2022–2023 PROPERTY TAX STATEMENTS AVAILABLE ONLINE, IN THE MAIL

News Release from Lane Co. Government

Posted on FlashAlert: October 18th, 2022 9:00 AM

Lane County Assessment and Taxation collects property tax on behalf of 85 separate taxing districts, including cities, schools, education service districts, water districts, rural fire districts, urban renewal districts and others such as park and recreation, library and ambulance districts.

The total property tax certified for all tax levies combined in 2022–2023 is $661.8 million. This is approximately 6.7 percent more than in 2021. The total amount of taxes billed changes each year as a result of the addition of new or renewed local option and bond levies, the expiration of local option and bond levies, the 3 percent statutory increase in Maximum Assessed Values (MAV), the addition of new properties to the tax roll, the number of exemptions granted, and the number of properties being taxed on their lower market values instead of their Measure 50 MAV.

Lane County’s January 1, 2022 Real Market Value (RMV) increased from $77 billion to $90.8 billion, an overall increase of approximately 18 percent from January 1, 2021. The total taxable value for all properties combined in Lane County increased by 4.6 percent over last year, from $38.1 billion in 2021 to $39.9 billion in 2022. Less than 1 percent of residential properties in Lane County now have a market value below their Measure 50 MAV which is down from 1.72 percent in 2021.

Most properties will continue to see the 3 percent statutory increase in their MAV. On average, residential property owners will pay tax on 53 percent of their RMV in 2022. Oregon’s constitution limits the increase in MAV of each property to 3 percent per year, unless there have been changes made to the property, such as new construction or additions, new partitions or subdivisions, removal from special assessment or exemption programs, or changes in zoning and use of the property.

There are currently 180,926 property tax accounts in Lane County consisting of: 54.2 percent Residential/Tract; 16.6 percent Exempt; 9.7 percent Commercial; 6.3 percent Industrial; 4.2 percent Farm/Forest; 4.6 percent Multi-Family; and 4.3 percent Business Personal Property, Utilities and Other.

Property values for tax purposes are set only once a year at the time of certification. Certification occurred for the 2022–2023 tax roll on October 5, 2022. Oregon does not reset property values at the time of sale, nor does it reset property values for tax purposes at the time of a refinanced loan.

The 2022–2023 tax statement reflects a property’s RMV as of January 1, 2022. This is based on the January1, 2021 RMV compared to 2021 sale prices which showed an overall median RMV increase of 14.28 percent for a typical Lane County house value.

Market value changes for individual properties will vary each year due to many factors including the general real estate market, property location and changes made to the property such as new additions, remodels, or demolition.

Voters in the past year have approved changes to the tax levies and bond rates which are then applied to a property’s Assessed Value (AV). However, Oregon’s constitution limits the total tax rate that can be billed to an individual property to no more than $10 per $1,000 of market value for government and $5 per $1,000 of market value for schools. These limits do not apply to bonds.

New Voter-Approved Tax Levies

• None

Voter-Approved Levy Renewals

• Dexter Rural Fire Protection District (RFPD) Local Option Levy renewed for 5 years and increased from $0.50/$1,000 to $1.00/$1,000.
• Junction City RFPD Local Option levy renewed for 5 years at $0.60/$1,000.
• Fern Ridge Library District Local Option levy renewed for 5 years at $0.35/$1,000.
• Western Lane Ambulance District Local Option levy renewed for 5 years at $0.45/$1,000.

Levies that Expired

• City of Florence Bond – was $0.1065/$1,000.

Other

• McKenzie School District Bond for a new elementary school, high school improvements, security/safety upgrades, etc.  The district chose not to levy in 2021 or 2022.
• Lane Fire Authority – corrected local option from $0.035 to $0.35.

Attached Documents

• A copy of the property tax insert that will be mailed with each tax statement. The insert has additional information on payments, the location of payment drop boxes, appeals, and other services provided by the Department of Assessment and Taxation.
• Understanding your tax statement explainer.
• Two charts showing the median dwelling assessed value and tax rates for different areas of the county and the median dwelling real market value and percent change between 2021 and 2022.

Appeals

If taxpayers believe their properties’ market values are incorrect, taxpayers should first contact Lane County Assessment and Taxation. Taxpayers have the right to appeal to the Board of Property Tax Appeals through the Deeds and Records Division of the County Clerk’s Office.

The Board of Property Tax Appeals has the authority to reduce market value when sufficient evidence is provided to demonstrate the RMV of a property was different on January 1, 2022, than what is on the tax statement. If RMV is still higher than AV, the taxes will likely remain the same. A reduction to the value does not always result in a refund. The Board cannot grant reductions to a tax amount; it can only review a property’s value. All appeals must be filed with the Lane County Deeds and Records office by January 3, 2023.