Assessment and Taxation

State programs may allow you to delay paying property taxes on your residence.

You may qualify for the following deferrals if you are:

Disabled Citizens' Deferral	disabled receiving Social Security disability benefits by Dec. 31 the year before you file a homeowner in Clackamas County
Senior Citizens' Deferral	at least 62 years old by April 15 the year you file a homeowner in Clackamas County

Additional Requirements

Net worth	Your net worth limit is $500,000. Net worth is the total of the current market value of all of your assets minus any debts. It does not include the value of the home for which you're claiming property tax deferral, the cash value of your life insurance policies or tangible personal property (vehicles, furniture, appliances, clothing, etc.) that you own. Assets include: Real property (other than the property for deferral) Cash Checking and savings accounts Bonds
Income criteria	For 2025, annual household income during 2024 cannot exceed $60,000. Household income includes the income of all persons living in the home with you.
Home occupancy	You must have both owned and lived on the property for at least the last five full years ending April 15. If you lived away from the property due to medical reasons, you must attach a medical statement on letterhead from your healthcare provider stating that you are required to be away for health-related reasons.
Homeowner's insurance	You must show proof of homeowner's insurance that covers fire and other casualties.
Real Market Value	The real market value (RMV) of your home cannot be more than 100% of the county median RMV, but there are graduated allowances based on additional years of occupancy.
Interest	Deferral accounts accrue interest at the rate of 6% yearly. Interest continues to accrue each year on the balance of deferred tax amounts paid by the Department of Revenue.
Re-certification	To remain in the program, you must "re-certify" every two years. This means you must re-apply for the program every other year and meet all of the qualifications. If you do not re-certify or qualify, the state will not pay your property taxes.

For either deferral program, you must have a recorded deed to the property or be buying the property under a recorded sales contract. Certain trust or trustee arrangements qualify for deferral. You would not be eligible for deferral if you have a life estate interest in the property.

Additional Information

Reverse mortgages

House Bill 2587 (2019) allows homes with certain reverse mortgages to qualify for the Senior and Disabled Deferral Program.

You may qualify for deferral if you entered into a reverse mortgage between July 1, 2011, and December 31, 2016, and have equity in your home of at least 40% as of the date of your deferral application. This does not enable retroactive deferral payments for prior tax years but enables deferral to pay the taxes to the county going forward for homes that qualify.

The State records a lien on your property

• The deferred taxes paid by the state become a first lien on your property, except for the liens of mortgages or trust deeds that were recorded first.
• The lien amount is an estimate of future taxes to be paid and interest to be charged, based on life expectancy tables.
• When the Oregon Department of Revenue has approved your application, you must tell your mortgage holder that the state will be paying your taxes.

Paying the deferred taxes

The deferred taxes plus interest have to be paid when any of the following occurs:

• The taxpayer getting the deferral passes away leaving no surviving spouse
• You sell the property or in some way change the ownership
• You cease to permanently live on the property

Measure 5 Tax Limitation

The Oregon Constitution sets limits on the amount of property taxes that can be collected from each property tax account. These limits are often called the "Measure 5 limits."

To calculate these limits, taxes are divided into categories described in the constitution. The categories are:

Some taxes, usually for general obligation bonds, are not subject to limitation.

If taxes in either category exceed the limit for that property, the taxes are reduced or "compressed" until the limit is reached.

Local option taxes are compressed first. If the local option tax is compressed to zero, and the limit still hasn't been reached, the other taxes in the category are proportionally reduced.

Measure 50 Value Limitation

Measure 50 rolled back the 1997–98 assessed (taxable) value of each property to 90% of its 1995–96 value. This is known as Maximum Assessed Value (MAV). Adjustments to MAV are made for items such as new construction.

Key facts:

• Limits future growth on maximum assessed value to 3% annually, unless it exceeds the real market value.
• Taxes are based on the lower of real market value (RMV) or maximum assessed value (MAV), which is known as assessed value (AV).
• Exceptions to the 3% cap are for items such as new construction, remodeling, new subdivisions, and rezoning which may increase assessed value and taxes more than 3%.
• AV can also increase more than 3% when Real Market Value is less than Maximum Assessed Value and market values are increasing.
• Established permanent tax rates for all local districts with existing tax bases and serial levies.
• Allows voters to approve new short-term local option levies to fund additional services or approve bond measures for capital improvements. These are outside the permanent rate limits and need to be approved at a general election or an election with at least a 50% turnout (double majority).

Helpful Videos

How to Appeal Your Property Value

If you disagree with the value of your property as shown on your tax statement, you may file an appeal with the Property Value Appeal Board (PVAB). You can get petition forms and information from the County Clerk by calling 503-655-8662.

A reduction in RMV will not mean a reduction in taxes unless the RMV is reduced below the AV — except in situations such as new construction and remodeling, if RMV is lowered then AV is reduced and taxes are decreased.

Note: Some properties may experience a small refund, particularly where there are school local option levies, when RMV approaches AV due to the Measure 5 tax rate limits.

Contact the Assessor’s office at 503-655-8671 if you have questions regarding your property value. If you feel the market value shown on your tax statement is too high, we encourage you to file an appeal with the Property Value Appeal Board (PVAB).

• The deadline to file an appeal is December 31 — or the first working day in January, if December 31 falls on a weekend.
• Appeals to the Property Value Appeal Board (PVAB) must be filed after receipt of your tax bill.
• Contact the Clackamas County Clerk’s office at 503-655-8662 for filing information, specific petition guidelines and to see a petition filing checklist for filing your appeal.
  
  Clackamas County Clerk, PVAB 
  1710 Red Soils Court, Suite 100 
  Oregon City, OR 97045 map
• Appeals are for the current tax year only.

If you miss the above deadline, or you disagree with a prior year's value, you may file an appeal with the Magistrate Division of the Oregon Tax Court. Appeal forms may be obtained by calling the Oregon Tax Court, Magistrate Division at 503-986-5650. Certain standards must be met to have appeals to the magistrate heard. All appeal forms are available in the Assessor's Office or you can download an Information Circular from the State about the appeals process.

Ways to Pay

The Clackamas County Assessor’s Office strives to make services inclusive. If you encounter accessibility barriers, please contact us at 503-655-8671 or propertytaxinfo@clackamas.us. We will do our best to respond to your inquiries within two business days. 

Early and Late Payments

Discounts and installments

If you pay your bill early, you may qualify for a discount.

Full payment by Nov. 15	3% discount on the current year
2/3 payment by Nov. 15	2% discount on the current year Pay the remainder by May 15.
1/3 payments by Nov. 15	0% discount on the current year Next 1/3 payment by Feb. 18. Pay the remainder by May 15.

Interest on late payments

Interest will be charged on any payment made after the installment due date for the schedule you choose. The rate of interest is determined by Oregon statute, which is 16% annually or 1.333% monthly until paid. If property taxes are not paid on time, interest accrues on the 16th of each month.

Payments made with electronic bill pay services must be received in our office by the due date. Please request your payment in advance with your bill pay provider.

Payments made with checks that are returned by the bank are not eligible for any discount.

Delinquent taxes and lien dates

Real property tax is delinquent if not paid by May 15. Foreclosure proceedings on real property begin when taxes have been delinquent for 3 years. Real property tax accounts with an unpaid balance for any tax year marked with an (*) on the front of your tax statement are subject to foreclosure if not paid on or before May 15. Property tax payments must be credited to the earliest year that taxes are due. For example, if you owe taxes for 2020, 2021, 2022 and 2023, any payment made will be first applied to 2020 and so forth.

Learn more about foreclosures.

Prepayment of property taxes

Unless authorized by law, no prepayments of property taxes that have not been certified by a taxing district shall be collected or accepted (OAR 150-311-0260). Examples of law allowing prepayment of taxes include recording a subdivision, creating a condominium or moving a manufactured home.

What Your Statement Means

1. Property data
   Property address, legal description and account number.
2. Ownership and mailing address
   If the mailing address on your statement is incorrect or has changed, check the box on the front of your payment stub and write the correct address on the back or contact our office. It is the property owner's responsibility to inform the Assessor of any address changes.
3. Real Market and Assessed (taxable) Property Value
   Real Market Value (RMV) is the county assessor’s estimate of the market value of your property as of Jan. 1, of the current year. Under Measure 50,
   Assessed Value is the lower of the RMV and Maximum Assessed Value (MAV). Learn more about RMV, MAV and AV.
4. Taxing districts
   Your tax statement shows the taxes imposed for each of the districts where your property is located. Each district collects a permanent tax rate for ongoing services, plus any voter-approved taxes. Measure 5 requires levies to fall into three categories:
   1. Education taxes
   2. General government taxes
   3. Bond taxes authorized by voters
5. Yellow or green statement?
   If your tax statement is yellow...
   Receiving a yellow tax statement means a lender requested information and may pay your property tax. Call your lender if you have any questions about who is responsible for payment. Please keep this statement for your records and do not pay with this statement if your lender pays your property taxes.
   If you receive a green statement...
   Receiving a green tax statement means a lender did not request information to pay your property taxes. Call your lender if you think they are responsible to pay. Please keep this statement for your records. Pay taxes by Nov. 15 to receive a discount and avoid interest.
6. Payment options and due dates
7. Delinquent taxes
   The amount of tax and interest owed from previous years. Taxes identified with an asterisk (*) may result in property foreclosure if not paid. Payments will be applied to the oldest tax year first.
8. Total taxes due (after discount)

Please return the lower portion of your tax bill(s) with your payment and use the enclosed envelope with the appropriate postage. Write your account number(s) on the front of your check to ensure proper credit. Your cancelled check is your receipt. The upper portion of the tax statement should be kept for your records.

• Payment for property taxes must be credited to the earliest year for which the taxes are due on the property for which the payment is being made.
• The due date for property tax payments is Nov. 15. If the 15th is a weekend or holiday, it will be the next business day.
• Please mail early to ensure you receive your discount and avoid interest.

Delinquency

Property taxes may be paid in full by Nov. 15 or in three installments (Nov. 15, Feb. 15 and May 15). Any taxes remaining unpaid as of May 16 are delinquent. The property is subject to foreclosure when the taxes are three years delinquent.

June 30 is the last day to pay taxes with a personal check. Payments made after this date must be in the form of cash, money order or cashier's check. Personal and/or business checks will not be accepted.

Notification

Your annual tax statement shows delinquent taxes and the current year's taxes. Also, on the statement is the delinquent year which causes the property to be subject to foreclosure.

If the tax is unpaid after May 15 of any year, a delinquency notice of foreclosure proceedings will be mailed to the taxpayer.

First Notice 5/16	Delinquency notice
Second Notice 6/16	Notice that property is subject to foreclosure All properties with 3 years delinquent tax are notified.
Third Notice 7/16	Notice of publication Indicates newspaper, publication date and last day to pay to avoid addition of 5% penalty. Publication can be avoided by payment of the full tax and interest of the taxes delinquent for 3 or more years. Payment must be delivered by 5 p.m. on that date, not postmarked. The property will be included in the publication unless payment is actually received.

(Dates vary from year to year)

Each August the foreclosure list is published in a newspaper designated by the Board of County Commissioners. A 5% penalty is assessed on the total amount published (delinquent taxes plus interest) and added to the account. Publication includes the name of the property owner, account numbers, tax years of delinquency, amount of tax and interest.

After the foreclosure list is given to the newspaper for publication, property can be removed from the foreclosure list by paying the full tax and interest for taxes delinquent for three or more years, plus the 5% penalty.

If you believe your property should not be part of the foreclosure process, you must file your reasons with the court within 30 days of publication. Judgement will be taken 30 days after the publication.

2-year Redemption Period

To redeem property from foreclosure during this period, all taxes and interest for all years included in the foreclosure, the 5% penalty, 9% interest, and foreclosure fees must be paid in a lump sum. Partial payments are not accepted. Only the following persons can redeem the property:

• a person with recorded legal interest in the property at the date of judgment and decree
• an heir or devisee of a person with a legal interest in the property
• a holder of a lien of record on the property — such as a mortgage company
• a municipal corporation with a lien on the property, such as a city or sewer district

Not later than one year before the redemption period expires, all persons with a legally recorded interest in the property are notified by regular and certified mail that the period of redemption will end. The tax collector is responsible for providing this notice. A title company will provide litigation reports to identify the lien holders to be notified. The actual cost of the report will be charged to the property.

The taxpayer keeps possession of the property up to the time the tax collector deeds the property to the county. If the property is damaged or destroyed in any way during the period of redemption, it may be immediately acquired by the tax collector.

County acquires deed

At the end of the redemption period, the tax collector deeds the property to the county. All taxes are cancelled and the property is removed from the tax roll. The taxpayer's ownership rights are terminated at this point. The taxpayer may ask the County Commissioners to sell the property back at a private sale. The Board may do so, but does not have to.

The property becomes part of the county's lands and can be sold at public auction to the highest bidder. Property foreclosed and deeded to the County is disposed of as surplus real estate.

Farm and forestland deferrals allow residents to defer a portion of their property taxes to a later date if they meet certain criteria, like acreage size and land use.

In 1961, Oregon passed legislation to adopt Special Assessment Laws for Agricultural and Forestry practices. The Legislature recognized that Agriculture and Forestry significantly contribute to Oregon’s Character and economy. As an incentive to promote agriculture and Forestry practices, Oregon offers several Special Assessment Programs. These programs reduce the property tax the landowner pays annually- if the owners agree to manage the property primarily for farming or for growing and harvesting timber.

To apply for either deferral, you will need to apply to the Clackamas County Assessor to determine if your land qualifies.

CMap is where you can find your zoning and jurisdiction information.

• Un-zoned Farmland Deferral Info
• Exclusive Farm Use Deferral Info
• Forestland Deferral Info
• Stocking Requirements for Forestland

Applications can be requested by email or picked up from the Assessor’s office between January 1 and April 1 of each tax year.

Exclusive Farm Use (EFU)

Must have had a commercial farm use prior year.

Application Period Original or first application	None required, but notify Assessor of your farm use.
Requirements to remain qualified	Profit motive    Typical and accepted farming practices each and every year. May qualify for farm homesite.
Change of primary use ORS 308A.724 to another special assessment	Regular application time.

• Exclusive Farm Use Deferral Info Circular

Unzoned Farmland

Profit motive, typical and accepted farming practices each and every year and continue to meet gross income requirements”.See below.

Application Period Original or first application	Jan. 1 – April 1
Requirements to remain qualified	Profit motive    Typical and accepted farming practices each and every year and income requirements according to size of operation.
Change of primary use ORS 308A.724 to another special assessment	Regular application time.

• Un-zoned Farmland Deferral Info Circular

100% Forestland

Two (2) acres or more of forestland. Held and used for the primary purpose of growing and harvesting trees of a marketable species.

Application Period Original or first application	Jan. 1 – April 1
Requirements to remain qualified	Meets stocking standards Forest Practice Act replanting at end of harvesting. Minimum 200 trees per acre.
Change of primary use ORS 308A.724 to another special assessment	Regular application time. Also change from one forestland option to another.
Severance tax due at harvest of forest product	No

• Forestland Deferral Info Circular
• Stocking Requirements for Forestland

20% Small Tract Forestland

10 to 4,999 forestland acres. Held and used for the primary purpose of growing and harvesting trees of a marketable species.

Application Period Original or first application	Jan. 1 – April 1. New application required by purchaser within 30 days of notification.
Requirements to remain qualified	Meets stocking standards Forest Practice Act replanting at end of harvesting. Minimum 200 trees per acre.
Change of primary use ORS 308A.724 to another special assessment	Regular application time. Also change from one forestland option to another.
Severance tax due at harvest of forest product	Yes

• Forestland Deferral Info Circular
• Stocking Requirements for Forestland

Disqualification by Assessor or by State Forester? Owner may apply for another special assessment. Seller required to notify assessor upon change of ownership.

Date	File by
Jan. – June	Aug. 1
July – Dec.	Next years regular filing time

Property tax exemption is not automatic. An application must be filed with the County Assessor.

An application must be filed with the County Assessor on or before April 1 of the assessment year for which the exemption is requested. If the property is acquired after March 1 and before July 1, the application must be filed within 30 days of acquisition or use. If the application is not filed on time, it may be filed no later than Dec. 31 if a late filing fee accompanies the application.

Qualified organizations may also claim a property tax exemption on real or personal property held under a lease. The lessee, not the owner, must file an application with the County Assessor. Filing requirements are basically the same as for owners.

Organization	Requirements
Religious organizations	Must have a constitution, bylaws or charter which states its mission and purpose. Property may include: houses of public worship; buildings and personal property used for administrative, educational, and recreational purposes; or pews and furniture used in the exempt buildings. Any portion of property that is not used for religious purposes will not be exempt. An individual cannot qualify.
Schools	Schools, academies and student housing owned or being purchased by a religious or charitable organization may qualify for property tax exemption. A private school may qualify for exemption provided the school is charitable. Property must be used for accredited educational purposes.
Fraternal organizations	Must be established under the lodge system with a ritualistic form of work and a representative form of government. The organization must provide financial support to a charitable activity with the purpose of doing good for others, rather than for the convenience of its members, and is not solely a social club. The property must be actively occupied and used for lodge work, entertainment or recreational purposes. It is not exempt if it is rented to others for sums greater than reasonable expenses for maintenance and upkeep. College fraternities and sororities are not fraternal organizations under this law.
Literary, benevolent, charitable organizations, scientific institutions and volunteer fire departments	The primary purpose and activity of these organizations is to provide charity. Generally, volunteers serve to further the goals of the organization. The Assessor examines the documents of each individual applicant and determines eligibility on a case-by-case basis.

If you have questions, or wish to file, you can contact our office at 503-655-8671 and ask for assistance with the Property Tax Exemption, or download an Information Circular about Property Tax Exemptions for Special Organizations.