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Fiscal year 1999-00 is the third year for Oregon’s property tax system under Measure 50 and provides an-other opportunity to review the impact of the limitation on assessed value and property tax growth. This publication provides detailed information on assessed values and taxes by county and by type of taxing district; it also includes a detailed description of the property tax system.
Due to changes to data processing systems in some county assessment and taxation offices in the past year, some of the information requested for this publication was not available. This problem prevents some state-wide totals from being calculated. In an effort to provide as much useful information as possible, we have included tables with missing data but have made every effort to clearly identify the gaps. Totals are provided only where we have complete data for all 36 counties. There are also cases where data discrepancies could not be resolved. The "Guide to Using the Data" section provides further discussion of the major data problems.
This document is organized into four sections: Introduction, 1999-00 Summary, Guide to Using the Data, and Detailed Tables. Statistical highlights are provided below. The next section contains a summary of assessed values and taxes imposed in 1999-00, the third year of Measure 50. The Guide to Using the Data provides information that is helpful in understanding the detailed tables in the last section.
This publication also contains three appendices. Appendix A provides tax rates for each taxing district in the state, while Appendix B provides a history of property taxes in Oregon. Appendix C contains a glossary of property tax related terminology. Further detailed information for each taxing district can be found within the 1999-00 edition of the Oregon Property Tax Statistics Supplement. Additional information regarding property tax exemptions can be found in the 1999-01 edition of the State of Oregon Tax Expenditure Report and in the forthcoming 2001-03 edition of the State of Oregon Tax Expenditure Report, which will be released in November 2000.
  • Property taxes imposed, including urban renewal taxes, increased 6.9 percent from $2,617.9 million in 1998-99 to $2,799.6 million in 1999-00. Excluding urban renewal taxes, property taxes imposed grew by 7.2 percent from $2,513.1 million in 1998-99 to $2,692.8 million in 1999-00.
  • Total assessed value grew 6.0 percent from $176.1 billion in 1998-99 to $186.6 billion in 1999-00. This growth includes both the changes in value of existing property and the addition of new property such as new construction.
  • Aggregate statewide real market value climbed 8.1 percent from $222.3 billion in 1998-99 to $240.3 billion in 1999-00. This is the second straight year in which the real market value growth rate has been less than 10 percent. In contrast, the growth rates each year for the period from 1990-91 to 1997-98 exceeded 10 percent.
  • Among taxing districts, taxes imposed by county districts grew by 4.3 percent between 1998-99 and 1999-00, rising from $514.7 million to $536.9 million. Taxes imposed by cities grew 7.9 percent (from $579.9 million to $625.9 million) and taxes imposed by special districts grew 7.4 percent (from $276.4 million to $296.9 million).1 School districts imposed taxes of $1,135.4 million, up 8.2 percent from $1,049.0 million.
  • Districts impose taxes to fund both general operations and capital projects (e.g., new buildings). In 1999-00, operating taxes grew to $2,297.0 million, or 6.6 percent above their 1998-99 level of $2,154.8 million. Bonds, which are the primary taxing vehicle for funding long-term capital projects, experienced an increase of 10.5% percent from $358.4 million in 1998-99 to $395.9 million in 1999-00.
  • General operations are funded primarily with revenue raised from the permanent rates, but other sources of operating revenue include local option levies and gap bonds. Taxes imposed via the permanent rates grew 6.4 percent, from $2,032.8 million in 1998-99 to $2,162.8 million in 1999-00. Local option taxes grew by 24.3 percent between 1998-99 and 1999-00, increasing from $48.6 million to $60.4 million. The situation for taxes imposed through gap bonds was relatively stable. Gap bond taxes in-creased by only 0.5% from 1998-99 to 1999-00, from $73.4 to $73.7 million.
  • Urban renewal taxes imposed rose slightly from 1998-99 to 1999-00. In 1999-00, they reached $106.7 million, up 1.8 percent from their 1998-99 level of $104.8 million.
*Special districts are all districts other than counties, cities, and school districts.
Back to the Table of Contents of the 1999-00 Oregon Property Tax Statistics