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.

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).

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

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.

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.

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.

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

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 account. However, we will also show your previous last name, as that was the name used at the time the property was acquired.

Bring in a copy of the death certificate to our office or have an original copy filed with the Clerk's office.

Ownership is generally changed via a document recorded with the County Clerk's office. 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.
      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.
      Lawsuit - bring in or mail a copy of the Final Decree, Order or Judgment, signed by the judge.

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 account. However, we will also show your previous last name, as that was the name used at the time the property was acquired.

To remove a deceased person's name from your account, that person must have held title with someone else with the right of survivorship. The death certificate must be recorded with the County Clerk's Office.

Ownership is generally changed via a document recorded with the County Clerk's office. 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. 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. Lawsuit - bring in or mail a copy of the Final Decree, Order or Judgment, signed by the judge.

Manufactured Structure ownership is changed via notification from DCB (Dept of Consumer & Business.

We do not automatically work surveys that are filed with the Surveyor's office. Once you have filed the survey, you need to fill out an owner request from in order for us to process the boundary adjustment.

Assessment tax lots are based on ownership and mapping and are not necessarily a legal lot of record.

It is probably only an easement. The Assessor's office does not generally show easements on our maps.

Oregon laws provide for a variety of property tax exemptions for both qualifying individuals and certain organizations. Each type of exemption has specific qualifications. Property tax exemptions are not automatic. Application for exemption must be made between January 1 and April 1 or April 15 of the year for which the exemption is being requested, depending on the type of exemption requested.

If you are a veteran with a 40% disability, or the surviving spouse of a veteran, you may qualify for this exemption. If you are a qualifying veteran or a surviving spouse and live in your home, you may apply for and receive the exemption. Application must be made no later than April 1st of the year for which the exemption is being requested. For further information please contact the Assessor's office at (541) 440-6184.

A veteran must have been a member of the United States armed forces who was discharged or released under honorable conditions. In addition, the veteran must meet one of these requirements:
- Served at least 91 consecutive days beginning on or before January 31, 1955.
- Served at least 179 consecutive days beginning after January 31, 1955.
- Served for 178 days or less and was discharged or released from active duty under honorable conditions because of a service-connected disability.
- Served for 178 days or less and has a disability rating from the United States Department of Veterans Affairs.
- Served for at least one day in a combat zone.
- Received a combat or campaign ribbon or an expeditionary,medal for service in the Armed Forces of the United States.
- Is receiving a nonservice-connected pension from the United States Department of Veterans Affairs.
OR:
- The service member was discharged or released under honorable conditions because of a service-connected injury or illness before completion of the minimum service period described in the points listed above.
- Attendance at a school under military orders before active enlistment or regular tour of duty is not considered active service. Normal military training for duty as a reservist or member of a National Guard unit is not considered active service for this exemption.

The Oregon Legislature set up programs that allow qualifying property owners to delay paying property taxes on their residences, including Manufactured Structures, houseboats, multifamily, and income-producing properties.
  If you qualify for one of the deferral programs, the state will pay your property taxes to the county. A lien will be placed on your property. You will be charged lien recording fees, which are deferred. Interest on the deferred taxes, at 6 percent per year, is also deferred.
  The taxes must be paid, with interest, when the owner dies or sells the property, moves or changes ownership.

There are two deferral programs, one of which you may qualify for. The disabled citizen’s deferral is for Oregon homeowners, under the age of 62, who are collecting federal Social Security benefits. The senior citizens’ deferral is for Oregon homeowners, over the age of 62.
    - Either husband or wife may apply, or both may apply jointly.
    - Two or more people (other than a married couple) may apply for deferral as joint owners.
    - You may apply for a deferral if you have a veteran’s exemption and still have property taxes to pay.
    - You may be living away from the property due to medical reasons. In this case you must send a medical statement to the Oregon Department of Revenue (DOR). It must be on letterhead from your health care provider.

To qualify for either deferral program, your total household income must be less than $32,500 for the preceding year. Household income includes both taxable and nontaxable income, including Social Security and pensions. The income limit may change each year.
    - You must have a recorded deed to the property or you must be buying the property under a recorded sales contract. You may have a revocable trust.
    - You are not eligible for a deferral if you have a life estate in the property.
    - For the Disabled Citizens’ Property Tax Deferral, you must be receiving federal Social Security disability benefits on December 31 of the year before you apply.
    - You must send a copy of your federal Social Security award letter with your deferral application.
    - For the Senior Citizens’ Property Tax Deferral, you must be at least 62 years old by April 15 of the year you apply.

Please contact the Assessor's office at (541) 440-6184 for the necessary applications and any additional information you may need.

Qualifying non-profit organizations may have their property taxes cancelled. The most common qualifying entities are: religious, fraternal, literary, benevolent, or charitable organizations and scientific institutions.
Property for which an exemption is requested must be actively occupied and used by the organization in a way that furthers its stated purpose. The property must also be reasonably necessary. Any portion of the property that does not meet these criteria is subject to assessment and taxation the same as all other taxable property. Exemption is not automatic. An application must be filed with the Assessor between January 1 and April 1; unless purchased prior to July 1 in which the applicant shall file within 30 days of acquisition or change of use.
Certain leased property, real and personal, may also qualify for exemption with similar deadlines. For more info go to Property Tax Forms or contact the Assessor's office.

No. The land must be in use, or groundwork and foundation started, by June 30 of the year applied for.

If the start date is before July 1 you have 30 days from the start/sign date to apply for exemption.

Some properties are eligible for reduced assessments through either farm use special assessment or forest special assessment. The guidelines for qualifying for farmland are influenced by zoning. Properties in an Exclusive Farm Use (EFU) zone must be farmed with intent to make a profit. If these properties are employed in a farm activity, and there are annual sales of commodities, the properties may qualify for farm use special assessment. Properties zoned other than EFU can also qualify for farm assessment using the same guidelines, with two important differences. There are specific sales levels required and the operator must file an IRS Schedule F. Sales volumes must be confirmed by the IRS Schedule F or Farm Schedule and said form must be supplied to our office on request. Non-zoned properties must prove that they have met the farm income level 3 of the past 5 years before they are eligible for farm use special assessment.

Property in an EFU zone must have been farmed the prior year to be eligible for special assessment. Property can also receive a Western Forest Special assessment and this assessment can be granted in any zone that does not prohibit logging. Forestland is identified as being held or used for the predominant purpose of growing and harvesting trees of a marketable species. The property must have at least two acres stocked with at least 200 growing conifer trees per acre. Properties can also qualify based on a formal reforestation plan. If a property is removed from one of these special assessment programs, a disqualification penalty will be calculated and may be collected. The penalty is basically a 5 year recovery of the tax savings received by being under special assessment. Farm special assessed properties in an EFU zone are subject to a disqualification penalty of up to 10 years. Specific questions regarding these programs should be directed to (541) 440-4222.

The RMV is the Assessor's determination of the real market value of your property. If your property is receiving special use, only the specially assessed land value is added into the RMV, not the actual market value of the land receiving special use. For the actual RMV add the Improvements + Land + Land Spec. Mkt. The AV is the value used to calculate your taxes. Typically it is the 1995 RMV minus 10% that became the 1997 Measure 50 (M50) assessed value. Each year this amount is subject to a 3% increase, plus any exception value that arises from changes to your property improvements.

This flag is placed on properties with billed liens, properties in foreclosure or bankruptcy, and properties that have been removed from special use. When a change of use occurs, due to removal from special assessment use by owner request or from lack of use, the property is either billed for the use change or the Potential Additional Tax flag is added to the account. A property with the Potential Additional Tax flag will retain the flag until the lien is paid or the property requalifies for special use. If the property qualifies for special use it will begin ‘working' off the lien. The liens are calculated for either 5 or 10 years depending on the zoning.

This statement identifies all properties that are receiving a special assessment on their land, farm or forest. The flag informs the owner that if the land use changes from special use there is the possibility of an additional tax to the property. This notation is also helpful to title companies, realtors and potential buyers. (in some cases, properties could be flagged for some sewer liens or road district liens)

Merging a Manufactured Structure takes place once the application to exempt has been recorded. Notification of recording comes from either the Title Company, or throught our office, from the property owner. Taxes only need to be paid on the Manufactured Structure that is being de-titled. When a Manufactured Structure is being re-titled, the taxes on the real property account must be paid.

This fee was created by the 1989 Oregon Legislature whereby the owner of a personal manufactured structure is assessed a fee annually through the property tax system. Funds are used primarily to provide mediation services to resolve disputes between tenants and landlords. That annual fee is $6.00.

When you have your placement permit from Planning, take it to the Assessor's office to complete the additional forms necessary to complete your change of site request. The forms required are either the Notice of Sale/Change of Ownership, or the Multi Purpose Change form. The fee to process a trip permit is $55 plus $5 per side. The fees, and any taxes owing, must be paid in certified funds only. You will also be asked to provide the name and phone number of the transporter

To complete the process, you will need to do the following: 1. Complete a three-page form called a Manufactured Structure Notice of Sale Form and a Supplemental form. Forms 2952 and 1066 2. Submit the DMV title or BCD ownership document signed off by the seller(s) and any lien holder(s) 3. Pay a transfer fee of $55.00, certified funds or cash only. 4. Pay any outstanding property taxes due as well as for the current fiscal year at the time of the transfer (July 1 to June 30) 5. All property taxes and fees must be paid with certified funds. You may call us at 541-440-4296 to find out more information. Please be aware that tax payments are required to be secured by cash or certified funds, we do not accept personal checks for ownership transactions.

First you will need to secure a placement permit from your local Planning Department to be sure that the manufactured structure may be sited at the new location. When you have your placement permit from Planning, take it to the Assessor's office to complete the additional forms necessary to complete your change of site request. The forms required are either the Notice of Sale/Change of Ownership, or the Multi Purpose Change form.
  The fee to process a trip permit is $55 plus $5 per side. The fees, and any taxes owing, must be paid in certified funds only. You will also be asked to provide the name and phone number of the transporter. To obtain a trip permit for a Manufactured Structure moving out of Douglas County all taxes for the current fiscal year must be paid. If there is a change of ownership then a Notice of Sale Change of Ownership form and Supplemental form will need to be submitted. If no ownership change is occurring then a Multi Purpose Change form and a supplemental form with information regarding the new location for the Manufactured Structure will need to be submitted.
  Please be aware that when obtaining a trip permit for a Manufactured Structure, the transaction fee and tax payments must be secured by cash or certified funds, we do not accept personal checks. You will receive a tax bill from the county where the Manufactured Structure was sited on January 1 of the current year. A Manufactured Structure that moves between January 2nd and December 31st will be moved and billed at the new location in our records for the next fiscal tax year.

Your DMV title or Ownership Document may be eligible for the Exemption process if you own the land the Manufactured Structure is located on. 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 541-440-4296 or you may contact any Title Insurance company.

When you demolish your Manufactured Structure, you need to...
       -Pay all property taxes currently due.
       -Complete the Manufactured Structure destruction certificate, obtained through the Assessor's office.
       -Submit the title or ownership document if available, as well as proof of the destruction.
       -If no proof of destruction is available, a permit will be made for verification from an appraiser in our office.

When you want to change the name on the ownership, you need to...
       -Complete the Notice of Sale/Change of Ownership form.
       -If there is a security interest holder on the account, they must also acknowledge this change of ownership.
       -Submit your current ownership document or DMV Title.
       -There is a $55.00 fee to create the new ownership document, any outstanding taxes must be paid as well. Certified funds only.

• Complete the Manufactured Structure Security Interest Change form • Documentation with the registered owners acceptance or acknowledgement • There is a $55.00 fee to create the new ownership document; any outstanding taxes must be paid as well. Certified funds only.

To start this process, you must issue a 45 day notice to the owners and security interest holders according to ORS 90.425 or 90.675 with copies being sent to the tax office and the assessor’s office. If there are further questions about the process, you may need to contact an attorney.

Taxable personal property includes machinery, equipment, furniture, etc. held for use in a business. This includes any property being used in a business, property not currently being used, in storage, or held for sale

The Assessor is responsible for the valuation of all taxable personal property. To assist the Assessor in this process each individual, partnership, firm or corporation that has taxable personal property must file a return listing all property in their possession or control by March 1 each year. Oregon law requires that personal property be valued at 100% of its real market value (RMV) and that it be taxed in the county that it was located in on January 1

If you have filed a return in prior years we have included with your form an asset list and addition/deletion page. Review the asset list for changes and note all changes on the addition/deletion page; if there no changes please write 'None' or 'No Change' in each section. If you have an asset list you do not need to re-list your property on Schedule 5. Complete Schedules 1 through 4 and the Taxpayer's Declaration. Verify your property location and make any changes to name and mailing address in the box with your preprinted name and address. Return the completed form, asset list and addition/deletion page to our office. If you are filing for the first time you must complete the entire form. This includes all schedules, property location, date business began in the county and the Taxpayer's Declaration. You must provided a complete and itemized list on Schedule 5 and you may not use vague descriptions like 'Furniture,' 'Equipment,' or 'Misc.'

Yes, you do. You must report all property used in conjunction with the business, whether owned, leased, rented, borrowed or brought from home. Leased and rented property should be reported on Schedule 1 and all property on Schedule 5.

The asset list does not contain values. The list is simply a convenience for you so you do not have to re-list your Schedule 5 property each year. It contains only the information that you would supply on Schedule 5; description, identification, model year, acquisition date, quantity and cost.

No. We mail forms to all known businesses the end of December. However, failure to receive one doesn't mean you don't have to file. You may print a form from our website (See the Forms section), come in to our office a pick one up or call and ask that one be mailed to you.

Yes you do. You must tell us when you closed the business and what you did with the property. If you sold it you need to provide the name and mailing address of the buyer. If you have stored the property, are holding it for sale, or have converted it to personal use, you must advise us of the status on January 1.

You need to notify our office regarding the sale. Complete the section of the form pertaining to a sold business and the Taxpayer's Declaration and mail the return back to us. We will send a new form to the new owner. If you choose to give your form and asset list to the new owner to file, you must still notify us of the sale. You cannot assume that the new owner will file the form. If you sold your business after January 1 you are responsible for filing the return for that tax year. Provide the sales information as above and we will change our records to reflect the change in ownership for the next assessment date. The tax statement will be sent to the owner as of January 1.

You failed to provide all the required information. Along with your form is a letter explaining the deficiencies in your filing and what you need to do to correct them. You need to make the changes and get the form back to us as soon as possible.

Yes. For a return to be considered timely filed it must be properly completed. Incomplete returns are not considered filings and all returns filed after March 1 will receive a penalty.

The property taxes follow the personal property. If you sell the personal property the new owner will ultimately be responsible if you do not pay the taxes. If you retain the property and simply don't pay the taxes, the Tax Collector will add a warrant charge that will be recorded with the County Clerk. In addition, interest will continue to accrue. In some instances unpaid/delinquent personal property taxes may be transferred to personal property you own.

The late filing penalty is for failure to file a complete Personal Property Return form by the March 1st deadline or for not having filed the required form at all.

The penalty is a percentage of the tax and is determined by the lateness of the filing. Returns filed after March 1 and on or before June 1 are subject to a 5% penalty; after June 1 and on or before August 1 the penalty is 25%; and after August 1 the penalty is 50%. If you do not file a return you will receive a 50% penalty.

Yes, you may appeal both or only one. It is your choice

No. Oregon law does not allow the Assessor to waive a late penalty. That can be done only the Board of Property Tax Appeals. You may appeal your penalty to them after you receive your tax statement in the fall and before December 31.

You must report all leased or rented personal property in your possession on January 1. Leased or rented property is not automatically exempt, an application for exemption must be filed with our office and certain criteria must be met.

Exempt status is not automatically granted, you must make application with our office and meet certain criteria. If an exemption is granted it is for owned property only, you still have to report leased or rented property and make separate application for that property.

Residential and rural properties are appraised under a mass appraisal system that conform 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 1995-96 tax year value less 10%. That value may not increase more than 3% each year. 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.

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

Cost and value are not always the same thing. Our conclusion of 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 this savings reflected in the sales price of their property.

If the Assessor's 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.

Blacktop is approximately half the value of concrete.

Yes, both are taxable.

Yes. All inground 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.

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

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

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 quality of construction, location, building size, number of outbuildings, zoning, etc.

Yes. Appraiser field inspections are usually made between January 1 and June 30. Reviews may be requested during this time but values will reflect the condition of the property as of the January 1 assessment date. ORS 308.204 allows the Assessor to make changes to reduce values in the fall after values have been certified on September 25. 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. 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 31.

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.

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

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

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."

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.

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.