A: The only 3% limitation in Oregon’s property tax law is on the Maximum Assessed Value (MAV) of property. Tax rates are not subject to the 3% limitation. Each taxing district has a “permanent” rate that was set when the voters passed Measure 50 in 1997. In addition to the permanent rate, voters may choose to approve additional levies or bonds. Tax rates may increase if the voters approve a new levy or bond. The tax rate will decrease when approved levies or bonds expire if they are not renewed by voters.
MAV was introduced as part of Measure 50. A base MAV was set in 1997 which was the 1995 Real Market Value (RMV) less 10%. Each year your MAV is compared to the RMV of your property and the tax rate is applied to the lower of the two values. If your RMV was less than the MAV in the prior year and the RMV increased more than 3%, your taxable value will increase more than the 3% until it is greater than the MAV at which time it will again be subject to the MAV 3% limitation. MAV only increases by 3% if it was the value used in the prior year.
There are exceptions to the 3% limitation on MAV that may increase your taxable value. New construction with a value greater than $10,000 in a single year or more than $25,000 in a five-year period will increase the MAV more than 3%.
A: Special assessments are taxes in addition to the tax rates. They include state fire patrol, irrigation district assessments, prior year(s) omitted property, and delinquent sewer charges among others. These charges change from year to year on a property to property basis.
Every year the Oregon Department of Forestry sets the assessment for protection of privately owned forestland. The minimum charged for any lot or parcel is $18.75. All properties included in the forest protection district that are classified as “improved” will be levied with a surcharge by the state. It is important to remember that the surcharge for State Fire Patrol does not provide protection for the improvements on the property.
A: Improvements are the existing alterations that have been made to vacant land over time. Your house, shed, carport, or asphalt and stone-work would all be included as improvements to your property. It does not mean that you have necessarily made any changes in the current year.
A: Through the first week in December, you may fill out a “Request for Review” form and we will review the value placed on your property. An appraiser may explain how we arrive at market value. If you are not satisfied with the results of that review you may appeal to BOPTA by December 31. If December 31 falls on a weekend, the deadline to appeal is extended to the next business day. However, unless new improvements were added, no change in the tax will occur unless the real market value is adjusted below the maximum assessed value. BOPTA appeals are filed with the County Clerk’s office. For further information please contact the County Clerk.