Assessment and Taxation

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.

Delinquency

Property taxes may be paid in full by Nov. 15 or in three installments (Nov. 15, Feb. 15 and May 15). Any taxes remaining unpaid as of May 16 are delinquent. The property is subject to foreclosure when the taxes are three years delinquent.

June 30 is the last day to pay taxes with a personal check. Payments made after this date must be in the form of cash, money order or cashier's check. Personal and/or business checks will not be accepted.

Notification

Your annual tax statement shows delinquent taxes and the current year's taxes. Also, on the statement is the delinquent year which causes the property to be subject to foreclosure.

If the tax is unpaid after May 15 of any year, a delinquency notice of foreclosure proceedings will be mailed to the taxpayer.

(Dates vary from year to year)

Each August the foreclosure list is published in a newspaper designated by the Board of County Commissioners. A 5% penalty is assessed on the total amount published (delinquent taxes plus interest) and added to the account. Publication includes the name of the property owner, account numbers, tax years of delinquency, amount of tax and interest.

After the foreclosure list is given to the newspaper for publication, property can be removed from the foreclosure list by paying the full tax and interest for taxes delinquent for three or more years, plus the 5% penalty.

If you believe your property should not be part of the foreclosure process, you must file your reasons with the court within 30 days of publication. Judgement will be taken 30 days after the publication.

2-year Redemption Period

To redeem property from foreclosure during this period, all taxes and interest for all years included in the foreclosure, the 5% penalty, 9% interest, and foreclosure fees must be paid in a lump sum. Partial payments are not accepted. Only the following persons can redeem the property:

• a person with recorded legal interest in the property at the date of judgment and decree
• an heir or devisee of a person with a legal interest in the property
• a holder of a lien of record on the property — such as a mortgage company
• a municipal corporation with a lien on the property, such as a city or sewer district

Not later than one year before the redemption period expires, all persons with a legally recorded interest in the property are notified by regular and certified mail that the period of redemption will end. The tax collector is responsible for providing this notice. A title company will provide litigation reports to identify the lien holders to be notified. The actual cost of the report will be charged to the property.

The taxpayer keeps possession of the property up to the time the tax collector deeds the property to the county. If the property is damaged or destroyed in any way during the period of redemption, it may be immediately acquired by the tax collector.

County acquires deed

At the end of the redemption period, the tax collector deeds the property to the county. All taxes are cancelled and the property is removed from the tax roll. The taxpayer's ownership rights are terminated at this point. The taxpayer may ask the County Commissioners to sell the property back at a private sale. The Board may do so, but does not have to.

The property becomes part of the county's lands and can be sold at public auction to the highest bidder. Property foreclosed and deeded to the County is disposed of as surplus real estate.

Farm and forestland deferrals allow residents to defer a portion of their property taxes to a later date if they meet certain criteria, like acreage size and land use.

In 1961, Oregon passed legislation to adopt Special Assessment Laws for Agricultural and Forestry practices. The Legislature recognized that Agriculture and Forestry significantly contribute to Oregon’s Character and economy. As an incentive to promote agriculture and Forestry practices, Oregon offers several Special Assessment Programs. These programs reduce the property tax the landowner pays annually- if the owners agree to manage the property primarily for farming or for growing and harvesting timber.

To apply for either deferral, you will need to apply to the Clackamas County Assessor to determine if your land qualifies.

CMap is where you can find your zoning and jurisdiction information.

• Un-zoned Farmland Deferral Info
• Exclusive Farm Use Deferral Info
• Forestland Deferral Info
• Stocking Requirements for Forestland

Applications can be requested by email or picked up from the Assessor’s office between January 1 and April 1 of each tax year.

Exclusive Farm Use (EFU)

Must have had a commercial farm use prior year.

• Exclusive Farm Use Deferral Info Circular

Unzoned Farmland

Profit motive, typical and accepted farming practices each and every year and continue to meet gross income requirements”.See below.

• Un-zoned Farmland Deferral Info Circular

100% Forestland

Two (2) acres or more of forestland. Held and used for the primary purpose of growing and harvesting trees of a marketable species.

• Forestland Deferral Info Circular
• Stocking Requirements for Forestland

20% Small Tract Forestland

10 to 4,999 forestland acres. Held and used for the primary purpose of growing and harvesting trees of a marketable species.

• Forestland Deferral Info Circular
• Stocking Requirements for Forestland

Disqualification by Assessor or by State Forester? Owner may apply for another special assessment. Seller required to notify assessor upon change of ownership.

Property tax exemption is not automatic. An application must be filed with the County Assessor.

An application must be filed with the County Assessor on or before April 1 of the assessment year for which the exemption is requested. If the property is acquired after March 1 and before July 1, the application must be filed within 30 days of acquisition or use. If the application is not filed on time, it may be filed no later than Dec. 31 if a late filing fee accompanies the application.

Qualified organizations may also claim a property tax exemption on real or personal property held under a lease. The lessee, not the owner, must file an application with the County Assessor. Filing requirements are basically the same as for owners.

If you have questions, or wish to file, you can contact our office at 503-655-8671 and ask for assistance with the Property Tax Exemption, or download an Information Circular about Property Tax Exemptions for Special Organizations.