Disclaimer: These sites will let you search for and examine property in Columbia County, Oregon. Oregon Top tax rate: 9.9 percent. The Oregon Property Tax Reduction and Limitation Amendment, also known as Measure 47, was on the November 5, 1996 ballot in Oregon as an initiated constitutional amendment, where it was approved. While the exact property tax rate you will pay will vary by county and is set by the local property tax assessor, you can use the free Oregon Property Tax Estimator Tool to calculate your approximate yearly property tax based on median property tax rates across Oregon. Oregon has 36 counties, with median property taxes ranging from a high of $2,814.00 in Clackamas County to a low of $956.00 in Gilliam County.For more details about the property tax rates in any of Oregon's counties, choose the county from the interactive map or the list below. Multnomah County does not have the authority to waive interest charges as a result of late property tax payments, and the Oregon State Legislature has not, at this time, extended the property tax deadline. To qualify, you must have household income of no more than $46,500 in 2021 and a net worth below $500,000. Senior and Disabled Citizens Deferral. The … The tax assessed value was actually frozen in 1997/98 by Measure 50. Douglas County collects, on average, 0.67% of a property's assessed fair market value as property tax. The property tax system is one of the most important sources of revenue for more than 1,200 local taxing districts in Oregon. Mail Payment. The measure reduced property taxes, limited future property tax increases and limited local revenues and replacement fees. For general tax questions, please see Property Tax Questions. The tax revolt, carried out in large part by a series of citizens' initiatives and referendums, has reshaped the debate about taxes and public services in Oregon. The total amount of tax placed on a property is computed by multiplying the property's assessed value by the combined tax rates of all the districts in which the property is located and then adding any assessments. The median property tax in Oregon is $2,241.00 per year for a home worth the median value of $257,400.00. Oregon homeowners age 62 or over may delay paying property taxes on their residences. You can potentially hit the jackpot with a minimal investment in a tax lien, resulting in you becoming the property owner. Search for Oregon property lines. The property tax system is one of the most important sources of revenue for more than 1,200 local taxing districts in Oregon. Oregon's median income is $62,418 per year, so the median yearly property tax paid by Oregon residents amounts to approximately % of their yearly income. General business information from Oregon Department of Revenue.. How property taxes work in Oregon. The median property tax in Oregon is $2,241.00 per year, based on a median home value of $257,400.00 and a median effective property tax rate of 0.87%.You can … If taxes in either category exceed the limit for that property, the taxes are reduced or "compressed" until the limit is reached. This tax rate is placed on the individual property tax accounts in the district. Oregon Counties ranked by property tax rates paid by homeowners. Data & Moderation Policy; Suggest A Dataset; Socrata Terms of Service; Support ***Note - If any due date falls on a weekend or holiday, the next business day becomes the due date*** Pay Property Taxes. This is the 25th-highest rate in the country. Jump to county list ►. If you need to pay your property tax bill, ask about a property tax assessment, look up the Douglas County property tax due date, or find property tax records, visit the Douglas County Tax Assessor's page. Taxing districts have constitutional and statutory limitations on the amount of taxes they can impose: The county assessor places the taxes certifies by the taxing districts on the tax roll in the Fall of each year. How property taxes work in Oregon; ORMAP; ... Property tax is set by, and paid to, the county where your property is located. washington county oregon property tax. Alternatively, you can find your county on the Oregon property tax map found at the top of this page. by ; January 16, 2021 Paying in Person . These statistics allow you to easily compare relative property taxes across different areas, and see how your property taxes compare to taxes on similar houses in Oregon. Oregon is the only state that lands on the top five lists in all three categories we looked at here: top income tax rates, middle class income tax rates and income tax collection per capita. This means that property taxes are not reassessed when a home sells. These Oregon counties have the lowest property taxes See how the state's 36 counties stack up to each other in terms of property tax burdens, from the highest (just outside of … The Oregon state government is largely supported by personal income and corporate excise taxes. To find detailed property tax statistics for any county in Oregon, click the county's name in the data table above. Oregon has 36 counties, with median property taxes ranging from a high of $2,814.00 in Clackamas County to a low of $956.00 in Gilliam County.For more details about the property tax rates in any of Oregon's counties, choose the county from the interactive map or the list below. Property Tax Records. Our property records tool can return a variety of information about your property that affect your property tax. State property taxes. Skip to the main content of the page; Oregon Department of Revenue. Oregon taxes income from retirement accounts like a 401(k) or an IRA, though, at the full state income tax rates. Most states charge residents an annual income tax, in addition to their federal income taxes. The information is provided for informational purposes only. Gross Receipts Tax. Oregon corporations that claim no net income or have net losses must still pay minimum taxes based on total sales. You can choose any county from our list of Oregon counties for detailed information on that county's property tax, and the contact information for the county tax assessor's office. Each year the MAV and RMV for each property tax account are calculated. The statistics provided here are state-wide. This minimum tax ranges from $150 for sales under $500,000 to … Second 1/3rd is due on or before February 16, 2021. Oregon is ranked number fifteen out of the fifty states, in order of the average amount of property taxes collected. Most Oregon LLCs do not pay taxes directly to the federal government. Public Property Records provide information on homes, land, or commercial properties, including titles, mortgages, property deeds, and a range of other documents. To compute a tax rate, the tax levy amount is divided by the taxable assessed value of the property in the district. This means that property taxes are not reassessed when a home sells. Current Weather. Oregon collects a state income tax at a maximum marginal tax rate of %, spread across tax brackets. Property taxes rely on county assessment and taxation offices to value the property, calculate and … Including federal taxes, Maine’s total marginal income tax rate is 51.8 percent. Marion County Property Records are real estate documents that contain information related to real property in Marion County, Oregon. The information is provided for informational purposes only. While counties collect property taxes, the deadline for … During this process, the budget committee and governing body determine the amount of property taxes the district needs to support the budget. These are not the official records of the Assessor's Office. Statewide, the average effective property tax rate (annual property taxes as a percentage of home value) is 0.90%. The Oregon tax revolt is a political movement in Oregon which advocates for lower taxes. Because of the inherently local nature of property tax collections in Oregon, rates vary significantly between counties. Our Tax Clerks are available to serve you in the Columbia County Courthouse at 230 Strand Street St. Helens, Oregon 97051 on the second floor after June 1, 2020 by appointment ONLY. Mail Payment. The constitution limits the amount of property taxes that can be collected from each property account. Property Taxes. Overall, the effective property tax rate for homeowners is 1.2% in the U.S. On a median home of $178,600, that’s an annual tax bill of $2,149. Instead, Tax-Rates.org provides property tax statistics based on the taxes owed on millions of properties across Oregon. The personal income tax is the main way our state funds the things that matter to Oregonians. Property taxes are collected on a county level, and each county in Oregon has its own method of assessing and collecting taxes. Public meetings are held to gather community feedback. To receive the full discount of 3 percent, property taxes must be current for all prior years, and the current year tax assessment must be paid in full by November 15. Everything you need to file and pay your Oregon taxes: instructions for personal income and business tax, tax forms, payment options, and tax account look up. Check your Oregon tax liens rules. The total amount of tax placed on a property is calculated by multiplying the property’s assessed value by the combined tax rates of all the districts in which the property is … If you are looking for specific tax data relevant to your property, please call our office at 503-846-8741. Taxes in Oregon. In-depth Oregon Property Tax Information. We can check your property's current assessment against similar properties in Oregon and tell you if you've been overassessed. The median property tax in Oregon is $2,241.00 per year for a home worth the median value of $257,400.00. Oregon Counties ranked by property tax rates paid by homeowners. The median property tax in Douglas County, Oregon is $1,245 per year for a home worth the median value of $185,100. Free Oregon Property Records Search. Oregon is one of only five states in the nation that levies no sales or use tax.State government receipts of personal income and corporate excise taxes are contributed to the State’s General Fund budget, the growth of which is controlled by State law. Each company is required to file a signed annual statement to us. Exemptions can be either full or partial, depending on the program requirements and the extent to which the property is used in a qualifying manner. Details on discounts and deadlines are noted on your tax statement. Below, we have highlighted a number of tax rates, ranks, and measures detailing Oregon’s income tax, business tax, sales tax, and property tax systems. Tax liens offer many opportunities for you to earn above average returns on your investment dollars. Oregon Property Taxes By County - 2021. For more localized property tax rates, find your county on the property tax map of Oregon to the left or in the county list below. These records can include Lane County property tax assessments and assessment challenges, appraisals, and income taxes. Counties in Oregon collect an average of 0.87% of a property's assesed fair market value as property tax per year. Deferral programs information for mortgage and title companies, County Assessment Function Funding Assistance (CAFFA), Deferral programs information for counties, Tips for industrial property tax assessments, Personal property assessment and taxation, Small Tract Forestland Program (ORS 321.700-754), Small tract forestland (STF) severance tax, The value of property is determined as of January 1 of each year. Tax-Rates.org provides free access to tax rates, calculators, and more. Columbia County has one of the highest median property taxes in the United States, and is ranked 509th of the 3143 counties in order of median property taxes. Your county's property tax assessor will send you a bill detailing the exact amount of property tax you owe every year. Find Oregon residential property records including property owners, sales & transfer history, deeds & titles, property taxes, valuations, land, zoning records & more. There is a constitutional limit on tax assessed value increases. Second 1/3rd is due on or before February 16, 2021. Oregon's property tax system is primarily a rate-based system calculated on the Tax Assessed value of a property. Oregon Property Tax Update Archive. LLC income is most often reported on a Schedule C , however, you may need to include additional Schedules, depending on how you derive your income. Oregon property tax is set by county. Homes Details: Tax amount varies by county The median property tax in Oregon is $2,241.00 per year for a home worth the median value of $257,400.00.Counties in Oregon collect an average of 0.87% of a property's assesed fair market value as property tax per year. The exact property tax levied depends on the county in Oregon the property is located in. Oregon homeowners struggling amid the coronavirus pandemic will still have to pay their property taxes by Nov. 16. The property tax in Oregon is used for the support of local taxing districts such as public schools, cities, and counties. Property Tax Payment Schedule for 2020-21: (Postmark on, or prior to, due date is considered timely) First 1/3rd is due on or before November 16, 2020. If you would like to get a more accurate property tax estimation, choose the county your property is located in from the list on the left. Local governments and schools are largely funded by property taxes. The tax assessed value was actually frozen in … How does Oregon rank? Oregon is ranked 1108th of the 3143 counties in the United States, in order of the median amount of property taxes collected. When a district certified a dollar amount tax levy, such as a local option tax or bond tax, the assessor must calculate a tax rate. Easy data transparency for Oregon's government. To find a financial advisor near you, try our free online matching tool, or call 1-888-217-4199. Altria didn’t oppose Colorado’s tobacco tax initiative and could benefit from the law’s minimum-price provision. Oregon’s property tax system represents one of the most important sources of revenue for local governments. Between January 1 and December 31 of each year, county assessors collect sales data for their. These limits are based on the RMV of the property, not the taxable assessed value. Property tax payments are due November 16, 2020. We appraise certain large industrial sites and utility properties. However, specific tax rates can vary drastically depending on the county in which you settle down. The state's Measure 50 pegged tax bills to 1995 property … As a result, it's not possible to provide a single property tax rate that applies uniformly to all properties in Oregon. The limit is based on a property's maximum assessed value (MAV). Property Tax Discounts. Instead, the members of the LLC are responsible for reporting income or losses on their personal 1040 tax return with the IRS. Oregon's property tax system is primarily a rate-based system calculated on the Tax Assessed value of a property. There is no property tax on: Taxing districts subject to Oregon's Local budget law prepare their budgets for the coming fiscal year. This listing must include items that have fully been depreciated, in storage, or expensed. The state has no sales tax, along with property taxes that are slightly below average. To calculate these limits, taxes are divided into education and general government categories. The Oregon tax rebate, commonly referred to as the kicker, is a rebate calculated for both individual and corporate taxpayers in the U.S. state of Oregon when a revenue surplus exists. Property taxes rely on county assessment and taxation offices to value the property, calculate and collect the tax, and distribute the money to taxing districts. The Oregon Limits on Property Tax Rates Amendment, also known as Measure 50, was on the May 20, 1997 ballot in Oregon as a legislatively referred state statute, where it was approved.The measure limited property taxes through restrictions on assessed valuation of property and property tax rates. Final 1/3rd is due on or before May 17, 2021. 44° Get In Touch. Thanks to the … Property Tax Payment Schedule for 2020-21: (Postmark on, or prior to, due date is considered timely) First 1/3rd is due on or before November 16, 2020. If you feel that you are aware and it is the best decision to sell your property still then you are probably asking yourself where to start now. “The total amount of tax placed on a property is computed by multiplying the property’s assessed value by the combined tax rates of all the districts in which the property is located and then adding any assessments.” Contact the county assessment and taxation office in the county where your property is located. Oregon is ranked number fifteen out of the fifty states, in order of the average amount of property taxes collected. Links to county websites >> take me to ORMAP. Oregon has no tax on general sales and use, inventory, intangible property or capital stock/net worth.. General Business. The Oregon Constitution limits the rate of growth of property value subject to taxation. Each state’s tax code is a multifaceted system with many moving parts, and Oregon is no exception. Free Oregon Property Records Search. This data is provided for reference only and WITHOUT WARRANTY of any kind, expressed or inferred. It will be open Monday through Friday and checked daily for payments to be applied to property tax accounts, except holidays. Umatilla County Courthouse 216 SE 4th St. Pendleton, OR 97801 Phone: 541-276-7111 E-Mail:at@umatillacounty.net Our property records tool can return a variety of information about your property that affect your property tax. Use our free Oregon property records tool to look up basic data about any property, and calculate the approximate property tax due for that property based on the most recent assessment and local property tax statistics. Statistics show that about 25% of homes in America are unfairly overassessed, and pay an average of $1,346 too much in property taxes every year. Washington County Assessment & Taxation 155 N First Avenue, Suite 130 MS8 Hillsboro, OR 97124 Pay Taxes Online In Oregon, property taxes help support police, fire protection, education and other public services provided by local taxing districts, such as cities, counties and schools. Homes Details: Tax amount varies by county The median property tax in Oregon is $2,241.00 per year for a home worth the median value of $257,400.00.Counties in Oregon collect an average of 0.87% of a property's assesed fair market value as property tax per year. We provide support and oversight to counties to ensure uniformity and equity in property tax administration. 710 NW Wall St. Bend, OR 97703 . The property is then taxed on the lesser of these two values, which is called the "taxable assessed value.". A property line search can provide information on property boundaries, property line markers, subdivisions, parcel numbers, property boundary locations, lot dimensions, property records, property line divisions, property appraisals, public property lines, unclaimed parcels, property owner information, and zoning boundaries. In-depth Oregon Property Tax Information. If you have been overassessed, we can help you submit a tax appeal. The information used, is derived from the Columbia County Assessor's Tax Roll. Property tax averages from this county will then be used to determine your estimated property tax. The property tax applies to privately owned real estates such as land, homes, farms, stores, factories, warehouses and commercial offices. Find out how to appeal your property value. State of Oregon Taxes For most states, the most important consideration when choosing an RV home base is the way income taxes will affect you. The value of property is determined as of January 1 of each year. Once you've filled out your Oregon income tax return, … These are not the official records of the Assessor's Office. Oregon has property tax rates that are nearly in line with national averages. How To File Your Oregon Income Tax Return. Comparing tax bills in Oregon is in many ways an exercise in futility. If the local option tax is compressed to zero and the limit still hasn't been reached, other taxes in the category are proportionally reduced. The median property tax in Columbia County, Oregon is $1,898 per year for a home worth the median value of $219,800. In Oregon, property taxes help support police, fire protection, education and other public services provided by local taxing districts, such as cities, counties and schools. The first step towards understanding Oregon’s tax code is knowing the basics. In order to determine the tax bill, your local tax assessor’s office takes into account the property’s assessed value, the current assessment rate, as well as any tax exemptions or abatements for that property. Comparing tax bills in Oregon is in many ways an exercise in futility. Oregon’s property tax system represents one of the most important sources of revenue for local governments. If you are at least 62 years old and own your home in Oregon, you may be able to defer payment of property taxes until you sell your house. Counties in Oregon collect an average of 0.87% of a property's assesed fair market value as property tax per year.. Oregon is ranked number fifteen out of the fifty states, in order of the average amount of property taxes collected. The exact property tax levied depends on the county in Oregon the property is located in. Quick links 2019 Industrial property return 2019 Personal property return 2019 Real property return FAQ. Oregon Supreme Court Upholds Market Value Standard. Find Oregon residential property records including property owners, sales & transfer history, deeds & titles, property taxes, valuations, land, zoning records & more. Property tax assessments in Douglas County are the responsibility of the Douglas County Tax Assessor, whose office is located in Roseburg, Oregon.. Columbia County collects, on average, 0.86% of a property's assessed fair market value as property tax. The Oregon Constitution mandates that the rebate be issued when the calculated revenue for a given biennium exceeds the forecast revenue by at least two percent. This movement is part of a larger anti-tax movement in the western United States which began with the passage of Proposition 13 in California. Just remember, each state has its own bidding process. Keep in mind that assessments are done on a property-by-property basis, and our calculators cannot take into account any specific features of your property that could result in property taxes that deviate from the average in your area. Oregon and Idaho. In most cases, the taxes for operations are the permanent rate limits certified by the districts. There is a constitutional limit on tax assessed value increases. Property Tax Records Disclaimer: These sites will let you search for and examine property in Columbia County, Oregon. If you do not see a tax lien in Oregon's Tax Structure. In order to determine the tax bill, your local tax assessor’s office takes into account the property’s assessed value, the current assessment rate, as well as any tax exemptions or abatements for that property. MAV can't increase by more than 3-percent each year, unless there are changes to the property, such as the addition of a new structure, improvement of an existing structure, or subdivision or partition of the property. Oregon state law establishes the property tax payment deadlines and requires interest to be charged on properties with delinquent tax amounts. Property taxes are placed on the tax roll in the form of a rate per $1,000 of assessed value. Local option taxes are compressed first. Lane County Tax Records are documents related to property taxes, employment taxes, taxes on goods and services, and a range of other taxes in Lane County, Oregon. Umatilla County Courthouse 216 SE 4th St. Pendleton, OR 97801 Phone: 541-276-7111 E-Mail:at@umatillacounty.net Our property records tool can return a variety of information about your property that affect your property tax. If you are looking for specific tax data relevant to your property, please call our office at 503-846-8741. For more detailed information, ... For more information about urban renewal, please visit the State of Oregon Department of Revenue web page. Clackamas County collects the highest property tax in Oregon, levying an average of $2,814.00 (0.85% of median home value) yearly in property taxes, while Gilliam County has the lowest property tax in the state, collecting an average tax of $956.00 (0.96% of median home value) per year. What is the Oregon Property Tax Deferral for Disabled and Senior Citizens? For general tax questions, please see Property Tax Questions. Property taxes are paid to the individual counties. The effective property tax rate in Oregon is 0.90%, while the U.S. average currently stands at 1.07%. Oregon Property Taxes By County - 2021. 3. Thanks to the state's unusual system, the property tax … The median property tax in Oregon is $2,241.00 per year for a home worth the median value of $257,400.00. County assessors appraise most Oregon property. Appraisal is the process of identifying taxable property and assigning a value to it. For more localized statistics, you can find your county in the Oregon property tax map or county list found on this page. Between January 1 and December 31 of each year, county assessors collect sales data for their ratio studies​. Contact the county assessment and taxation office in the county where your property is located for  more information. Sources: This data is based on a 5-year study of median property tax rates on owner-occupied homes in Oregon conducted from 2006 through 2010. UPDATED december 2019. The information used, is derived from the Columbia County Assessor's Tax Roll. Oregon is ranked 16th of the 50 states for property taxes as a percentage of median income. Oregon Statute allows property tax payers to receive a discount for timely payment of tax. Property subject to taxation includes all privately owned real property (land, buildings, and fixed machinery and equipment), manufactured homes, and personal property used in a business. Hint: Press Ctrl+F to search for your county's name. Senior Citizen's Deferral. This listing must include items that have fully been depreciated, in storage, or expensed. Washington County Assessment & Taxation 155 N First Avenue, Suite 130 MS8 Hillsboro, OR 97124 Pay Taxes Online (2 days ago) If you qualify, the state pays your property taxes each year, places a lien on your property, and charges 6% interest. Although you may feel overwhelmed it is important to be aware of these tax implications when selling your rental property in Oregon. That was the case in Oregon until 1997, when voters went to the ballot box to rein in property tax increases. Counties in Oregon collect an average of 0.87% of a property's assesed fair market value as property tax per year. Idaho Each company is required to file a signed annual statement to us. Like the Federal Income Tax, Oregon's income tax allows couples filing jointly to pay a lower overall rate on their combined income with wider tax brackets for joint filers.. Oregon's maximum marginal income tax rate is the 1st highest in the United States, ranking directly below Oregon's %. For general information about Property Taxes, please visit the Deschutes County Assessor's Office web page. Provide support and oversight to counties to ensure uniformity and equity in property tax per for! Noted on your investment dollars rates vary significantly between counties Press Ctrl+F to search for and examine property Columbia! Home worth the median property tax collections in Oregon Oregon is $ 1,898 per year rates!, specific tax data relevant to your property tax averages from this county will be! Or inferred 1 and December 31 of each year used to determine your estimated tax... 'S office overassessed, we can check your property, please visit the county! You becoming the property tax rates, calculators, and counties national averages understanding Oregon s! No net income or losses on their residences from this county will then be to... Limits are based on total sales $ 1,000 of assessed value. `` where your property, the! Bill detailing the exact amount of property tax accounts in the district needs to support the.... Oregon state law establishes the property is located for more detailed information,... for more information! And examine property in the district help you submit a tax rate of %, while the U.S. average stands. Tax questions be applied to property tax rates can vary drastically depending on the individual property tax account are.. Resulting in you becoming the property tax increases and limited local revenues and replacement fees establishes the is... Are looking for specific tax data relevant to your property is located for more 1,200! The western United states which began with the passage of Proposition 13 in California box to rein property... 'S tax Roll as public schools, cities, and Oregon is ranked of. With national averages charge residents an annual income tax, in storage, or call 1-888-217-4199 the coronavirus will... Governing body determine the amount of property taxes collected property and assigning a value to it detailing exact! Lower taxes discount for timely payment of tax.. general Business across tax brackets 2,241.00 per year a! And each county in the form of a property 's assesed fair market value as tax! System calculated on the county 's property tax on: taxing districts in Oregon collect an average of 0.87 of. Statistics based on the RMV of the fifty states, in order of the average amount of value... Limited future property tax … property taxes as a result, it 's possible... Along with property taxes are collected on a county level, and is... Claim no net income or have net losses must still pay minimum taxes based the... Utility properties similar properties in Oregon a tax lien in for general tax questions owed millions. Investment dollars to real property in the county assessment and taxation office in district... A variety of information about property taxes signed annual statement to us been... Oregon tax revolt is a multifaceted system with many moving parts, and county... Utility properties a home sells 's unusual system, the taxes owed on millions of across! To rein in property tax in Columbia county, Oregon the effective property tax and requires interest to applied... Located in Roseburg, Oregon and more second 1/3rd is due on or before February 16,.. Revenue for more information box to rein in property tax levied depends on the county where property. Interest to be applied to property tax Measure reduced property taxes, see. For specific tax data relevant to your property is then taxed on the assessed. Is due on or before February 16, 2021 final 1/3rd is due on before... The data table above net losses must still pay minimum taxes based on the individual tax. Their ratio studies​ see property tax rate that applies uniformly to all properties in Oregon, vary! Paying property oregon property tax collected of median income in addition to their federal income taxes taxation office in data... This county will then be used to determine your estimated property tax questions, please call our office at.. Is used for the support of local taxing districts in Oregon collect an average of %... Tax per year for a home worth the median property tax increases and limited local revenues and replacement.. That are slightly below average to earn above average returns on your tax statement a financial advisor near you try... Renewal, please see property tax rate is placed on the county Oregon! With many moving parts, and Oregon is in many ways an exercise futility. Return with the passage of Proposition 13 in California limited local revenues and replacement.! By Nov. 16 corporate excise taxes on discounts and deadlines are noted on your investment dollars, taxes not..., intangible property or capital stock/net worth.. general Business used, derived... Intangible property or capital stock/net worth.. general Business Deschutes county Assessor 's office comparing tax bills in until. 1.07 % derived from the Columbia county, Oregon used, is derived from the Columbia county, Oregon no... This movement is part of a property 's current assessment against similar properties in Oregon is 0.90.! And tell you if you are looking for specific tax data relevant to property. Investment dollars 1,898 per year overassessed, we can check your property, please call our office 503-846-8741! States for property taxes that contain information related to real property in marion county property tax from... Net losses must still pay minimum taxes based on total sales in tax... Exact amount of property value subject to taxation top of this page Oregon the property is located in ;! Federal government or before may 17, 2021 with property taxes are not the taxable value.

oregon property tax 2021