Oregon Porch

Property tax

Oregon property tax: values, rates, and the bill

Short answer

For a typical Oregon property, the tax calculation starts with assessed value, which is the lower of real market value and maximum assessed value.

Scope and what changes it

What this guide covers

Read RMV, MAV, assessed value, tax code areas, Measure 5 compression, and a planning estimate before you rely on the county statement.

Multiply that assessed value by the parcel's combined rate per $1,000, then add any assessments shown separately. The calculator below reproduces that planning arithmetic. It does not determine MAV, model Measure 5 compression, or replace the county statement.

Planning tool

Estimate a rough annual property-tax amount

Use taxable assessed value and the parcel's rate per $1,000. The tool does not calculate MAV or Measure 5 compression.

The prefilled figures are an example, not an Oregon default.

Taxable value

$350,000.00

Annual estimate

$5,075.00

Monthly planning

$422.92

From statement to estimate

Read the bill in this order

This path keeps county facts, tool arithmetic, and the final county answer separate. It does not turn a planning estimate into an account calculation.

Fixed walkthrough: $350,000 assessed value, $14.50 per $1,000, and no separate assessment. These figures do not change when you edit the calculator above.

  1. County record

    Find RMV, MAV, and assessed value

    The county record supplies all three values. Assessed value is the lower of real market value and maximum assessed value; it is the value this narrow estimate uses.

    RMV and MAV
    Read from county record — not calculated
    Assessed value in this example
    $350,000.00
    Find the county property-tax office

  2. Same account and year

    Copy the parcel's combined rate

    Use the combined rate for the parcel's tax code area, not a city or county average. The code area reflects the districts that overlap at that account.

    Combined rate in this example
    14.5 per $1,000

  3. This tool

    Run the rate-based arithmetic

    Divide assessed value by 1,000, multiply by the combined rate, and add only an assessment that the statement lists separately.

    Rate-based amount
    $5,075.00
    Separate assessment in this example
    $0.00
    Rate-based planning estimate
    $5,075.00

  4. County statement

    Compare the estimate with the actual bill

    The county total can differ because this tool does not reproduce Measure 5 compression or interpret the account's bond, exemption, special-assessment, or other property details.

    Fixed-example result: $5,075.00 a year, or $422.92 a month for planning.

    Treat the county's account and statement total as the answer.

    Read Oregon appeal instructions

The ordinary Oregon answer

What usually controls the answer

Three values can appear, but one is taxable

Real market value is the assessor's market estimate. Maximum assessed value is the Measure 50 limit. Assessed value, the value used for ordinary rate-based taxation, is the lower of RMV and MAV. For unchanged property, MAV is generally limited to 103 percent of the prior year's MAV; new construction and other exception events can change that path.

The parcel's tax code area supplies the rate

A citywide average is not a parcel rate. The tax code area combines the county, city, school, fire, bond, and other districts that overlap at that account. Two homes with the same city mailing address can sit in different code areas.

Measure 5 is a second calculation

Operating taxes are checked against limits of $5 per $1,000 of Measure 5 value for education and $10 per $1,000 for general government. If a category exceeds its limit, compression reduces affected operating taxes. Bond taxes are not part of those operating-tax limits.

The estimator uses statement inputs

The planning formula is assessed value divided by 1,000, multiplied by the combined rate per $1,000, plus separately entered assessments. Use the assessed value and rate from the same parcel statement and tax year.

An appeal is about the record, not the estimate

Most value appeals go first to the county Property Value Appeals Board. The usual filing deadline is December 31, or the next business day when December 31 is not a business day. Verify the current deadline and required petition before relying on it.

A real-world example

A common planning example

Suppose a statement shows $350,000 of assessed value, a combined rate of $14.50 per $1,000, and no separate assessments. The base estimate is 350 x $14.50 = $5,075 for the year, or about $422.92 per month. If the statement later shows compression or a separate assessment, the county total can differ.

Exceptions and local layer

Where the ordinary answer changes

New construction and other exception value

The ordinary 3 percent MAV path is not a promise that every account rises by exactly 3 percent. New property, additions, rezoning, omitted property, and other statutory exceptions can add value under separate rules.

Specially assessed or partially exempt property

Farm, forest, and partially exempt property can use a Measure 5 value that differs from ordinary RMV. Read the property class and exemption lines before comparing accounts.

Averages are context only

The county and code-area figures below come from statewide FY 2024-25 statistics. They help with comparison, but the parcel's current statement controls the actual bill.

What to do next

Do these in order

  1. Open the parcel account

    Find RMV, MAV, assessed value, tax code area, exemptions, and the current statement on the county assessor or tax-collector site.

    Find the county path

  2. Enter statement values

    Use assessed value, not purchase price or a home-value estimate, and use the rate printed for that parcel and year.

  3. Reconcile the difference

    If the estimate and statement differ, look for compression, bonds, exemptions, special assessment, omitted property, or separate assessments before assuming an error.

  4. Calendar an appeal immediately

    If the value or classification appears wrong, open the current DOR and county appeal instructions before the end-of-year filing window.

    Check appeal instructions

Official sources

These are the exact official sources used for the statewide answer and its exceptions. Claims were checked July 16, 2026; current-condition and local pages still need a fresh check when you act.

Oregon DOR FY 2024-25 property-tax statistics reportOregon DOR FY 2024-25 property-tax supplementOregon county assessor directoryOregon DOR property-tax appeals

DOR city-code-area examples

Rates change by code area, not just city name.

These examples are from the FY 2024-25 DOR city-code-area sheet. They show why a parcel lookup matters; they are not rates to borrow for an estimate.

Find a place

Multnomah County · Code area 260492

Portland

Total rate
27.14 per $1,000
School
10.72 per $1,000
City
9.13 per $1,000

Wheeler County · Code area 350020

Spray

Total rate
26.00 per $1,000
School
6.35 per $1,000
City
9.56 per $1,000

Lane County · Code area 200575

Eugene

Total rate
25.31 per $1,000
School
9.53 per $1,000
City
8.20 per $1,000

Lane County · Code area 200573

Springfield

Total rate
25.26 per $1,000
School
9.53 per $1,000
City
7.68 per $1,000

Multnomah County · Code area 260880

Milwaukie

Total rate
25.08 per $1,000
School
10.72 per $1,000
City
4.45 per $1,000

Linn County · Code area 220720

Sweet Home

Total rate
24.75 per $1,000
School
7.81 per $1,000
City
10.44 per $1,000

Morrow County · Code area 250010

Heppner

Total rate
24.03 per $1,000
School
5.49 per $1,000
City
11.36 per $1,000

Washington County · Code area 342062

Beaverton

Total rate
23.42 per $1,000
School
10.72 per $1,000
City
4.79 per $1,000

Wheeler County · Code area 350010

Fossil

Total rate
22.90 per $1,000
School
6.42 per $1,000
City
6.39 per $1,000

County directory

Start with the parcel's Oregon county.

Each row opens the county page and shows statewide DOR context from FY 2024-25. The assessor and tax collector hold the current account.

Baker County Avg NAV rate: 13.69 per $1,000 FY 2024-25 tax imposed: $28,268,000 Benton County Avg NAV rate: 17.76 per $1,000 FY 2024-25 tax imposed: $196,037,000 Clackamas County Avg NAV rate: 17.80 per $1,000 FY 2024-25 tax imposed: $1,133,357,000 Clatsop County Avg NAV rate: 13.91 per $1,000 FY 2024-25 tax imposed: $112,791,000 Columbia County Avg NAV rate: 14.23 per $1,000 FY 2024-25 tax imposed: $94,521,000 Coos County Avg NAV rate: 12.74 per $1,000 FY 2024-25 tax imposed: $83,800,000 Crook County Avg NAV rate: 13.53 per $1,000 FY 2024-25 tax imposed: $44,439,000 Curry County Avg NAV rate: 8.43 per $1,000 FY 2024-25 tax imposed: $32,512,000 Deschutes County Avg NAV rate: 16.65 per $1,000 FY 2024-25 tax imposed: $551,131,000 Douglas County Avg NAV rate: 11.01 per $1,000 FY 2024-25 tax imposed: $132,843,000 Gilliam County Avg NAV rate: 11.47 per $1,000 FY 2024-25 tax imposed: $13,687,000 Grant County Avg NAV rate: 13.01 per $1,000 FY 2024-25 tax imposed: $9,337,000 Harney County Avg NAV rate: 14.22 per $1,000 FY 2024-25 tax imposed: $10,487,000 Hood River County Avg NAV rate: 14.02 per $1,000 FY 2024-25 tax imposed: $45,752,000 Jackson County Avg NAV rate: 14.17 per $1,000 FY 2024-25 tax imposed: $376,388,000 Jefferson County Avg NAV rate: 17.20 per $1,000 FY 2024-25 tax imposed: $38,010,000 Josephine County Avg NAV rate: 10.13 per $1,000 FY 2024-25 tax imposed: $98,455,000 Klamath County Avg NAV rate: 12.19 per $1,000 FY 2024-25 tax imposed: $87,313,000 Lake County Avg NAV rate: 13.91 per $1,000 FY 2024-25 tax imposed: $13,075,000 Lane County Avg NAV rate: 16.66 per $1,000 FY 2024-25 tax imposed: $703,619,000 Lincoln County Avg NAV rate: 15.19 per $1,000 FY 2024-25 tax imposed: $144,108,000 Linn County Avg NAV rate: 17.21 per $1,000 FY 2024-25 tax imposed: $222,305,000 Malheur County Avg NAV rate: 13.31 per $1,000 FY 2024-25 tax imposed: $38,609,000 Marion County Avg NAV rate: 17.06 per $1,000 FY 2024-25 tax imposed: $547,043,000 Morrow County Avg NAV rate: 14.42 per $1,000 FY 2024-25 tax imposed: $56,812,000 Multnomah County Avg NAV rate: 23.65 per $1,000 FY 2024-25 tax imposed: $2,368,569,000 Polk County Avg NAV rate: 15.54 per $1,000 FY 2024-25 tax imposed: $119,621,000 Sherman County Avg NAV rate: 15.34 per $1,000 FY 2024-25 tax imposed: $20,148,000 Tillamook County Avg NAV rate: 11.25 per $1,000 FY 2024-25 tax imposed: $72,662,000 Umatilla County Avg NAV rate: 16.09 per $1,000 FY 2024-25 tax imposed: $131,262,000 Union County Avg NAV rate: 13.85 per $1,000 FY 2024-25 tax imposed: $34,515,000 Wallowa County Avg NAV rate: 11.55 per $1,000 FY 2024-25 tax imposed: $12,567,000 Wasco County Avg NAV rate: 15.33 per $1,000 FY 2024-25 tax imposed: $52,520,000 Washington County Avg NAV rate: 18.18 per $1,000 FY 2024-25 tax imposed: $1,511,669,000 Wheeler County Avg NAV rate: 17.01 per $1,000 FY 2024-25 tax imposed: $3,312,000 Yamhill County Avg NAV rate: 14.93 per $1,000 FY 2024-25 tax imposed: $177,985,000

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