Assessment and Taxation

Assessment and Taxation

Summary of Assessments and Levies (SAL) Tables - ORS 309.330

Table 1a - Taxable Assessed Value By Tax Code

Table 1b - Measure 5 Value By Tax Code

2024 | 2023 | 2022 | 2021 | 2020 

Table 2a - Specially Assessed Forestland Valuation

2024 | 2023 | 2022 | 2021 | 2020 

Table 2b - Specially Assessed Farmland Valuation

2024 | 2023 | 2022 | 2021 | 2020 

Table 2c - Small Tract Forestland (STF)

2024 | 2023 | 2022 | 2021 | 2020 

Table 3 - Summary of Specially Assessed and Tax Exempt Properties

2024 | 2023 | 2022 | 2021 | 2020 

Table 4b - Urban Renewal Authority For Existing Plan Areas

Table 4c - Estimation Of Urban Renewal Revenue From Increment Value

2024 | 2023 | 2022 | 2021 | 2020 

Table 5 – Summary of Special Assessments, Fees, Charges

2024 | 2023 | 2022 | 2021 | 2020 

Table 6b - Listing Of Code Areas By Taxing District

2024 | 2023 | 2022 | 2021 | 2020 

Table 6c - Summary Of Measure 5 Compression Loss By Tax Code

2024 | 2023 | 2022 | 2021 | 2020 

Table 7a - Taxable Assessed Value and Real Market Value By Property Class

2024 | 2023 | 2022 | 2021 | 2020 

Table 7b – Changed Property Ratio By Property Class

Table 8 - Summary Of Amounts To Be Raised, Net Taxes To Be Collected

2024 | 2023 | 2022 | 2021 | 2020 

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Farm and Forestland Soil Type Value Table

Clackamas County Assessor 2022–23

Common Descriptive Class Land
Class
Designation
(Soil ID)
2022–23 M5SAV 2022–23 MSAV 2022–23 SAVL
Intensive Capability - Special Soils 1SR 10,684 2,790 2,790
Sandy Loams - Special Soils 2SR 10,684 2,790 2,790
Sandy Loams - No Irrigation 2SD 3,055 992 992
Class I Valley Irrigated 1VR 5,437 1,813 1,813
Class I Valley Dryland 1VD 2,865 1,323 1,323
Class I Hill Irrigated 1HR 4,401 2,521 2,521
Class I Hill Dryland 1HD 3,331 1,680 1,680
Class II Valley Irrigated 2VR 4,660 1,495 1,495
Class II Valley Dryland 2VD 2,865 992 992
Class II Hill Irrigated 2HR 3,970 931 931
Class II Hill Dryland 2HD 2,416 824 824
Class III Valley Irrigated 3VR 4,091 1,157 1,157
Class III Valley Dryland 3VD 2,227 824 824
Class III Hill Dryland 3HD 2,416 425 425
Class V Pasture Dryland 5PD 1,225 152 152
Class VI Pasture Dryland 6PD 984 115 115
Class VII Pasture Dryland 7PD 259 48 48
Farm Pond - No Irrigation 7PN 2,500 1,875 1,875
Farm Woodlot 7WD 214 168 168
Farm Home Site Improvement FHSI 4,000 6,492 4,000
         
Site 1 Small Tract Forestland Option SFA 252 157 157
Site II SFB 200 124 124
Site III SFC 168 104 104
Site IV SFD 143 88 88
Site V SFE 95 58 58
Site VI SFF 69 42 42
Site VII SFG 29 17 17
Site VIII SFX 3 2 2
         
Site 1 Forestland (over 5000 acres) OFA 1,262 789 789
Site II (over 5000 acres) OFB 999 626 626
Site III (over 5000 acres) OFC 839 524 524
Site IV (over 5000 acres) OFD 715 445 445
Site V (over 5000 acres) OFE 474 296 296
Site VI (over 5000 acres) OFF 343 214 214
Site VII (over 5000 acres) OFG 146 89 89
Site VIII (over 5000 acres) OFX 15 10 10
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Veteran's Tax Exemptions

If you are a disabled veteran, or the surviving spouse of a veteran, you may be entitled to exempt a portion of your property taxes.

For 2024, the basic exemption for a disabled veteran or their surviving spouse is $25.537 of Assessed Value. The exemption for a service-connected disability is $30,646 of Assessed Value. These amounts increase each year by 3%. This is an average savings in property taxes of approximately $400.

Requirements

  • Be a war veteran who is officially certified by the U.S. Department of Veterans Affairs or any branch of the United States armed forces as being 40% or more disabled 
    or
  • Be a surviving spouse of a war veteran who has not remarried. 
    and
  • You must own and live on the property. Buyers with recorded contracts and life estate holders are considered owners. Temporary absences due to vacation, travel or illness do not disqualify you from the program.

How to File

  • You need to file an application with our office by April 1 to secure the exemption for taxes due the following Nov. 15. Once qualified, you do not need to file an annual renewal.
  • The exemption is applied to your current residence and is not transferrable. If you move or change the ownership record you will need to file a new application.
  • If you are a disabled war veteran, but not certified by the armed forces, you will need to meet an income limit.

    2022 Gross Income Limit
    0 dependents$25,142
    1 dependent$33,874
    for each additional dependent+ $8,732

Applications

If you have questions, or wish to file, you can contact our office at 503-655-8671 and ask for assistance with the Veteran's Tax Exemption

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