tax

Statement of Taxes Levied

2025 2024 2023 2022 2021

Where Your Tax Dollar Goes

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Tax History

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Local School Levies

2025 2024 2023 2022 2021

Local Government Levies

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Special Taxes Levied

2025 2024 2023 2022 2021

Public Utilities

2025 2024 2023 2022 2021

Highest Tax Due Values in Clackamas County

2025 2024 2023 2022 2021

Tax District Rate Information

List of Taxing Districts by Name

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Tax District Rates

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Tax code rate detail

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Tax code rate totals

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Recap of Incorporated Areas

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Tax District Value Information

Value Summary

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Value History

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Assessed Value by Property Type

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Measure 5 Market Value by Property Type

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Market Value by Property Type

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District Ratio of Assessed Value to Measure 5 Value

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Commercial/Residential Property Values

2025 2024 2023 2022 2021

Changed Property Ratio History

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Farm and Forestland Soil Type Value Table

2025 2024 2023

Ownership Transfers

Ownership Transfers are processed by the State Department of Consumer and Business Services Building Codes Division (BCD) or through a title company. The new process changes the ownership and location of a home in the State records. Simply signing off on an ownership document or sales agreement does not transfer ownership.

Records in the Assessor's office will be updated only after we receive notice from BCD that a transfer has been completed. Until the transfer is complete, our records will show the selling party as responsible for all property taxes.

Selling a Manufactured Home

To complete the process, you will need to do the following:

1. Pay all property taxes, interest and fees due, as well as an estimated tax for the current fiscal year at the time of the transfer. All tax payments must be secured with certified funds, cash or cashier's check — no personal checks will be accepted for this process.
2. Fill out a Manufactured Home Ownership Document Application for New and Used Homes. The Assessor's Office will confirm that the taxes are paid in full and issue a tax certification. There is a $25 fee to process this form, which can be paid with cash or check. Bring or mail the form with your payment to our office at 150 Beavercreek Road in Oregon City, OR 97045. The form will be returned to you and must accompany any forms submitted to BCD.
3. Provide the current DMV title or BCD ownership document signed off by the seller(s) and any lien holder(s).
4. Send all forms with payment of $55 for the transfer fee to the address shown on the BCD forms.

You may call us at 503-655-8671 for more information or contact BCD at 503-378-4530 or 503-373-1249 or on their website.

Moving a Manufactured Home

1. Secure a placement permit from your local Planning Department to be sure that the manufactured structure may be sited at the new location.
2. To obtain a trip permit for a home moving out of Clackamas County, all taxes for the current fiscal year must be paid. You will need to complete and supply our office with the Manufactured Home Ownership Document Application for New and Used Homes. You will need a county Tax Certification form for the county where the home is moving from and obtain a form for the county the home is moving to. Clackamas County charges a $25 fee for this form.
3. Send the Manufactured Home Ownership Document Application for New and Used Homes form and county Tax Certification, along with a payment for the $55 transaction fee and trip permit fee (each section requires a $5 trip permit), payable to Oregon Department of Building codes, to the address listed on the BCD form.
4. In October, you will receive a tax bill from the county where the manufactured home was located as of January 1 that year.

Exempting a Manufactured Home from Ownership Document

Your DMV title or Ownership Document may be eligible for the exemption process if the ownership of your land and manufactured home are the same. This exemption means that the structure is recorded as part of the land account and is considered real property for all purposes. For more details on how to complete this process, please contact us at 503-655-8671 or BCD at 503-378-4530 or 503-373-1249. You may also contact any Title Insurance company.

Demolishing a Manufactured Home

1. Pay all property taxes, interest and fees currently due.
2. File a Manufactured Home Ownership Document Application for New and Used Homes form with the Assessor's office (there is no processing fee) and submit the current title or ownership document.
3. One of our appraisers will verify the home no longer exists for the applicable tax year. We will notify BCD that the home has been demolished.