Rate Breakdown

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

How Property Tax Works in Washington County

Property taxes in Washington County are based on the Assessed Value (AV) of your property, which is determined by the Washington County Assessed Valuation and Taxation Department. The AV is typically based on the Real Market Value (RMV) but is subject to statutory limits under Oregon's Measure 5 and Measure 50, which prevent sudden, drastic spikes in assessed value.

The actual tax amount is calculated by applying "millage rates" to the assessed value. One mill represents one-tenth of a cent per dollar of assessed value. These rates are set annually by local taxing authorities, including the county, cities, school districts, and special service districts. Your total tax bill is the sum of all applicable millage rates multiplied by your property's assessed value.

Available Exemptions

Oregon offers several programs to reduce the tax burden for eligible homeowners. While Oregon does not have a traditional "homestead exemption" that subtracts a flat amount from the value, it provides specific relief programs:

• Senior Citizen Property Tax Deferral: Homeowners aged 62 or older with limited income may qualify to defer the payment of property taxes until the property is sold.
• Disabled Veterans Exemption: Veterans with a service-connected disability may be eligible for a significant reduction or total exemption of property taxes on their primary residence.
• Property Tax Freeze: Certain low-income seniors and disabled individuals may qualify to "freeze" the assessed value of their home to prevent further tax increases.

Payment Schedule & Deadlines

Property taxes in Washington County 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 February 15th.

If you have a mortgage, your lender may pay these taxes through an escrow account. However, it is the homeowner's responsibility to ensure taxes are paid. Payments received after the deadline are subject to a penalty, typically 10% of the unpaid balance, which increases if the debt remains unsettled.

Appealing Your Assessment

If you believe your property's assessed value does not accurately reflect its market value, you have the right to appeal. The window for filing an appeal is generally open for 30 days following the date the Notice of Value was mailed.

To begin the process, you must file a petition with the Board of Property Tax Appeals (BOPTA). You will need to provide evidence to support your claim, such as recent sales of comparable properties in your neighborhood or a professional appraisal. If the BOPTA decision is unsatisfactory, further appeals can be made to the Oregon Department of Revenue or the Oregon Tax Court.