Assessment and Taxation

Understanding Your Property Tax Bill

What your statement means

Property data
Property address, legal description and account number.
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.
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.
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
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.
Payment options and due dates
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.
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.

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Foreclosures

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.

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Farm and Forestland Deferrals

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.

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.

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 (PDF from the Oregon Department of Revenue)

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

20% Small Tract Forestland

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

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
January– June	Aug. 1
July – December	Next year's regular filing time

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Property Tax Exemptions for Special Organizations

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 (PDF from the Oregon Department of Revenue).

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Assessment & Taxation

Read more about Assessment & Taxation

Property Tax Collector and Assessor for Clackamas County. Pay your property taxes, find out your tax lot, learn about tax deferment and exemptions options.