Understanding Your Property Tax Statement

PROPERTY TAX STATEMENT MAILING BEGINS THE WEEK OF OCTOBER 25^th. In the weeks that follow, staff in the County's Assessment and Taxation Department will assist the public with a variety of inquiries, including how property tax bills are determined, what local services are paid for, and what options are available for an appeal.

A green statement indicates that the property owner is responsible for paying the bill.

A yellow statement indicates one of two things: You are receiving a Senior or Disabled Tax Deferral in which the Oregon Department of Revenue will pay all or part of the property tax; OR our records indicate a mortgage company has requested your property tax bill.

Taxpayers are urged to check with their mortgage company if they believe their current arrangement is not reflected by the color of the tax statement. This has been an area of confusion in the past years, resulting in double payments or late payments in some cases.

Late payments lose the discount, and the tax begins accruing interest after the due date.

In Oregon, property is valued each year as of January 1.

The fiscal tax year runs from July 1 through June 30.

Property taxes are due November 15 following July 1.  The dates at the top of your statement reflect the fiscal tax year for the property taxes imposed.

Click on image for a larger view of the example tax statement 

ROLL TYPE

The property "roll type" is printed at the top of the statement. You will see one of the following descriptions: "Real Property", "MFD Structure" (Manufactured Dwelling), "Utility", or "Personal Property".

PROPERTY DESCRIPTION

Identifies certain characteristics of your property (when applicable) by:

Code:  Tax levy code that defines the list of taxing districts for your property.

Map:  Represents the location of your property by township, range, section and tax lot as per the Assessors' Maps.

Acres:  Number of acres in the above levy code (if available).

Legal:  Some properties may be identified by their legal description if it is a lot and block in a subdivision.

Situs: The physical address of the property

Account No:  Property Tax Account number or Tax ID in the Assessors' records.

CURRENT YEAR TAX DETAIL

Your tax statement shows the taxes collected for each of the districts in which your property is located. Each district collects a permanent tax rate for ongoing services, plus any additional taxes that may be approved by the voters.  These taxes are shown on your statement as Local Option Levies (LOL) or Bond Levies.

A. Educational Taxes:  Assessed for Tillamook Bay Community College, your property's Educational Service District and K-12 school district.

B. General Government Taxes: Paid to cities, regional government, county and special districts (water, sewer, fire, ports, etc).

C. Bond Taxes: Finance capital improvements such as school buildings, parks, or public works projects that have been authorized by voters.

VALUES

Real Market Value (RMV) is the assessor's estimate of the price of your property would sell for as of January 1 of the current year. It is listed by land, structures (buildings), and total for the previous and current year.

Assessed Value (AV) is the total (combined land and structures) amount of value used to impose property taxes.

If you are currently receiving a Veteran's Exemption, it will be noted in this section.

DELINQUENT TAXES

Any prior year's tax remaining unpaid will be listed just below your current year total tax due on the front, right hand side of the statement. Delinquent amounts that will be subject to foreclosure, if not paid by May 15 the following year, will be indicated with an asterisk (*). Payments will be applied to the oldest tax year first.

PAYMENT OPTIONS AND DUE DATES

Taxes may be paid in full or in thirds. Payment instructions and schedules are clearly printed on the back of the statement. Applicable forms of payment are cash, check, or money order.  Do not mail cash.

Make checks payable to: TAX COLLECTOR and mail in the envelope provided (Returned checks may lose the discount and accrue interest).

PAYMENT COUPON

If you received a green statement, tear off the coupon portion and return it with your payment in the envelope provided.  If you do not have a coupon to submit with your payment, please send your payment directly to: Tax Collector, 201 Laurel Ave, Tillamook, OR 97141. Be sure to note the property tax account number on your check.

MAILING ADDRESS CHANGES

If the mailing address on your statement is incorrect or has changed, please check the box on the front of your payment stub, write the new or correct address on the back, and sign at the bottom of the form. You may notify us of the change by email, fax, or letter. By Oregon law, it is the property owner's responsibility to inform the Assessor of any address changes.

Click HERE for the Address change form.

VALUES AND APPEALS

If you have questions regarding the values on your tax statement, the Assessor's staff will be available to discuss the basis for the property's value with you.  You are encouraged to call our office for assistance and speak with a qualified appraiser who will review your appraisal and answer any other questions you may have.

After your discussion with the assessor's staff, if you feel the market value shown on your tax statement is too high, we encourage you to file an appeal with the Board of Property Tax Appeals (BOPTA).

Valuation appeals may be filed from October 25 until December 31. Information pertaining to the appeal process is available on the back of the tax statement and on our site, click HERE.  Petition forms to file your appeal are available at the County Clerk's Office.

If you have additional questions, you may contact our office at 503-842-3400 and ask for assistance with filing an appeal.

If you miss the above deadline, or you disagree with a prior year's value or tax levied, 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.  Appeal forms are also available in the Assessment and Taxation office.

You may download an informational circular from the State about the appeals process at: https://www.oregon.gov/DOR/forms/FormsPubs/how-to-appeal-your-property-value_303-668.pdf

INFORMATIONAL FLYER

An informational flyer is included with each tax statement to be used as a guide for a better understanding of the property tax statement, payment options, and other programs associated with the Oregon Property Tax System.