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Guide to Using the Data
This publication presents information about assessed and real market values and taxes imposed under Oregon’s local property tax system. Because this tax system is complex, we provide this guide to help readers understand some of subtleties of the data. In some cases, similar concepts may be reported differently from one table to another to reflect nuances of the property tax system. In other cases, the use of different sources results in slight data variations across tables.
Data Sources and Problems
The counties provide all of the data except the permanent rates and values for centrally assessed property. In past years, there have been occasional data discrepancies resulting from inconsistencies in the data reported by counties. The traditional process of collecting, summarizing, and reporting property tax data continues to be severely impeded by the implementation of Measure 50. This year, some counties were unable to provide complete data due to significant internal changes. Rather than letting these problems prevent the publication of available information, we have provided available information in as clear a manner as possible. Because this publication is designed to be a description of the property tax system using true and correct figures, we have generally not included estimates when actual data was unavailable.
The data problems this year can be grouped into two categories: missing data and inconsistent data. Missing data are the result of counties being unable to provide the requested information. The most notable problems pertain to exempt property and property values by property class (residential, commercial, etc.). Only two of the exempt property tables (Tables C.1 and C.5) can be published this year, and even these tables are not complete. The problems with the data usually presented in Tables C.2 through C.4 were so significant that they could not be included in this report. For the property class data reported in the Tables B.1 through B.3, one county was unable to provide data; NA denotes missing data. Note that totals have not been reported where we do not have all of the components.
Assessed Value
Assessed value is reported in both a total and net amount. The difference between these two values lies in the treatment of fish and wildlife property, nonprofit housing property, and urban renewal excess values. Table A.3 shows both the total and net assessed values, and how they relate to one another. The net assessed value is calculated by adding nonprofit housing and fish and wildlife values to total assessed value and then subtracting urban renewal excess value. The net assessed value is the amount of value from which taxing districts raise revenue. It does not include the urban renewal excess value because that is the value from which urban renewal agencies raise revenue.
The assessed value of unallocated utilities is reported only in certain tables, depending on the level of detail. These utilities, which represent a small piece of total value, cannot be attributed to specific counties. Consequently, tables presenting county breakdowns do not include the unallocated value, unless it is listed at the bottom of the table. Also, assessors do not use this value when computing tax rates. Owners of these utilities pay taxes to the state, which then distributes the money to counties.
Table Details
A.1–A.2The number of taxing districts and the total, rather than net, real market value has been used.
A.5The Board of Property Tax Appeals has replaced the Boards of Equalization and Ratio Re-view.
B.2Historic property value is included in “Miscellaneous/Other.” Utility property value is in-cluded in this table.
C.1–C.5Assessed and real market values are reported rather than exempt value.
D.1–D.2Actual timber offsets are reported rather than estimates.
D.3–D.4The reduction due to the Measure 5 rate limits is reported as a dollar figure and as a percentage of tax extended.
E.1The change in taxes imposed (by limit category) and reduction due to the Measure 5 rate limits from 1998–99 to 1999–00, by type of taxing district.
E.2The change in taxes imposed (by limit category) and reduction due to the Measure 5 rate limits from 1998–99 to 1999–00, by county.
E.3The change in taxes imposed (by category of tax) from 1998–99 to 1999–00, by type of taxing district.
E.4The change in taxes imposed (by category of tax) from 1998–99 to 1999–00, by county.
F.1Both 1998–99 and 1999–00 data for excess value and maximum authority are provided as well as the percentage change.
F.2Both 1998–99 and 1999–00 data for revenue from excess value and special levies are provided, as well as the percentage change.
HCode area real market value has been shown.
Back to the Table of Contents of the 1999-00 Oregon Property Tax Statistics