Rate Breakdown

Property taxes in Clackamas County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Clackamas County

Property taxes in Clackamas County are determined through a combination of the Assessed Value (AV) of a property and the applicable millage rates. The Clackamas County Assessment Office determines the AV based on the property's real market value, though Oregon law limits the growth of assessed value to ensure stability for homeowners.

Millage rates represent the amount of tax paid per $1,000 of assessed value. These rates are set annually by local taxing districts, including the county, city governments, school districts, and special service districts (such as fire and water). To calculate your estimated tax, the total millage rate is multiplied by the assessed value and divided by 1,000.

Available Exemptions

Oregon offers several programs to reduce the tax burden on eligible homeowners. While some are automatic, others require an application through the county assessor:

• Homestead Exemption: While not a direct deduction, designating a property as a primary residence (homestead) provides critical protection against sudden spikes in assessed value.
• Senior Citizen Deferral: Eligible seniors may defer a portion of their property taxes until the property is sold or the owner passes away.
• Disabled Veterans Exemption: Totally disabled veterans may be eligible for a significant exemption from property taxes, depending on the degree of disability.
• Property Tax Forgiveness: Specific programs may exist for low-income seniors or individuals with qualifying disabilities to prevent foreclosure.

Payment Schedule & Deadlines

In Clackamas County, property taxes are billed annually, but payments are typically split into two installments to make the cost more manageable:

• First Installment: Due November 15th.
• Second Installment: Due March 15th.

Payments can be made online, by mail, or in person at the County Treasurer's office. It is critical to meet these deadlines; failure to pay by the due date results in late penalties and interest. If taxes remain unpaid for an extended period, the property may be subject to a tax foreclosure process.

Appealing Your Assessment

If you believe your property's assessed value is incorrect or does not reflect the current market reality, you have the right to appeal. The window for filing an appeal is typically limited to a short period following the mailing of the Notice of Value.

To begin the process, you must file a petition with the Board of Property Tax Appeals (BOPTA). You will be required to provide evidence—such as recent appraisals or sales of comparable properties in your neighborhood—to support your claim that the valuation is too high. Once the petition is filed, a hearing is scheduled where you can present your case before an administrative law judge.