Rate Breakdown

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

How Property Tax Works in Multnomah County

Property taxes in Multnomah County are determined by a combination of the Assessed Value (AV) of your property and the applicable millage rates. The County Assessor determines the AV based on the real market value, though Oregon's Measure 5 and Measure 50 laws limit how much that assessed value can increase annually to provide stability for homeowners.

The tax amount is calculated using "millage rates." One mill represents one-tenth of a cent per dollar of assessed value. These rates are set by various local taxing districts, including the county, city, school districts, and special service districts. Your total tax bill is the sum of the assessed value multiplied by the combined millage rates of all districts serving your specific property location.

Available Exemptions

Oregon offers several programs to reduce the tax burden for eligible residents. It is important to apply for these through the Multnomah County Assessor's office to see a reduction in your bill:

• Homeowner Exemption: While Oregon does not have a traditional "homestead" deduction, registering your primary residence ensures you are subject to the residential assessment protections of Measure 5 and 50.
• Senior Freeze: Eligible homeowners aged 65 or older may apply to freeze the assessed value of their primary residence, preventing future increases in the AV.
• Disabled Veterans: Qualified disabled veterans may be eligible for a significant property tax exemption, which can potentially eliminate the tax on a portion of their home's value.

Payment Schedule & Deadlines

Property taxes in Multnomah County are typically billed annually, but the state allows for installment payments to make the cost more manageable.

• Payment Dates: Taxes are generally due in two installments: November 30 and March 31.
• Payment Methods: Payments can be made online, by mail, or in person at the County Treasurer's office.
• Late Penalties: Payments made after the deadline are subject to late fees and interest. If taxes remain unpaid for an extended period, the property may eventually be subject to foreclosure.

Appealing Your Assessment

If you believe your property's Assessed Value is incorrect or exceeds the actual market value, you have the right to appeal. The appeal process typically begins with filing a petition with the Board of Property Tax Appeals (BOPTA).

Homeowners must submit their appeal by the deadline specified on their Notice of Value. You will be required to provide evidence—such as recent sales of comparable properties or professional appraisals—to support your claim that the assessment is too high. Once the appeal is filed, a hearing is scheduled to determine if a value adjustment is warranted.