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State of Oregon Property Taxes


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State Tax Summary
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The state of Oregon names the real property tax a Property Tax and the official value standard states the Real market value “is the minimum amount of cash the property would sell for if offered for sale in the open market during the tax year. It also assumes that the buyer and the seller are well informed and under no undue compulsion to sell or buy.” Oregon Statues, as amended. Oregon has 36 counties and 9 regions. Oregon has invested public and private funds to create the Oregon Map Project (ORMAP). http://www.ormap.com The 1999 Oregon Legislature provided money for the ORMAP fund, by collecting a document recording fee from the counties. This fund is separate from the state General Fund. The tax parcel map is digital and accessible to the public for statewide property tax and geographic type information. New laws went in effect expanding the disabled war veteran’s property tax exemption and active duty military property tax exemption.

Property tax is from the assessed value of the property and the amount of tax authorized for each taxing entity. The constitution limits the maximum assessed value and the increased value. The constitution limited the tax rate for most taxing entities. The property assessed value is the lower of real market value (RMV) or maximum assessed value (MAV). The tax rate is applied to RMV or MAV, whichever is lower. MAV may increase due to a 3% increase or property events. New construction affects MAV is the property increases in value by more than $10,000 in one year or $25,000 in five consecutive years. Personal exemptions are given for homeowners, renters, widow’s exemption, blind persons, Veterans, disabled veterans and seniors. Other exemptions are government property, religious property, charitable property, educational property, cemeteries, railroad cars, household goods, business inventories and all livestock, seed, and grain. Oregon has a five step appeal procedure, beginning in October when valuation notices are mailed. There is no sales tax in Oregon. There is a personal property tax. The Seattle Area Service Center (ASC) provides tax service for Oregon.


Contents

Responsible agency

  • State of Oregon
  • Department of Revenue
  • Property Tax Division
  • 955 Center Street N.E.
  • Salem, Oregon 97310
  • Voice (503) 945-8292
  • FAX (503) 945-8737
  • http://www.oregon.gov/DOR/PTD/

Property tax calendar

Oregon Department of Revenue publishes a tax property calendar with dates, statute and responsibilities for every taxpayer, assessor, county boards and political subdivisions, available online http://www.oregon.gov/DOR/PTD/docs/PTD-calendar.pdf

  • Assessment date July 1
  • Valuation Notice Date Notices are sent annually in October
  • Appeal Deadline Informal conference with local assessor in October
  • Bill Payment Date

Three billings; three installments: November 15, February 15, and May 15. There is a 3% discount if November 15 bill is paid in full; there is a 2% discount if two-thirds of bill is paid by November 15. If the tax bill is $40 or less, then the full tax amount is due in first installment. All payments are credited to the oldest outstanding tax year except when the account is a Senior or Disabled Deferral program with Department of Revenue, in bankruptcy, or being paid by a lender that requested payment is credited to the current tax year. First American Real Estate Tax Handbook, 2002 Edition, pg. 527.

Property tax rates and dates

  • Annual assessment of real property Yes
  • Classification of property All assessed at 100% of taxable value.
  • Collections Taxes are collected one year in arrears
  • Fiscal year* July 1 through June 30
  • Level of government responsible for assessment County, State
  • Reassessment cycle Every 6 years
  • Tax Calculation Rate

(Assessed Value x Permanent Tax Rate) + Bond rate + Local Option Rate + Special Assessments = Taxes Due. The tax rates vary by district.

Residential Exemptions

Oregon has residential exemptions and residential deferrals. Homestead exemptions are for veterans. Homesteads deferrals are for disabled persons and senior citizens, aged 62 years of age or older.

  • Homestead exemptions for Veterans

The homestead or dwelling place allows for an exemption for veterans with at least 40$ disability due to a service related or non-service-related injury. For non-service-related disabilities, the exemption covers up to $10,400 of taxable value. For service-related disabilities, no income test exists and the exemption covers up to $12,750 of the assessed value. A veteran with a disability must apply each year and may qualify for a percentage of value, with 100% for 0 through $10,400 of value. . Exemption claims must be filed for a tax assistance or rental rebate program from January 1 to April 1 of each year to receive exemption. Status certification shall be filed each year after January 1 and before April 1 with the county assessor. The veteran exemption applies to a surviving spouse of an eligible war veteran who remains unmarried. First American Real Estate Tax Handbook, 2002 Edition, pg 529. The exemption from the property tax is applied to the property real market value tax and then to personal property tax.

  • Homestead deferrals for Disabled persons

Effective July 1, 2001, disabled persons of any age who receive Federal Social Security disability benefits are eligible for property tax deferral with the same income and ownership requirements as the Senior Citizen Deferral program. First American Real Estate Tax Handbook, 2002 Edition, pg 529. For a taxpayer that is paralyzed in both legs; an amputee of both legs; with progressive neuromuscular of neurological disease; permanently lost the use of both arms or had undergone amputation of both arms may apply for exemption with certification from a qualified medical physician.

  • Homestead deferrals for Senior Citizens

Any taxpayer 62 years of age or older, whose household income for one year is $19,500 or a combined income of less than $32,000 may file a tax deferral claim with the County Assessor between January 1 and April 15 of the first year in which a deferral is claimed. The property must be the homestead of the applicant. Retroactive deferrals can be petitioned for. All deferred taxes plus 6% interest per year will be paid to the Oregon Department of Revenue, at the time of sale or the removal of the deferral. First American Real Estate Tax Handbook, 2002 Edition, pg 529. Taxes must be paid, with interest, when the owner dies, sells the property, moves or change ownership.

Commercial Exemptions

  • Agriculture Personal property exemption

Property used for agriculture operations and farm implements in a nonexclusive farm use zone is valued at the farm use using the income approach (Sec. 308A.092, ORS, Sec. 308A.062, ORS). The legislative intent underlying this special assessment for farmland is that such property is assessed at a value that is exclusive of values attributable to urban influences or speculative purchases (Sec. 308A.050).

  • Enterprise zones

New and existing businesses may qualify for a city granted property tax exemption if they locate in economically distressed areas approved as an Enterprise Zone. There are applications for Long Term Rural Oregon Tax incentive, Long Term Enterprise Zone Facilities Credit and Reservation Enterprise Zone Tax Credits. A local district may exempt all new personal property for an eligible business in a distressed area.

  • Pollution control property

A taxpayer must file a declaration to exempt property used exclusively for water or air pollution control.

  • Rehabilitation district

Local governments may grant abatements and establish obsolete property rehabilitation districts for a second 15 year special assessment term for qualified historical property and are subject to revised reapplication requirements, effective January 1, 2006. The reapplication requirements for commercial property remains unchanged, residential property taxpayers must reside in a city or unincorporated portion of a county that has adopted a resolution authorizing a second special assessment term. Ch. 549 (H.B. 2776), Laws 2005.

Tax Collector and Officials

Local assessors and treasurers determine tax assessment and collect property taxes. All treasurers are elected to four-year terms; Tax Assessors are elected to four-year terms or are appointed for terms of varying length. A high school diploma is required; special education and certification are required. County Assessors maintain and set property valuations. The County Auditor certifies property valuations. The County Treasurer collects current and delinquent property tax.

Forms

Specific deduction claim forms are available for each county from the Property Assessment Division.

  • State of Oregon
  • Department of Revenue
  • Property Tax Division
  • 955 Center Street N.E.
  • Salem, Oregon 97310
  • Voice (503) 945-8292
  • FAX (503) 945-8737

Forms due dates

Oregon Department of Revenue publishes a tax property calendar with dates, statute and responsibilities for every taxpayer, assessor, county boards and political subdivisions. The Department of Revenue official forms may be printed, completed and filed with the government agency or office. http://www.oregon.gov/DOR/PTD/propform.shtml Applications for deductions against real property must be filed with an affidavit to the local tax collector in Oregon by May 1 and must be filled again if the property changes owners. All deductions for real property require that the ownership must be recorded as of March 1 of the assessment year for taxes payable the following year.

State assessor's manual

  • Oregon Appraisal Methods for Real Property
  • State of Oregon
  • Department of Revenue
  • 955 Center Street N.E.
  • Salem, Oregon 97310
  • Voice (503) 945-8292
  • FAX (503) 945-8737
  • Price $35.00

How property tax determined

Residential property is assessed at 100% of market value and the assessor determines the fair market value. The assessor may use one of three methods.

  • Cost Approach

At current labor and material prices, estimate how much it would take to replace the property with one similar to it. Use this method when there are no sales of comparable properties.

  • Income Approach

For an apartment or office building, estimate how much income the property can produce.

  • Market Approach

Use other comparable properties that have sold recently, determine the most probable sales price of the subject property.

Appeal Procedure

  • First

Try to resolve the problem in an informal conference in October with the local assessor, after receiving the valuation notice in the mail.

  • Second

Next, if not satisfied with the informal meeting, file a formal appeal in writing with the County Board of Equalization. This appeal is required between October 25 and December 31.

  • Third

If not satisfied, file a claim with the small claims division of Oregon Tax Count or the Department of Revenue. The Small Claims Division decision cannot be appealed The small claims division will hear appeals if the land value Is $250,000 or less; if the building value is $250,000 or less; if the combined land and building value is $250,000 or less; or if the personal property value is $250,000 or less.

  • Fourth

If not satisfied with the Department of Revenue decision, request a hearing before the regular division of Oregon Tax Court. This appeal must be within 60 days after the date of the Department of Revenue decision.

  • Fifth

If not satisfied, appeal to the State Supreme Court. All administrative appeals must be exhausted before making any judicial reviews.

Additional tax classifications

  • Agricultural property tax

Rural is Class II and assessed at 100% of market value. Farm is Class III and assessed at 100% of market value.

  • Commercial property tax

Commercial is Class IV and assessed at 100% of assessed value. Industrial is Class V and assessed at 100% of assessed value

  • Forest tax

Development is Class VII and assessed at 100% of assessed value.

  • Miscellaneous tax

Miscellaneous is Class VIII and assessed at 100% of assessed value. Exempt is Class VI and assessed at 100% of value. Utilities is Class IX and assessed at 100% of assessed value.

  • Personal property tax

Personal property is Class X and taxed at 100% of assessed value.

Additional tax bills and charges

  • Abatement of tax

Oregon cannot grant abatement of property tax, or penalties unless the property is donated to a government agency or nonprofit (Sec. 311.795, ORS, Sec. 311.795), the property was an asset of the Common School Fund (Sec. 311.804, ORS), or the Department of Revenue or the county district attorney determines the tax, interest, and penalties are uncollectible (Sec. 305.155, ORS, Sec. 311.790, ORS).

  • Corrected bill

When an error is found on the original tax statement or when property owners go before the Board of Review, resulting in tax increases or decreases, a correct bill is issued when the corrections are made. Corrected bills are also issued when levy rates are wrong, the house is on the wrong tax lot and for homeowner exemption.

  • Delinquent taxes

Delinquent balances are applied to subsequent bills. A taxpayer may apply to have late charges, interest and property taxes canceled due to undue hardship or property damaged by a casualty loss event .

  • Penalty and Interest charges

Interest is charged at 1 1/3% each month, or part of a month, on all taxes past due.

  • Supplemental bills

When an error is found on the original tax statement or when property owners go before the Board of Review, resulting in tax increases or decreases, a corrected bill is issued when the corrections are made or omissions are found. Supplemental bills are sent to property owner and the bills are due in 30 days.

Current Legislation and Pending Issues

Currently, over 1,500 taxing districts will prepare budgets for 2009.


References





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