Assessment and Taxation

The tax expenditure information provided by the Clackamas County Department of Assessment & Taxation is a complete list of exempt properties in Clackamas County as certified on the tax roll. The data information can be downloaded for use by each governmental entity responsible for reporting.

Please refer to GASB 77 for specific disclosure requirements. Each governmental entity is responsible to determine which programs, from the data provided, qualify as abatement programs for their respective entity. The calculation of any associated abatement amounts are an estimate and solely the responsibility of entity management.

Clackamas County Data

• GASB 77
  • 2023-2024
  • 2022-2023
  • 2021-2022
  • 2020-2021
  • 2019–2020

SAL Tables-ORS 309.330

Ownership Transfers

Ownership Transfers are processed by the State Department of Consumer and Business Services Building Codes Division (BCD) or through a title company. The new process changes the ownership and location of a home in the State records. Simply signing off on an ownership document or sales agreement does not transfer ownership.

Records in the Assessor's office will be updated only after we receive notice from BCD that a transfer has been completed. Until the transfer is complete, our records will show the selling party as responsible for all property taxes.

Selling a Manufactured Home

To complete the process, you will need to do the following:

1. Pay all property taxes, interest and fees due, as well as an estimated tax for the current fiscal year at the time of the transfer. All tax payments must be secured with certified funds, cash or cashier's check — no personal checks will be accepted for this process.
2. Fill out a Manufactured Home Ownership Document Application for New and Used Homes. The Assessor's Office will confirm that the taxes are paid in full and issue a tax certification. There is a $25 fee to process this form, which can be paid with cash or check. Bring or mail the form with your payment to our office at 150 Beavercreek Road in Oregon City, OR 97045. The form will be returned to you and must accompany any forms submitted to BCD.
3. Provide the current DMV title or BCD ownership document signed off by the seller(s) and any lien holder(s).
4. Send all forms with payment of $55 for the transfer fee to the address shown on the BCD forms.

You may call us at 503-655-8671 for more information or contact BCD at 503-378-4530 or 503-373-1249 or on their website.

Moving a Manufactured Home

1. Secure a placement permit from your local Planning Department to be sure that the manufactured structure may be sited at the new location.
2. To obtain a trip permit for a home moving out of Clackamas County, all taxes for the current fiscal year must be paid. You will need to complete and supply our office with the Manufactured Home Ownership Document Application for New and Used Homes. You will need a county Tax Certification form for the county where the home is moving from and obtain a form for the county the home is moving to. Clackamas County charges a $25 fee for this form.
3. Send the Manufactured Home Ownership Document Application for New and Used Homes form and county Tax Certification, along with a payment for the $55 transaction fee and trip permit fee (each section requires a $5 trip permit), payable to Oregon Department of Building codes, to the address listed on the BCD form.
4. In October, you will receive a tax bill from the county where the manufactured home was located as of January 1 that year.

Exempting a Manufactured Home from Ownership Document

Your DMV title or Ownership Document may be eligible for the exemption process if the ownership of your land and manufactured home are the same. 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 503-655-8671 or BCD at 503-378-4530 or 503-373-1249. You may also contact any Title Insurance company.

Demolishing a Manufactured Home

1. Pay all property taxes, interest and fees currently due.
2. File a Manufactured Home Ownership Document Application for New and Used Homes form with the Assessor's office (there is no processing fee) and submit the current title or ownership document.
3. One of our appraisers will verify the home no longer exists for the applicable tax year. We will notify BCD that the home has been demolished.

State programs may allow you to delay paying property taxes on your residence.

You may qualify for the following deferrals if you are:

Additional Requirements

For either deferral program, you must have a recorded deed to the property or be buying the property under a recorded sales contract. Certain trust or trustee arrangements qualify for deferral. You would not be eligible for deferral if you have a life estate interest in the property.

Additional Information

Reverse mortgages

House Bill 2587 (2019) allows homes with certain reverse mortgages to qualify for the Senior and Disabled Deferral Program.

You may qualify for deferral if you entered into a reverse mortgage between July 1, 2011, and December 31, 2016, and have equity in your home of at least 40% as of the date of your deferral application. This does not enable retroactive deferral payments for prior tax years but enables deferral to pay the taxes to the county going forward for homes that qualify.

The State records a lien on your property

• The deferred taxes paid by the state become a first lien on your property, except for the liens of mortgages or trust deeds that were recorded first.
• The lien amount is an estimate of future taxes to be paid and interest to be charged, based on life expectancy tables.
• When the Oregon Department of Revenue has approved your application, you must tell your mortgage holder that the state will be paying your taxes.

Paying the deferred taxes

The deferred taxes plus interest have to be paid when any of the following occurs:

• The taxpayer getting the deferral passes away leaving no surviving spouse
• You sell the property or in some way change the ownership
• You cease to permanently live on the property

Measure 5 Tax Limitation

The Oregon Constitution sets limits on the amount of property taxes that can be collected from each property tax account. These limits are often called the "Measure 5 limits."

To calculate these limits, taxes are divided into categories described in the constitution. The categories are:

Some taxes, usually for general obligation bonds, are not subject to limitation.

If taxes in either category exceed the limit for that property, the taxes are reduced or "compressed" until the limit is reached.

Local option taxes are compressed first. If the local option tax is compressed to zero, and the limit still hasn't been reached, the other taxes in the category are proportionally reduced.

Measure 50 Value Limitation

Measure 50 rolled back the 1997–98 assessed (taxable) value of each property to 90% of its 1995–96 value. This is known as Maximum Assessed Value (MAV). Adjustments to MAV are made for items such as new construction.

Key facts:

• Limits future growth on maximum assessed value to 3% annually, unless it exceeds the real market value.
• Taxes are based on the lower of real market value (RMV) or maximum assessed value (MAV), which is known as assessed value (AV).
• Exceptions to the 3% cap are for items such as new construction, remodeling, new subdivisions, and rezoning which may increase assessed value and taxes more than 3%.
• AV can also increase more than 3% when Real Market Value is less than Maximum Assessed Value and market values are increasing.
• Established permanent tax rates for all local districts with existing tax bases and serial levies.
• Allows voters to approve new short-term local option levies to fund additional services or approve bond measures for capital improvements. These are outside the permanent rate limits and need to be approved at a general election or an election with at least a 50% turnout (double majority).

Helpful Videos

How to Appeal Your Property Value

If you disagree with the value of your property as shown on your tax statement, you may file an appeal with the Property Value Appeal Board (PVAB). You can get petition forms and information from the County Clerk by calling 503-655-8662.

A reduction in RMV will not mean a reduction in taxes unless the RMV is reduced below the AV — except in situations such as new construction and remodeling, if RMV is lowered then AV is reduced and taxes are decreased.

Note: Some properties may experience a small refund, particularly where there are school local option levies, when RMV approaches AV due to the Measure 5 tax rate limits.

Contact the Assessor’s office at 503-655-8671 if you have questions regarding your property value. If you feel the market value shown on your tax statement is too high, we encourage you to file an appeal with the Property Value Appeal Board (PVAB).

• The deadline to file an appeal is December 31 — or the first working day in January, if December 31 falls on a weekend.
• Appeals to the Property Value Appeal Board (PVAB) must be filed after receipt of your tax bill.
• Contact the Clackamas County Clerk’s office at 503-655-8662 for filing information, specific petition guidelines and to see a petition filing checklist for filing your appeal.
  
  Clackamas County Clerk, PVAB 
  1710 Red Soils Court, Suite 100 
  Oregon City, OR 97045 map
• Appeals are for the current tax year only.

If you miss the above deadline, or you disagree with a prior year's value, you may file an appeal with the Magistrate Division of the Oregon Tax Court. Appeal forms may be obtained by calling the Oregon Tax Court, Magistrate Division at 503-986-5650. Certain standards must be met to have appeals to the magistrate heard. All appeal forms are available in the Assessor's Office or you can download an Information Circular from the State about the appeals process.

Ways to Pay

The Clackamas County Assessor’s Office strives to make services inclusive. If you encounter accessibility barriers, please contact us at 503-655-8671 or propertytaxinfo@clackamas.us. We will do our best to respond to your inquiries within two business days. 

By mail

Clackamas County Assessor & Tax Collector
150 Beavercreek Road
Room #135
Oregon City, OR 97045

Only send a check or money order, do not mail cash. Please make your check payable to Clackamas County Tax. Your canceled check is proof of payment.

Mail your payment in the windowed envelope provided in your tax statement.

Be sure to mail your payment early enough to be postmarked on or before Nov. 15. According to Oregon law, if the postmark is after the payment due date, discounts are not allowed and interest will accrue on the past due portion. If the due date falls on a weekend or a legal holiday, the due date is extended through the next business day.

Online

Pay your property taxes online via credit, debit or e-check online.

Pay Online

Convenience Fees

You will be charged a convenience fee by US Bank, our online payment service provider.

E-check	$3
Visa, MasterCard, American Express and Discover credit card	2.49%
VISA debit card	$3.95
Mastercard debit card	2.49%

In person

150 Beavercreek Road
Room #135
Oregon City map

Our payment drop box is located at the front of our building.

Property tax payment drop box

 

Early and Late Payments

Discounts and installments

If you pay your bill early, you may qualify for a discount.

Interest on late payments

Interest will be charged on any payment made after the installment due date for the schedule you choose. The rate of interest is determined by Oregon statute, which is 16% annually or 1.333% monthly until paid. If property taxes are not paid on time, interest accrues on the 16th of each month.

Payments made with electronic bill pay services must be received in our office by the due date. Please request your payment in advance with your bill pay provider.

Payments made with checks that are returned by the bank are not eligible for any discount.

Delinquent taxes and lien dates

Real property tax is delinquent if not paid by May 15. Foreclosure proceedings on real property begin when taxes have been delinquent for 3 years. Real property tax accounts with an unpaid balance for any tax year marked with an (*) on the front of your tax statement are subject to foreclosure if not paid on or before May 15. Property tax payments must be credited to the earliest year that taxes are due. For example, if you owe taxes for 2020, 2021, 2022 and 2023, any payment made will be first applied to 2020 and so forth.

Learn more about foreclosures.

Prepayment of property taxes

Unless authorized by law, no prepayments of property taxes that have not been certified by a taxing district shall be collected or accepted (OAR 150-311-0260). Examples of law allowing prepayment of taxes include recording a subdivision, creating a condominium or moving a manufactured home.

What Your Statement Means

1. Property data
   Property address, legal description and account number.
2. Ownership and mailing address
   If the mailing address on your statement is incorrect or has changed, check the box on the front of your payment stub and write the correct address on the back or contact our office. It is the property owner's responsibility to inform the Assessor of any address changes.
3. Real Market and Assessed (taxable) Property Value
   Real Market Value (RMV) is the county assessor’s estimate of the market value of your property as of Jan. 1, of the current year. Under Measure 50,
   Assessed Value is the lower of the RMV and Maximum Assessed Value (MAV). Learn more about RMV, MAV and AV.
4. Taxing districts
   Your tax statement shows the taxes imposed for each of the districts where your property is located. Each district collects a permanent tax rate for ongoing services, plus any voter-approved taxes. Measure 5 requires levies to fall into three categories:
   1. Education taxes
   2. General government taxes
   3. Bond taxes authorized by voters
5. Yellow or green statement?
   If your tax statement is yellow...
   Receiving a yellow tax statement means a lender requested information and may pay your property tax. Call your lender if you have any questions about who is responsible for payment. Please keep this statement for your records and do not pay with this statement if your lender pays your property taxes.
   If you receive a green statement...
   Receiving a green tax statement means a lender did not request information to pay your property taxes. Call your lender if you think they are responsible to pay. Please keep this statement for your records. Pay taxes by Nov. 15 to receive a discount and avoid interest.
6. Payment options and due dates
7. Delinquent taxes
   The amount of tax and interest owed from previous years. Taxes identified with an asterisk (*) may result in property foreclosure if not paid. Payments will be applied to the oldest tax year first.
8. Total taxes due (after discount)

Please return the lower portion of your tax bill(s) with your payment and use the enclosed envelope with the appropriate postage. Write your account number(s) on the front of your check to ensure proper credit. Your cancelled check is your receipt. The upper portion of the tax statement should be kept for your records.

• Payment for property taxes must be credited to the earliest year for which the taxes are due on the property for which the payment is being made.
• The due date for property tax payments is Nov. 15. If the 15th is a weekend or holiday, it will be the next business day.
• Please mail early to ensure you receive your discount and avoid interest.