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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 the specific tables of 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
In past years, there have been occasional data discrepancies resulting from inconsistencies in the data reported by counties. This year, the traditional process of collecting property tax data was severely impeded by the implementation of Measure 50. A number of counties were either unable to provide complete information or had significant problems in providing internally consistent data. Rather than letting these problems prevent the publication of available information, we have provided as much information in as clear a manner as possible.
Unique to this year, we have been able to use of some of the data collected for the permanent rate calculations. Where possible, we have used these data in place of missing or incorrect data from the annual data collection effort. However, 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.
The data problems this year can be grouped into one of 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.). The data for exempt property, in the past provided in Tables C.1 through C.5, was not published this year. For the property class data, which are reported in the Tables B.1 through B.3, there are a large number of gaps; missing data are denoted by "NA". Note that totals have not been reported where we do not have all of the components.
While there have been minor data inconsistencies in the past, the problem is worse this year. For example, the assessed values reported on Tables A.3 and A.4 are not equal for some counties. The breakdown of assessed value across type of property on Table A.4 is collected from one source while the values on Table A.3 are collected elsewhere. Because the information to adequately describe the system is interconnected, there are numerous possibilities for data to not align correctly. We have made every effort to be as consistent and correct as possible.
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 & wildlife, non-profit housing, and urban renewal excess values. Table A.3 shows the 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 on which taxing districts raise revenue. It does not include the urban renewal excess value because that is the value on 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 represent a small piece of total value that 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.