Linn county property tax rate

Linn county property tax rate DEFAULT

Introduction to Iowa Property Tax

Property taxes are not determined by a single individual who assesses your property and sends you a bill. The final tax rate is the result of budgets established to provide services, an assessor's assessment, a county auditor's calculations, and laws administered by the Iowa Department of Revenue.

Because property assessment involves a series of events that takes 18 months from start to finish, this information will not be able to answer all your questions. It should, however, be able to explain the basic principles and events involved in calculating the property tax rate.

What is Iowa property tax?

The Iowa property tax is primarily a tax on "real property," which is mostly land, buildings, structures, and other improvements that are constructed on or in the land, attached to the land, or placed upon a foundation. Typical improvements include a building, house or mobile home, fences, and paving.

The following six classes of real property are evaluated:

  • Residential
  • Agricultural
  • Multiresidential
  • Commercial
  • Industrial
  • Utilities/railroad [This class is assessed at the state level.]

The primary recipients of property taxes levied include:

  • K-12 Schools
  • Cities
  • Counties
  • Hospitals
  • Merged Area Schools
  • Assessors
  • Townships, and
  • Agricultural Extension Districts

Current details on property taxes paid and levied is available on the Website of the Iowa Department of Management.

How often is property assessed?

All real property is assessed every two years in odd-numbered years. Centrally assessed properties including railroads and public utilities are assessed every year by the Iowa Department of Revenue.

Who collects property taxes?

Property Taxes are billed and collected by county government. County Treasurers collect tax revenues and then distribute or allocate the dollars to local authorities. Property tax supports many different "taxing authorities." Cities, counties, school districts, and townships are the most common. Taxing authorities may also include community college districts, agricultural extension districts, assessor offices, hospital districts, and sanitation districts. In addition, there are associations for fire protection, drainage, and other public needs that have authority to levy taxes.

Iowa has more than 2,000 taxing authorities. Most property is taxed by more than one taxing authority.

How are property taxes determined?

1. The value of property is established.

The assessor (or the Iowa Department of Revenue) estimates the value of each property. This is called the "assessed value." The assessed value is to be at actual or market value for most property taxes.

2. The assessments of all taxable properties are added together.

The assessor totals the assessed value in each classification and reports it to the county auditor.

3. The Department examines total assessed values and equalizes them.

Each assessor sends the reports, called "abstracts," to the Iowa Department of Revenue. The abstract shows the total values of all real property in each jurisdiction by classification of property, not by individual property.

A process called "equalization" is applied every two years to ensure that property values are comparable among jurisdictions and complies with Iowa code.

In addition, the "assessment limitation" is applied every year by the auditor. This process is commonly called "rollback" and is used in response to inflation. The application of the rollback results in taxable value in most cases.

4. Budgets are established.

Each taxing authority determines its own budget. The budget includes the cost of providing services, the amount of aid received from the federal and state governments, the amount of money remaining from previous years, and revenue from other charges for services.

Each approved budget is submitted to the county auditor.

5. A tax rate is established.

The county auditor divides the amount of the budget that is not funded by other sources by the taxable value of all the property in the taxing district.

The result is referred to as "dollars per thousand." For example, If the dollars per thousand were $10, the tax on a home valued at $50,000 would be calculated at $10 x 50. The tax on that home would be $500 for that single taxing authority.

The rates for all authorities are added together, resulting in a single tax levy called a consolidated levy for each unique set of taxing districts. The consolidated levy rate is always the result of two or more tax rates established by different government entities.

6. Credits are subtracted.

Credits such as the Homestead Credit are subtracted before a final tax bill is sent to the taxpayer.

Equalization and Rollbacks

Before you ever see your tax bill, two additional steps occur to test and adjust assessments to legal levels.


In Step 3 above, the Iowa Department of Revenue is responsible for "equalizing" assessments every two years. A general explanation of the purpose of equalization follows: The Department of Revenue compares the assessors' abstracts to a "sales assessment ratio study" completed independently of the assessors. If the assessment (by property class) is 5% or more above or below the median ration of the sales ratio study, the Department of Revenue increases or decreases the assessment to reach 100% of actual value. There are no sales ratio studies for agricultural and industrial property.

Equalization occurs on an entire class of property, not on an individual property. Equalization is applied based on an assessing jurisdiction, not on a statewide basis.

Equalization helps maintain equitable assessments among classes of property and among assessing jurisdictions. This contributes to more equitable distribution of state aid, including aid to schools. It also helps to equally distribute the total tax burden within the jurisdiction.


More than 20 years ago, residential property values were rising quickly. To help cushion the impact of high inflation, the Legislature passed an assessment limitation law called rollback.

Increases in assessed values for residential and agricultural property are subject to this assessment limitation formula. If the statewide increase in values of homes and farms exceeds 3% due to revaluation, their values are "rolled back" so that the total increase in aggregate value statewide is 3%. Rollback for industrial and commercial property is 90%. Rollback for multiresidential property is:

  • 86.25% for the 2015 Assessment
  • 82.5% for the 2016 Assessment
  • 78.75% for the 2017 Assessment
  • 75% for the 2018 Assessment
  • 71.25% for the 2019 Assessment
  • 67.25% for the 2020 Assessment
  • 63.75% for the 2021 Assessment
  • equal to the residential rollback for the 2022 Assessment

Rollback for agricultural and residential property is allowed to fluctuate within the 3% limitation. This does not mean that the assessment on your home will increase by only 3%. The rollback is applied on a class of property, not an individual property. It means that the statewide total taxable value can increase by only 3% due to revaluation.

Iowa Property Tax Assessment Cycle

The cycle required each time property is assessed is outlined below.

  1. January 1 Assessment date.
  2. April 1 Assessors complete assessments and notify taxpayers.
  3. April 2 - 25 Taxpayers may request informal review of assessment by assessor.
  4. On or before April 25 Following informal review, Assessor may enter into a signed written agreement with the property owner or aggrieved taxpayer authorizing the assessor to correct or modify the assessment according to the agreement of the parties.
  5. April 2 - 30 Taxpayers may appeal assessments to local boards of review.
  6. May 1 - May 31 Local boards of review consider appeals. This time may be extended to July 15 by the Iowa Department of Revenue Director.
  7. June 15 Local boards of review submit reports to the Director.
  8. July 1 Assessors submit abstracts of the assessments to the Director.
  9. August 15 The Department issues tentative equalization notices to assessors.
  10. September The Department holds equalization hearings, which are held for public input.
  11. October 1 The Department issues final equalization orders to county auditors.
  12. October 2 - 12 Assessing jurisdictions may apply for alternative methods of implementing equalization orders.
  13. By October 8 The county auditor must publish notice of the final equalization order by this date, and must provide notice by mail to the taxpayers if the equalization order results in an increase in valuation.
  14. October 9 - 31 Taxpayers may protest the final equalization order to local boards of review.
  15. October 10 - November 15 Local boards of review meet to hear equalization protests.
  16. November 1 The Director certifies assessment limitation percentages to county auditors.
  17. November 15 Local boards of review submit a report about the equalization protests to the Department.
  18. Dec. 1 - Feb. 28 The taxing authorities adopt the budgets based on the valuations.
  19. March 1 The county board of supervisors levies the taxes.
  20. July 1 The county treasurer receives authorization to collect taxes.
  21. September 30 First half of taxes are due.
  22. March 31 Second half of taxes are due.

What causes property taxes to increase?

Basically, three variables must interact to decrease or increase your property taxes:

  • The combined budgets of the taxing authorities
  • The total value of all the property in the taxing unit
  • The taxable value of your property

Your taxes increase if...

  • The budgets increase and the taxable value of all properties remain the same.
  • The budgets and taxable value of property in the entire government unit remain the same but the taxable value of the individual's property increases.
  • The budgets and taxable value of the individual's property remain the same but the value of the property in the entire government unit decreases.

Your taxes decrease if...

  • The budgets decrease and the taxable values of all properties remain the same.
  • The budgets and taxable value of property in the entire government unit remain the same but the taxable value of the individual's property decreases.
  • The budgets and taxable value of the individual's property remain the same but the taxable value of the property in the entire government unit increases.

Why might you pay higher taxes than your neighbor?

Assessed value of a house depends on land size, square footage, type of construction, age, quality, location, story height, and condition, as well as other factors. Your assessed value is one component of the property tax burden. Other components include the levy rates for the various levy authorities including city, township, county, school district, and other levying authorities. You may also be a different classification than your neighbor, as different classes have a different rollback applied to them. These differences all contribute to different tax burdens.

Credits and exemptions such as Homestead, Ag Land, and Military would also make a difference in the overall tax burden.

I disagree with my assessed value

Property owners who disagree with the assessor's estimate of the market value of their property should ask themselves, "Could I sell this property for that amount today?" If the answer is yes, then the value is probably correct. However, every property owner has the right to appeal an assessment.

Property owners or aggrieved taxpayers may contact their assessor and request an informal review of the assessment. Following this review the assessor may recommend the property owner file a protest with the local board or review, or may enter into a signed written agreement with the property owner authorizing the assessor to correct or modify the assessment according to the agreement of the parties.

You may appeal your initial assessments to your local board of review by filing a written protest between April 2 and April 30 of each year. Boards of review meet annually in May to consider the protests.

In a reassessment year a property owner may protest an assessment for one or more of the following reasons:

  • The assessment is not comparable to others with similar properties.
  • The property is assessed at more than its actual value.
  • The property is exempt from taxation.
  • There is an error in the assessment.
  • The assessment is fraudulent.

A property owner or aggrieved taxpayer may appeal the protest to the Property Assessment Appeal Board, if not satisfied with the board of review's decision. If dissatisfied with a property assessment appeal board decision, the decision may then be appealed to district court. In the alternative, property owners or aggrieved taxpayer may still file appeals directly with the district court and forego filing with the property assessment appeal board. Contact your assessor's office for more information.

Exempt Property

Iowa offers a variety of total and partial exemptions and credits to the property tax. It is the property owner's (or renter's) responsibility to apply for these. Contact your assessor for information on the following:

  • Agricultural land
  • Art galleries
  • Barn and one-room schoolhouse
  • Cattle facility
  • Cemeteries
  • Data center
  • Disabled veterans homestead
  • Educational institutions
  • Family farm credit
  • Forest cover
  • Forest reservations
  • Fruit tree reservations
  • Governments: state, cities, counties, townships
  • Historic property rehabilitation
  • Homestead credit
  • Impoundment structures
  • Industrial partial (427B)
  • Industrial machinery and equipment and computers first assessed in Iowa for 1995 and thereafter
  • Libraries/literary societies
  • Low-income tax credit for elderly, disabled
  • Low-income rent reimbursement for elderly, disabled
  • Low-rent housing
  • Methane gas conversion
  • Military exemption
  • Mobile home reduced rate for low income
  • Native prairies
  • Open prairies
  • Personal property
  • Pollution control and recycling
  • Public grounds
  • Recreational lakes
  • Religious, charitable, benevolent associations
  • Rivers and streams
  • River and stream banks
  • Special assessments for elderly, disabled, low income
  • Speculative shell buildings
  • Urban revitalization
  • War veterans associations
  • Web search portal
  • Wetlands
  • Wildlife habitats
  • Wind energy conversion

Homestead Credit

The Homestead Credit is available to residential property owners that own and occupy their property as their primary residence. The credit is a reduction in the amount of property tax owed; it is not a refund.

To qualify for the credit, the property owner must be a resident of Iowa and actually live in the property on July 1 and for at least six months of every year. There are some exceptions for people in the military and nursing homes who may otherwise qualify.

Sign-up for the credit is at the assessor's office by July 1 of the year the credit is first claimed. Once a person qualifies, the credit continues until the property is sold or until the owner no longer qualifies.

Military Exemption

Military veterans who (1) served on active duty and were honorably discharged or (2) members of reserve forces or Iowa National Guard who served at least 20 years qualify for this exemption. The veteran must apply with the local assessor. Once accepted, the exemption is ongoing.

Ag Land Credit

The Agricultural Land Tax Credit was originally established in 1939 to help offset higher farm taxes. The credit is available to all owners of agricultural land of 10 acres or more if the use is for agricultural or horticultural purposes. Land owners do not actually file a claim. The county auditor determines the amount of the credit for each taxpayer.

Family Farm Credit

Legislation was enacted in 1990 to provide $10 million for the Family Farm Tax Credit. The purpose was to give an additional property tax credit to qualified individual land owners who were actively engaged in farming the land. One application is required unless the ownership or a designated person changes.

Land used for agricultural or horticultural purposes in tracts of 10 contiguous acres or more may qualify for this credit. Buildings and other structures do not. The application may be filed any time; however, a claim signed after November 1 is considered a claim filed for the following year.

About Assessors

County and city assessors are not employees of the State or of the Iowa Department of Revenue.

How many are there?

  • Counties: Each of Iowa's 99 counties has one assessor.
  • Cities: Eight Iowa cities have their own assessors. Any city with a population of more than 10,000 people may elect to have its own assessor.

What do they do?
An assessor's primary duty is to value classify all real property, which includes residential, multiresidential, commercial, industrial, and agricultural. The Iowa Department of Revenue assesses public utilities and railroads.

What assessors do not do?

  • Collect taxes
  • Calculate taxes
  • Determine the tax rate 

How does someone become an assessor?

Assessors are appointed to 6-year terms. To be eligible, they must have a high school diploma or GED and pass an examination administered by the Iowa Department of Revenue. To be reappointed, they must successfully complete a continuing education program equal to 150 hours of classroom instruction during their 6-year terms.

County assessors are appointed by a conference board composed of the county board of supervisors, the mayors of all incorporated cities, and a board member from each school district who lives in the assessor's jurisdiction.

City assessors are appointed by a conference board composed of the county board of supervisors, members of the city council, and all members of each school board.

How does an assessor value property?

Residential, multiresidential, commercial and industrial real estate is assessed at 100% of market value with few exceptions.

The assessor must determine the fair market value of the property. To do this, the assessor generally uses three approaches to value.

  • Market Approach: Analyze recent sales of similar properties that were sold and are comparable to your property. Determine the most probable sales price of the property being appraised.
  • Cost Approach: Estimate how much money at current labor and material prices it would take to replace the property with one similar to it. This is useful when no sales of comparable properties exist.
  • Income Approach: If the property produces income, such as with an apartment or office building, estimate its ability to produce income and capitalize this into an estimated value.

Agricultural real estate is assessed at 100% of productivity and net earning capacity value.

The assessor considers the productivity and net earning capacity of the property. Agricultural income as reflected by production, prices, expenses, and various local conditions are taken into account.

What is the role of the Iowa Department of Revenue?

The Iowa Department of Revenue assists local governments in making property tax assessments fair and in compliance with the law. It does not collect or use property taxes.

  • Administers an examination which would-be assessors and deputy assessors must pass.
  • Issues equalization orders to county auditors every two years by class of property.
  • Provide technical assistance and educational programs for assessors and members of boards of review.
  • Issues regulations on assessors, conference boards and boards of review.
  • Assesses all utility and railroad properties.
  • General supervisory authority over the operation of the assessor offices and the boards of review.
  • Issues payments to local governments for credits and exemptions specific to property tax.

Linn County, OR Property Tax information

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In-depth Linn County, OR Property Tax Information

In order to determine the tax bill, your local tax assessor’s office takes into account the property’s assessed value, the current assessment rate, as well as any tax exemptions or abatements for that property.

You can see all factors used to determine the tax bill and find more information on your property of interest by opening the full property report.
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SEE Detailed property tax report for 304 3 Ave, Linn County, OR

The Oregon State does not have a statewide property tax. Property taxes are primarily managed and collected through the individual counties. The Department of Property Tax Collection provides oversight and assistance to the counties by establishing general guidelines and administrative tools. The property types taxed in the State of Oregon are real estate property and personal property.

The Linn County Assessor establishes the market value for all taxable real property within the county. Market value has been defined by The Supreme Court as the sale price of real estate as agreed upon between a willing buyer and willing seller, with neither being under duress to buy or sell.

Maximum assessed value is calculated using the method introduced by Measure 50 (1996). For properties built before 1996, Measure 50 limited the annual growth of their assessed values to 3% per assessment. For new property (for example, newly constructed homes), assessed value is calculated as a percentage of its market value.

Total assessed value represents the lower of the two mentioned above, market value and maximum assessed value, and becomes the baseline for calculating the taxes.

The State of Oregon offers various exemption and defferal programs, which may lower the property's tax bill. These are deducted from the assessed value to give the property's taxable value.

Property tax is calculated by multiplying the assessed value with the corresponding millage rates applicable to it and is an estimate of what an owner not benefiting from any exemptions would pay. The rates are expressed as millages (i.e the actual rates multiplied by 1000).
Actual taxes might differ from the figures displayed here due to various abatement and financial assistance programs.

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    Iowa Taxes:Income Tax | Sales Tax | Property Tax | Corporate Tax | Excise Taxes

    State of Iowa Property Tax Linn County Property Tax Rate 2021 [Go To Different County]

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    Linn County, Iowa Property Tax
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    Linn Personal Property Tax Rate

    Avg. 1.38% of home value

    Yearly median tax in Linn County

    The median property tax in Linn County, Iowa is $1,886 per year for a home worth the median value of $136,400. Linn County collects, on average, 1.38% of a property's assessed fair market value as property tax.

    Linn County has one of the highest median property taxes in the United States, and is ranked 518th of the 3143 counties in order of median property taxes.

    The average yearly property tax paid by Linn County residents amounts to about 2.87% of their yearly income. Linn County is ranked 677th of the 3143 counties for property taxes as a percentage of median income.

    You can use the Iowa property tax map to the left to compare Linn County's property tax to other counties in Iowa. Johnson County collects the highest property tax in Iowa, levying an average of $2,526.00(1.43% of median home value) yearly in property taxes, while Pocahontas County has the lowest property tax in the state, collecting an average tax of $561.00(1% of median home value) per year.

    To compare Linn County with property tax rates in other states, see our map of property taxes by state.

    Linn County Property Tax Rate

    Because Linn County uses a complicated formula to determine the property tax owed on any individual property, it's not possible to condense it to a simple tax rate, like you could with an income or sales tax.

    Instead, we provide property tax information based on the statistical median of all taxable properties in Linn County. The median property tax amount is based on the median Linn County property value of $136,400. You can use these numbers as a reliable benchmark for comparing Linn County's property taxes with property taxes in other areas.

    Our data allows you to compare Linn County's property taxes by median property tax in dollars, median property tax as a percentage of home value, and median property tax as a percentage of the Linn County median household income.

    Linn County Property Taxes

    Median Property TaxAs Percentage Of IncomeAs Percentage Of Property Value
    $1,886 ± $19 (518th of 3143)2.87 ± 0.06% (677th of 3143)1.38 ± 0.02% (598th of 3143)

    Note: This page provides general information about property taxes in Linn County. If you need specific tax information or property records about a property in Linn County, contact the Linn County Tax Assessor's Office.

    Linn County Property Tax Calculator

    While the exact property tax rate you will pay is set by the tax assessor on a property-by-property basis, you can use our Linn County property tax estimator tool to estimate your yearly property tax. Our property tax estimates are based on the median property tax levied on similar houses in the Linn County area.

    Property taxes are managed on a county level by the local tax assessor's office. If you need to find out the exact amount of your property tax bill or find other specific information, you can contact the Linn County Tax Assessor .

    Disclaimer: Please note that we can only estimate your Linn County property tax based on average property taxes in your area. Every locality uses a unique property tax assessment method. Your actual property tax burden will depend on the details and features of each individual property.

    Linn County Property Tax Appeal

    Linn County calculates the property tax due based on the fair market value of the home or property in question, as determined by the Linn County Property Tax Assessor. Each property is individually t each year, and any improvements or additions made to your property may increase its appraised value.

    As a property owner, you have the right to appeal the property tax amount you are charged and request a reassessment if you believe that the value determined by the Linn County Tax Assessor's office is incorrect. To appeal the Linn County property tax, you must contact the Linn County Tax Assessor's Office.

    Are You Paying Too Much Property Tax?

    Statistics show that about 25% of homes in America are unfairly overassessed, and pay an average of $1,346 too much in property taxes every year.

    We can check your property's current assessment against similar properties in Linn County and tell you if you've been overassessed. If you have been overassessed, we can help you submit a tax appeal.

    Is your Linn County property overassessed?

    You will be provided with a property tax appeal form, on which you will provide the tax assessor's current appraisal of your property as well as your proposed appraisal and a description of why you believe your appraisal is more accurate.

    Previous appraisals, expert opinions, and appraisals for similar properties may be attached to the appeal as supporting documentation. If your appeal is successful, your property will be reassessed at a lower valuation and your Linn County property taxes will be lowered accordingly.

    If your appeal is denied, you still have the option to re-appeal the decision. If no further administrative appeals can be made, you can appeal your Linn County tax assessment in court.

    Linn County Property Tax Assessor

    The Linn County Tax Assessor is responsible for assessing the fair market value of properties within Linn County and determining the property tax rate that will apply. The Tax Assessor's office can also provide property tax history or property tax records for a property. These property tax records are excellent sources of information when buying a new property or appealing a recent appraisal.

    Most county assessors' offices are located in or near the county courthouse or the local county administration building. You can look up the Linn County Assessor's contact information here Linn County Tax Assessor Contact Information(opens in external website).

    What is the Linn County Property Tax?

    Proceeds from the Linn County Personal Property Tax are used locally to fund school districts, public transport, infrastructure, and other municipal government projects. Property tax income is almost always used for local projects and services, and does not go to the federal or state budget.

    Unlike other taxes which are restricted to an individual, the Linn County Property Tax is levied directly on the property. Unpaid property tax can lead to a property tax lien, which remains attached to the property's title and is the responsibility of the current owner of the property. Tax liens are not affected by transferring or selling the property, or even filing for bankruptcy. Property tax delinquency can result in additional fees and interest, which are also attached to the property title.

    In cases of extreme property tax delinquency, the Linn County Tax Board may seize the delinquent property and offer it for sale at a public tax foreclosure auction, often at a price well under market value. Proceeds of the sale first go to pay the property's tax lien, and additional proceeds may be remitted to the original owner.

    Linn County Homestead Exemption

    For properties considered the primary residence of the taxpayer, a homestead exemption may exist. The Linn County Homestead Exemption can reduce the appraised valuation of a primary residence before calculating the property tax owed, resulting in a lower annual property tax rate for owner-occupied homes.

    Getting a Homestead Exemption may also help protect your home from being repossessed in the case of a property tax lien due to unpaid Linn County property taxes or other types of other debt.

    In most counties, you must specifically submit a homestead exemption application to your county tax assessor in order to enjoy the tax reduction and other benefits available. To get a copy of the Linn County Homestead Exemption Application, call the Linn County Assessor's Office and ask for details on the homestead exemption program. You can also ask about other exemptions that may exist for veterans, seniors, low-income families, or property used for certain purposes such as farmland or open space.

    Linn County Property Tax Deduction

    You can usually deduct 100% of your Linn County property taxes from your taxable income on your Federal Income Tax Return as an itemized deduction. Iowa may also let you deduct some or all of your Linn County property taxes on your Iowa income tax return.

    Learn More:Iowa Income Tax | Iowa Sales Tax | Iowa Property Tax | Iowa Corporate Tax

    US States with the HIGHEST Property Taxes - Property Taxes are Getting Worse in America

    Oregon Property Tax Calculator

    Oregon Property Tax

    Property taxes in Oregon are limited by two laws passed during the 1990s: Measure 5 and Measure 50. Combined, these two measures put caps on both the total effective tax rate that can be applied to any individual property as well as the growth in assessed values, on which taxes are based.

    Thanks to these limits, Oregon now has property taxes that are just under the 1.07% national average. More specifically, Oregon's average effective property tax rate is 0.90%. Homeowners in Oregon also enjoy a large amount of consistency in the amount of taxes they pay from one year to the next.

    If you’re thinking about purchasing a home in the Beaver State or are looking to refinance a property there, check out our Oregon mortgage guide for details about getting a mortgage.

    A financial advisor in Oregon can help you understand how homeownership fits into your overall financial goals. Financial advisors can also help with investing and financial planning - including taxes, homeownership, retirement and more - to make sure you are preparing for the future.

    How Oregon Property Taxes Work

    As in many states, local assessors in Oregon annually appraise properties to determine their fair market value. However, taxes in Oregon do not necessarily apply only to market value. Instead, they apply either to the market value or the maximum assessed value, whichever is lower.

    The most important aspect of the maximum assessed value is that so long as it is less than market value (which it usually is), it is limited to 3% annual growth. That means that even when home values are skyrocketing, property taxes should remain relatively stable.

    If market value falls below maximum assessed value, the maximum assessed value may freeze or increase by less than 3%. So, for example, if market value and maximum assessed value are both $100,000, and market value increases by 2%, then both market value and maximum assessed value will be $102,000 the following year. On the other hand, if market value increases by 10%, the maximum assessed value will be $103,000 (a 3% increase) while market value will be $110,000.

    Oregon Property Tax Rates

    Just as Oregon limits the value to which tax rates apply, the state also limits tax rates. For any single property, total school district taxes cannot be more than $5 per $1,000 in market value and total general government taxes cannot be more than $10 per $1,000 in market value. (The limits do not apply to bond levies, which voters must approve.)

    Thus, in practice, effective tax rates (annual taxes as a percentage of home value) in Oregon are limited to 1.5% ($15 of tax per $1,000 of property value), plus any bond levies. If rates on any property exceed that amount, tax rates on that property are lowered (or “compressed”) until the total rates no longer exceed the limits. If the taxes on a property are up against that limit (or “in compression”) taxes on that property cannot increase, even if everyone else's taxes increase.

    The table below shows the average effective tax rate for every county in Oregon. Average effective tax rates are calculated as median annual property tax as a percentage of median home value.

    CountyMedian Home ValueMedian Annual Property Tax PaymentAverage Effective Property Tax Rate

    Looking to calculate your potential monthly mortgage payment? Check out our mortgage calculator.

    Multnomah County

    Oregon’s Multnomah County, which encompasses most of the city of Portland, has property taxes near the state average. The county’s average effective tax rate is 1.04%. If you were to apply that rate to the county's $361,300 median home value, you'd come up with an annual property tax bill of about $3,768.

    If you have questions about how property taxes can affect your overall financial plans, a financial advisor in Portland can help you out.

    Washington County

    Effective tax rates in Washington County are roughly equal to those in neighboring Multnomah County. The Washington County average effective tax rate is 1.05%. At that rate, a home valued at $360,400 (near the median home value in the county) would have annual taxes of $3,784.

    Clackamas County

    Clackamas County stretches from southern Portland suburbs to Mt. Hood and the Cascade Mountains. It is a largely suburban and rural county. The largest city here is Lake Oswego, which has a population of about 40,000. The median annual property tax homeowners in Clackamas County pay is $3,765, third-highest in the state.

    Lane County

    Western Oregon’s Lane County is bordered on the west by the Pacific Ocean and on the east by the Willamette National Forest. About half of the county’s population resides in the city of Eugene, which is home to the main campus of the University of Oregon.

    According to the U.S. Census Bureau, the median home value in Lane County is $246,500, which is moderately lower than the $354,600 state median. The average effective tax rate in Lane County is 1.04%, which equates to a median annual property tax bill of $2,561.

    Marion County

    Marion County has among the highest effective property tax rates in Oregon. The county’s average effective tax rate is 1.15%, sixth-highest in the state. The typical homeowner here will pay about $2,600 a year towards property taxes.

    Jackson County

    Situated along the California border in Southern Oregon, Jackson County has property tax rates in the bottom half of all Oregon counties. Jackson County’s average effective tax rate is 0.95%. That ranks as the 15th-lowest in the state.

    Deschutes County

    Deschutes County is located in central Oregon, east of the Cascade Crest. The largest city in Deschutes is Bend, which sits along the Deschutes River. The median property taxes paid by homeowners in Deschutes County is $2,859, which is the fifth-highest amount in the state.

    Linn County

    This western Oregon county has the second-highest average effective property tax rate in the state. Linn County’s average effective property tax rate is 1.22%. At that rate, taxes on a home worth $150,000 would be $1,830 a year.

    Douglas County

    Based on population statistics, Douglas County is ninth largest county in Oregon. The average effective property tax rate in Douglas County is 0.84%. That is the seventh-lowest rate in the state, and far lower than rates in Oregon’s other most populous counties.

    Yamhill County

    Located southwest of Portland, Yamhill County has effective property tax rates somewhat lower than other counties in the Portland area. The median property tax paid by homeowners in Yamhill County is $2,714 per year. That’s about $1,000 less than in Multnomah County, the most populous area in Oregon.

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    💲Top 10 States with the Worst Property tax. Some states are really bad and border on offensive.


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