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1. How is property valued?

The Assessor assigns a Real Market Value (RMV) to every property in the county. With the implementation of Measure 50 there is no longer a pre-established cycle for reappraisal. Statistical indicators from a variety of sources, including information derived from sales verifications, provide the basis for changes made to various market areas throughout the county. However, properties that have changed and new construction are appraised for the appropriate assessment year to reflect the changes.

2. What value do I pay taxes on?

Your taxes are calculated on the Assessed Value (AV) of your property. The AV is the lower of the RMV and the Maximum Assessed Value (MAV).

3. Why do I have improvements (changed to structures in 2012) on my tax statement when I have made none to my property?

Improvements are houses, garages, sheds, fences, and other types of structures.

4. How are my taxes calculated?

Property taxes are based on a tax rate per $1,000 of assessed value. The rate is comprised of several different taxing districts that vary depending on the location of your property. Each district has an individual tax rate and the consolidated tax rate combines the rates for the various taxing districts in that area.

5. Why did I get two tax statements when I only have one piece of property?

Your property is in two different code areas and has been split for tax purposes only. Part of your property may be in a fire district, within city limits or even different school districts. A comparison of the two statements will show the different districts in which your property is located.

6. How do I change my mailing address?

Address changes must be made in writing and signed by the owner of record. You may call the office at 541-440-4222 and request an address change form, print one from our website or put all pertinent information in a letter and mail to our office.

7. How do I change an incorrect situs address on my account?

The situs address is assigned by the Planning Department. Please contact them at 541-440-4289 for assistance.

8. What do I need to do to add my new married name to my tax account?

You can record a deed from yourself (old last name) to yourself (new last name) or you can fill out an owner request form from our office and we will add your new last name to the account. However, we will also show your previous last name, as that was the name used at the time the property was acquired.

9. How do I remove my deceased spouse's name from my tax account?

Bring in a copy of the death certificate to our office or have an original copy filed with the Clerk’s office. Call the Clerk’s office at 541-440-4324.

10. How does ownership change?

Ownership is generally changed via a document recorded with the County Clerk’s office. Call the Clerk’s office at 541-440-4324 for more information. We receive copies of those recordings and identify the property being transferred from the legal description on the deed and check the title of record with the new document. Allow approximately four weeks for changes to appear in our records.

Ownership can also be changed through a court action:

• Divorce - Bring in or mail a copy of the Final Decree and if applicable the Property Settlement Agreement.
• Lawsuit - Bring in or mail a copy of the Final Decree, Order or Judgment, signed by the judge.
• Probate - Bring in or mail a copy of the Final Decree of Distribution.
• Small Estates - Bring in or mail a copy of the Affidavit or Heirship and the death certificate.

11. What is Urban Renewal?

Urban Renewal is a way for a city or county to clean up blight.

12. How does Urban Renewal work?

The Oregon Constitution allows the Legislature to set up a system to finance urban renewal. This law gives each city and county the ability to activate an urban renewal agency with the power to propose and act on plans and projects to remove "blight." Examples of blight include buildings that are unsafe or unfit for occupancy or the existence of inadequate streets. The area where the work is to be done is known as a "plan area."

13. How is urban renewal funded?

An Urban Renewal Agency establishes a plan area and sets a frozen value for that plan area. Subsequent increases in property value are referred to as ’excess value’. The excess value is what the Urban Renewal district receives taxes on. In essence, it is a shifting of tax from other taxing districts in the plan area to Urban Renewal Agencies.

14. What is the Local Option Tax?

Most taxing districts are allowed to ask voters for temporary taxing authority above the permanent rate limitation. (This type of authority is not available to education service districts.) This authority is known as "local option taxes." Local option taxes are limited to five years for operations and 10 years for capital construction purposes.

Show All Answers

1. How is residential property appraised?

Residential and rural properties are appraised under a mass appraisal system that conforms to State laws and Administrative Rules. Values-based on market sales are established for each property, as well as a reduced Measure 50 (M50) value. That value, called the Maximum Assessed Value (MAV), is the 1995 to 1996 tax year value less than 10%. That value may not increase by more than 3% each year.

Market-Related Cost Approach

Residential and rural properties are appraised using a market-related cost approach. Sales of properties within a given market area, or an area of similar properties, are compiled and analyzed to develop the data used to appraise all similar properties within that given area. Once these values are established, they are monitored yearly using sales that occur within these areas by comparing those sales prices to their Real Market Value (RMV). If the average property sales price is higher than the RMV, the properties in that area are adjusted to reflect the change in the market.

2. I recently purchased my newer house and there is no improvement value on my tax statement. Why not?

Construction on your ’new’ home probably began after January 1st. Because January 1st is the assessment we cannot tax you for the property that was not in existence on that date. That portion of your house that is complete on January 1st of the next year will appear on your next tax statement.

3. You have valued my house for more than it cost me to build it; why is that?

Cost and value are not always the same thing. Our conclusion of Real Market Value (RMV) is based on what the property would sell for in an open market transaction. Not everyone can build their own home; those who can benefit from not paying labor costs and see these savings reflected in the sales price of their property.

4. I'm going to build a new garage/carport or add concrete/blacktop to my property. What will my taxes be?

If the Assessor’s Real Market Valye (RMV) for the new addition is less than $10,000 the value will be added to your RMV only. Under the M50 guidelines, you will not be assessed or taxed for additions under $10,000 unless they fall under the 5 year $25,000 category.

5. Which is less expensive, blacktop or concrete?

Blacktop is approximately half the value of concrete.

6. Are portable buildings and garden sheds taxable?

Yes, both are taxable.

7. I didn't need a permit for my swimming pool, is it taxable?

Yes. All in-ground gunite, fiberglass, and vinyl lined pools are taxable. A building permit is not required for the actual pool itself. However, electrical and mechanical permits are required. Since many property owners do not obtain the required permits, it is typically upon discovery that most pools are added to the assessment roll. All outdoor pools receive a 50% seasonal use discount. Above ground, pools are not taxable, but extensive wood decking or concrete may be.

8. I need an appraisal to get a loan, can you do that for me?

No. You must contact an independent fee appraiser for your loan appraisal.

9. Do I have to let an appraiser on my property?

No you do not. However, without a physical appraisal, we will use the best information available to us and the resulting Real Market Value (RMV) may not be a true reflection of your property.

10. Why are my neighbor's taxes lower than mine?

There are a variety of reasons for the differences in taxes and they vary from property to property. There may exemptions or special assessments involved. Value differences may also result due to the quality of:

• Building size
• Construction
• Location
• Number of outbuildings
• Zoning

11. Will you review my property value without an appeal being filed?

Yes, appraiser field inspections are usually made between January 1st and June 30th. Reviews may be requested during this time but values will reflect the condition of the property as of the January 1st assessment date. ORS 308.204 allows the Assessor to make changes to reduce values in the fall after values have been certified on September 25th. Receipt of the fall tax statement is typically why a property owner requests a value review. Before an action can be taken, a Value Modification Review Request form needs to be filed with the Assessor explaining the reason for the review.

Appeal

If the property owner is not satisfied with the Assessor’s recommendation, an appeal may be filed with the Board of Property Tax Appeals (BOPTA) by December 31st.

12. Why am I not being taxed on my sales price?

First, our assessments are based upon a ’mass’ appraisal system; one sale does not set the market. Second, conditions of the sale and whether it was an arms-length transaction are also factors to be considered.

13. If I find an error in the square footage of my house or the acreage of my property can a correction be made?

Yes. You must file an application with the Assessor and provide documentation of the error.