CITY PROPERTY TAX DATA

Transcription

1 LEAGUE OF OREGON CITIES CITY PROPERTY TAX DATA SUMMARY DATA AND TABLES SUMMER 2014 Published by the League of Oregon Cities

2 CONTENTS Notes on the Data... 2 Introduction and Summary Tables... 3 Table 6: Tax Rates by Taxing District... 8 Table 7: City Property Tax Rates Table 8: Property Tax Imposed, Extended, and Compression Loss Table 9: Assessed Value (AV) vs. Real Market Value (RMV) & AV/RMV Change Property Taxes: Definitions About This Report The following tables provide city specific information on property taxes, compression, assessed value (AV) and real market value (RMV). All data are from the Oregon Department of Revenue s annual property tax statistics publication. Complete property tax information is available in the full report: toc.aspx FY Property Tax Report 1

3 Notes on the Data Districts that cross county lines have been aggregated and are assigned to the county in which most of the district s assessed value is located. For example, while the city of Portland exists in Multnomah, Clackamas, and Washington counties, the district is listed only once and is assigned to Multnomah County. Because of bond pockets and instances where districts overlap, data provided in the supplement should not be summed to find district type or statewide values. For summary level data please refer to the Oregon Property Tax Statistics Publication at toc.aspx. Eight cities were not listed in FY data: Dunes City, Granite, Greenhorn, Lakeside, Lonerock, Tangent, Unity and Waterloo. A review of audit reports for these cities show that they did not receive property taxes. For cities with multiple tax districts (Eugene, Hillsboro, Klamath Falls, Lake Oswego, Lincoln City, Roseburg and Tigard), data were combined to give a city total for Tables 8 and 9. FY Property Tax Report 2

4 Introduction The following report provides statistical and quantitative information regarding property taxes for cities, counties, and school districts in Oregon. The report will focus specifically on city permanent rates, taxes levied, compression, and trends for assessed and real market values. Property taxes play a vital role in funding the essential services that local governments provide, including police, fire, roads, parks and more. However, the property tax system in Oregon has been heavily influenced by Measures 5 and 50. The passage of Measure 5 in 1990 instituted limits on the amount of tax that can be levied per $1,000 of a property s real market value. Those limits are $5 per $1,000 for education districts and $10 per $1,000 for general government districts, which include cities, counties, and special districts. The passage of Measure 50 in 1997 instituted a permanent operating rate limit for all cities, counties, school districts, and special districts in existence at the time. The permanent rates were largely determined by combining all of the tax levies that existed for that district at that time, though the process was complicated. * The permanent rates established can only be exceeded with the passage of a local option levy a voter approved temporary levy in excess of the municipality s permanent rate that provides funding for operating expenses. Measure 50 cut in half the maximum length of local option levies, reducing them from a maximum of 10 in duration to five. Measure 50 also created what is known as assessed value. The assessed value of a property was established by reducing a property s real market value in by 10 percent. Measure 50 then capped annual growth in assessed value to 3 percent (see Figure 1 for a chart of assessed value and real market values). Figure 1: Assessed and Real Market Values of Property in Oregon * See Recent History of Oregon s Property Tax System for more details: FY Property Tax Report 3

5 To determine a property s tax liability, the permanent tax rates and any voter approved local option levies are applied to the assessed value of a property to calculate the taxes owed. However, this amount is then compared to the Measure 5 limitations, which are based on real market values (see Figure 2). If the taxes imposed exceed the Measure 5 limits, the taxes owed are reduced until the limitations are met, a process known as compression. Figure 2: Determining Property Tax Liability with Measures 5 and 50 General obligation bonds that pay for capital construction projects are not included in the Measure 5 limitations. Voters must approve these bond measures, which are limited to 10 years in duration or the expected life of the capital project. FY Property Tax Report 4

6 In fiscal year , 152 cities 63 percent of all cities experienced some amount of compression, as did 34 of 36 counties and approximately 90 percent of school districts. In total, local governments lost $212 million to compression in , up from $51 million just five years ago. Since fiscal year , revenues lost to compression have risen 163 percent for counties, 219 percent for cities, and 525 percent for schools (see Figure 3). Figure 3: Property Tax Revenues Lost to Compression for School Districts, Counties and Cities $0.00 FY07 08 FY08 09 FY09 10 FY10 11 FY11 12 FY12 13 FY13 14 $20.00 Millions $40.00 $60.00 $80.00 $ $ Cities Counties Schools The dollars lost to compression can be high; this year the city of Portland lost more than $44 million to compression, a $14 million increase from the previous fiscal year largely due to the creation of a new county library district in November As important as the total dollars lost is the percentage of tax levies lost some small cities are losing over a quarter of their tax imposed to compression (see Tables 2 and 3). Table 1: Highest Compression Loss in FY Portland $44,906,815 Albany $1,288,782 Salem $1,093,204 Sweet Home $972,505 Klamath Falls $491,393 Table 2: Highest Compression as % of Tax Extended Sweet Home 29.34% Heppner 28.7% Spray 20.78% Gervais 19.33% Fossil 18.15% FY Property Tax Report 5

7 Table 3: FY AND FY Compression Loss Comparison Compression as a Percentage of Tax Extended Number of Cities in Compression FY Less than 1% % to 5% % or more Number of Cities in Compression FY Total Cities in Compression 152 (63% of all cities) 150 (62% of all cities) The total number of cities experiencing compression has increased from 136 in to 152 in , and the number of cities with compression of 5 percent or more of tax extended continues to grow as well. According to the following data, 24 cities (16 percent of cities in compression) lost 5 percent or more of calculated property taxes to compression in FY Table 4: Top Local Option Compression Percentage Losses for School Districts ( ) Local Option Compression Loss Actual Local Option Tax Imposed Compression as a % of Tax Extended Local Option Taxing District Tax Extended Morrow School District $1,526,637 $1,132,220 $394,417 74% West Linn Wilsonville School $9,841,511 $7,017,361 $2,824,150 71% District Levy $323,033 $215,575 $107,459 67% Crow Applegate Lorane School District Levy Under Oregon s property tax system, voter approved local option levies are the first to be impacted by compression. Such levies are reduced zero before permanent rate collections are compressed. Since 2008, compression for school local option levies has increased by 535 percent, while city levies have seen an increase of 122 percent. Voters often find that money they approved is cut significantly for certain taxing districts. School districts are especially hard hit, with some districts losing more that 70 percent of voter approved taxes due to statewide caps (see Table 4). Note: The following cities have two or more districts that levy permanent rates: Eugene, Hillsboro, Klamath Falls, Lake Oswego, Lincoln City, Roseburg and Tigard. The district numbers for each city were combined to find the total tax imposed and the total amounts lost to compression. Please see FY property tax annual statistics report from the Department of Revenue for details of individual districts. ( The following cities have two or more districts that levy permanent rates: Hillsboro, Klamath Falls, Lake Oswego, Roseburg and Tigard. The district numbers for each city were combined to find the total tax imposed and the total amounts lost to compression. FY Property Tax Report 6

8 City levies are also compressed. Portland s children s levy lost 51 percent of tax extended last year, and the city of Sweet Home lost 35 percent of public safety and library levies. Counties are impacted as well Multnomah County lost 44 percent of its local option levy revenue for the historical society. As compression increases, voters are essentially losing their power to fund services at the levels they see fit. In total, local governments have lost more than $98 million from local option levies in The tables on the following pages provide data for individual cities in Oregon. Table 5: FY Property Tax Rates for All 242 Cities ** Total Tax Rate (in $) Levied per $1000 Number of Cities Percentage of Total Cities None % $0.01 to $ % $1.01 to $ % $3.01 to $ % $5.01 to $ % $7.01 to $ % $9.01 to $ % Permanent Tax Rate (in $) Levied per $1000 Number of Cities Percentage of Total Cities None 5 2.1% $0.01 to $ % $1.01 to $ % $3.01 to $ % $5.01 to $ % $7.01 to $ % $9.01 to $ % ** Total tax rates in Table 5 includes levies and bonds; permanent tax rate is the permanent tax rate levied. Some cities have chosen not to levy the full permanent rate allowed to them under Measure 50 and therefore their levied permanent rate is lower than their actual permanent rate. The majority of cities levy a total tax rate and a permanent rate between $3.01 and $5.00. Includes eight cities that were not listed in DOR data (see Notes on the Data); audit reports confirm that the eight cities did not receive property taxes. FY Property Tax Report 7

9 Table 6. TAX RATES BY TAXING DISTRICT ($ per 1,000 of Real and Assessed Value) Source: FY Property Tax Statistics Supplement Note: Rates for urban renewal special levies are included in the "other" category. Tax Rate by Type of Taxing District Adair Village Benton $3.11 $2.59 $8.61 $2.20 $16.50 Adams Umatilla $3.06 $4.12 $8.67 $2.01 $17.86 Adrian Malheur $2.58 $0.00 $7.49 $4.95 $15.02 Albany Benton $3.11 $7.97 $7.31 $0.05 $18.44 Albany Linn $4.04 $7.97 $7.31 $0.05 $19.38 Albany Linn $4.04 $7.97 $7.31 $0.05 $19.38 Albany Linn $4.04 $7.97 $7.31 $0.05 $19.38 Albany Linn $4.04 $7.97 $7.31 $0.05 $19.38 Albany Linn $4.04 $7.97 $7.31 $0.05 $19.38 Albany Linn $4.04 $7.97 $7.31 $0.05 $19.38 Amity Yamhill $2.58 $3.61 $7.69 $1.93 $15.80 Antelope Wasco $4.25 $1.69 $8.67 $1.14 $15.76 Arlington Gilliam $3.85 $8.94 $5.19 $1.50 $19.48 Ashland Jackson $2.20 $4.62 $8.34 $0.27 $15.42 Ashland Jackson $2.20 $4.62 $8.34 $0.09 $15.24 Astoria Clatsop $1.60 $8.17 $7.92 $0.52 $18.21 Astoria Clatsop $1.60 $8.17 $7.92 $0.52 $18.21 Astoria Clatsop $1.60 $8.17 $7.92 $0.52 $18.21 Athena Umatilla $3.06 $7.57 $6.85 $1.24 $18.72 Aumsville Marion $3.03 $3.63 $7.33 $2.00 $15.99 Aumsville Marion $3.03 $3.63 $7.33 $2.00 $15.99 Aurora Marion $3.03 $5.98 $6.03 $0.13 $15.16 Aurora Marion $3.03 $5.98 $6.03 $1.47 $16.50 Aurora Marion $3.03 $5.98 $6.03 $1.42 $16.45 FY Property Tax Report 8

10 Tax Rate by Type of Taxing District Baker City Baker $3.80 $6.33 $5.88 $1.99 $18.00 Baker City Baker $3.80 $6.33 $5.88 $1.32 $17.33 Baker City Baker $3.80 $6.33 $5.88 $1.46 $17.47 Baker City Baker $3.80 $6.33 $5.88 $0.78 $16.79 Bandon Coos $1.57 $1.77 $5.45 $2.30 $11.10 Bandon Coos $1.57 $1.77 $5.45 $2.30 $11.10 Bandon Coos $1.57 $1.77 $5.45 $2.30 $11.10 Banks Washington $2.97 $4.32 $8.22 $2.08 $17.59 Banks Washington $2.97 $4.32 $8.22 $0.07 $15.58 Banks Washington $2.97 $4.32 $8.22 $2.08 $17.59 Barlow Clackamas $3.22 $0.59 $7.98 $2.48 $14.27 Bay City Tillamook $2.96 $2.44 $6.37 $0.78 $12.54 Bay City Tillamook $2.96 $2.44 $5.58 $0.78 $11.76 Beaverton Washington $2.97 $4.38 $8.29 $2.44 $18.07 Beaverton Washington $2.97 $4.38 $8.29 $2.44 $18.07 Beaverton Washington $2.97 $4.38 $8.94 $4.17 $20.46 Beaverton Washington $2.97 $4.38 $8.94 $4.17 $20.46 Beaverton Washington $2.97 $4.38 $8.94 $3.70 $19.99 Beaverton Washington $2.97 $4.38 $8.94 $2.44 $18.73 Beaverton Washington $2.97 $4.38 $8.94 $2.44 $18.73 Beaverton Washington $2.97 $4.38 $8.94 $4.17 $20.46 Beaverton Washington $2.97 $4.38 $8.94 $2.44 $18.73 Beaverton Washington $2.97 $4.38 $8.94 $4.17 $20.46 Beaverton Washington $2.97 $4.38 $8.94 $4.17 $20.46 Beaverton Washington $2.97 $4.38 $8.94 $2.27 $18.55 Beaverton Washington $2.97 $4.38 $8.94 $4.17 $20.46 Beaverton Washington $2.97 $4.38 $8.94 $4.17 $20.46 Beaverton Washington $2.97 $4.38 $8.94 $2.44 $18.73 Beaverton Washington $2.97 $4.38 $9.55 $4.17 $21.06 Beaverton Washington $2.97 $4.38 $9.55 $4.17 $21.06 Bend Deschutes $1.46 $3.03 $7.05 $3.62 $15.16 Bend Deschutes $1.46 $3.03 $7.05 $3.62 $15.16 Bend Deschutes $1.46 $3.03 $7.05 $3.62 $15.16 Bend Deschutes $1.46 $3.03 $7.05 $3.62 $15.16 FY Property Tax Report 9

11 Tax Rate by Type of Taxing District Bend Deschutes $1.46 $3.03 $7.05 $1.96 $13.49 Bend Deschutes $1.46 $3.03 $7.05 $3.62 $15.16 Boardman Morrow $4.13 $5.33 $7.94 $3.32 $20.73 Boardman Morrow $4.13 $5.33 $7.94 $3.32 $20.73 Boardman Morrow $4.13 $5.33 $7.94 $2.58 $19.98 Boardman Morrow $4.13 $5.33 $7.94 $3.32 $20.73 Bonanza Klamath $1.78 $1.77 $5.38 $2.42 $11.35 Brookings Curry $0.60 $4.03 $5.23 $0.67 $10.53 Brookings Curry $0.60 $4.03 $5.23 $0.67 $10.53 Brownsville Linn $4.04 $10.72 $5.61 $2.28 $22.66 Burns Harney $4.50 $4.64 $6.35 $2.35 $17.84 Butte Falls Jackson $2.20 $7.25 $5.55 $0.09 $15.09 Canby Clackamas $2.65 $3.98 $7.98 $2.48 $17.09 Canby Clackamas $2.65 $3.98 $7.98 $2.48 $17.09 Canby Clackamas $2.65 $3.98 $7.98 $2.48 $17.09 Canby Clackamas $2.65 $3.98 $7.98 $2.48 $17.09 Cannon Beach Clatsop $1.60 $1.12 $5.93 $1.17 $9.82 Canyon City Grant $2.88 $5.33 $5.40 $4.66 $18.28 Canyonville Douglas $1.11 $3.49 $5.69 $1.32 $11.62 Carlton Yamhill $2.58 $4.81 $7.03 $1.62 $16.04 Carlton Yamhill $2.58 $4.81 $7.03 $1.62 $16.04 Cascade Locks Hood River $1.59 $2.71 $8.85 $1.31 $14.46 Cave Junction Josephine $0.75 $1.90 $5.15 $2.50 $10.29 Central Point Jackson $2.20 $4.47 $6.57 $3.39 $16.63 Central Point Jackson $2.20 $4.47 $6.57 $3.39 $16.63 Central Point Jackson $2.20 $4.47 $6.57 $3.39 $16.63 Central Point Jackson $2.20 $4.47 $7.34 $3.39 $17.40 FY Property Tax Report 10

12 Tax Rate by Type of Taxing District Chiloquin Klamath $1.78 $5.28 $5.38 $1.73 $14.17 Chiloquin Klamath $1.78 $5.28 $5.38 $0.82 $13.26 Clatskanie Columbia $1.66 $6.21 $5.56 $4.60 $18.03 Clatskanie Columbia $1.66 $6.21 $5.56 $4.60 $18.03 Coburg Lane $1.94 $3.75 $8.93 $1.55 $16.17 Coburg Lane $1.94 $3.75 $8.93 $1.55 $16.17 Coburg Lane $1.94 $3.75 $8.93 $1.55 $16.17 Coburg Lane $1.94 $3.75 $8.93 $1.55 $16.17 Columbia City Columbia $1.66 $1.80 $7.43 $4.13 $15.03 Columbia City Columbia $1.66 $1.80 $7.43 $1.15 $12.05 Condon Gilliam $3.85 $8.17 $7.76 $1.60 $21.37 Coos Bay Coos $1.57 $6.93 $5.67 $1.70 $15.87 Coos Bay Coos $1.57 $6.93 $5.67 $1.70 $15.87 Coos Bay Coos $1.57 $6.93 $5.67 $1.70 $15.87 Coos Bay Coos $1.57 $6.93 $5.67 $1.70 $15.87 Coquille Coos $1.57 $6.10 $6.13 $2.94 $16.75 Coquille Coos $1.57 $6.10 $6.13 $4.48 $18.28 Coquille Coos $1.57 $6.10 $6.13 $2.94 $16.75 Cornelius Washington $2.97 $3.98 $8.29 $0.54 $15.78 Cornelius Washington $2.97 $3.98 $8.29 $0.54 $15.78 Cornelius Washington $2.97 $3.98 $8.29 $0.07 $15.31 Cornelius Washington $2.97 $3.98 $8.84 $0.07 $15.86 Cornelius Washington $2.97 $3.98 $8.84 $0.54 $16.33 Corvallis Benton $3.11 $5.84 $8.61 $0.44 $18.00 Corvallis Benton $3.11 $5.84 $0.00 $0.44 $9.39 Corvallis Benton $3.11 $5.84 $8.61 $0.44 $18.00 Cottage Grove Lane $1.94 $7.21 $7.59 $1.50 $18.24 Cottage Grove Lane $1.94 $7.21 $7.59 $1.50 $18.24 Cottage Grove Lane $1.94 $7.21 $7.59 $0.00 $16.74 Cove Union $2.97 $0.40 $6.13 $1.12 $10.62 FY Property Tax Report 11

13 Tax Rate by Type of Taxing District Creswell Lane $1.94 $2.67 $9.23 $2.09 $15.93 Creswell Lane $1.94 $2.67 $9.23 $2.09 $15.93 Creswell Lane $1.94 $2.67 $9.23 $0.59 $14.43 Creswell Lane $1.94 $2.67 $9.23 $0.59 $14.43 Culver Jefferson $4.96 $6.26 $5.86 $0.65 $17.73 Culver Jefferson $4.96 $6.26 $5.86 $0.65 $17.73 Dallas Polk $2.26 $5.09 $7.45 $0.26 $15.06 Dallas Polk $2.26 $5.09 $7.45 $0.37 $15.17 Dallas Polk $2.26 $5.09 $7.45 $0.26 $15.06 Damascus Clackamas $2.65 $3.10 $8.16 $3.06 $16.97 Damascus Clackamas $2.65 $3.10 $8.16 $3.53 $17.44 Damascus Clackamas $2.65 $3.10 $8.16 $3.53 $17.44 Damascus Clackamas $2.65 $3.10 $8.16 $3.06 $16.97 Damascus Clackamas $2.65 $3.10 $8.16 $3.06 $16.97 Damascus Clackamas $2.65 $3.10 $8.16 $4.06 $17.98 Damascus Clackamas $2.65 $3.10 $8.16 $3.53 $17.44 Damascus Clackamas $2.65 $3.10 $8.16 $3.53 $17.44 Damascus Clackamas $2.65 $3.10 $8.16 $3.53 $17.44 Damascus Clackamas $2.65 $3.10 $8.16 $4.06 $17.98 Damascus Clackamas $2.65 $3.10 $8.16 $4.06 $17.98 Damascus Clackamas $2.65 $3.10 $8.16 $4.06 $17.98 Damascus Clackamas $2.65 $3.10 $8.16 $4.06 $17.98 Damascus Clackamas $2.65 $3.10 $8.16 $3.53 $17.44 Damascus Clackamas $2.65 $3.10 $8.16 $4.06 $17.98 Damascus Clackamas $2.65 $3.10 $8.16 $3.53 $17.44 Damascus Clackamas $2.65 $3.10 $8.16 $3.53 $17.44 Damascus Clackamas $2.65 $3.10 $6.51 $2.98 $15.23 Damascus Clackamas $2.65 $3.10 $6.51 $2.98 $15.23 Damascus Clackamas $2.65 $3.10 $6.51 $3.44 $15.70 Damascus Clackamas $2.65 $3.10 $6.51 $3.44 $15.70 Damascus Clackamas $2.65 $3.10 $6.51 $3.44 $15.70 Damascus Clackamas $2.65 $3.10 $6.72 $2.98 $15.45 Damascus Clackamas $2.65 $3.10 $6.51 $3.44 $15.70 Damascus Clackamas $2.65 $3.10 $7.86 $3.44 $17.05 Damascus Clackamas $2.65 $3.10 $7.86 $3.44 $17.05 Damascus Clackamas $2.65 $3.10 $6.56 $2.98 $15.29 Damascus Clackamas $2.65 $3.10 $6.56 $2.98 $15.29 FY Property Tax Report 12

14 Tax Rate by Type of Taxing District Damascus Clackamas $2.65 $3.10 $6.88 $3.44 $16.07 Damascus Clackamas $2.65 $3.10 $6.88 $3.44 $16.07 Damascus Clackamas $2.65 $3.10 $6.88 $3.53 $16.16 Dayton Yamhill $2.58 $3.56 $10.21 $1.39 $17.73 Dayville Grant $2.88 $1.16 $5.98 $3.87 $13.88 Depoe Bay Lincoln $2.82 $0.54 $6.34 $1.78 $11.48 Depoe Bay Lincoln $2.82 $0.54 $6.34 $0.95 $10.65 Depoe Bay Lincoln $2.82 $0.54 $6.34 $1.78 $11.48 Depoe Bay Lincoln $2.82 $0.54 $6.34 $0.95 $10.65 Detroit Marion $3.03 $1.15 $6.05 $0.13 $10.36 Detroit Marion $3.03 $1.15 $6.05 $1.79 $12.02 Donald Marion $3.03 $1.39 $6.03 $1.47 $11.91 Drain Douglas $1.11 $1.52 $6.09 $2.74 $11.47 Drain Douglas $1.11 $1.52 $6.09 $0.53 $9.26 Dufur Wasco $4.25 $2.52 $7.30 $2.52 $16.60 Dundee Yamhill $2.58 $2.31 $8.45 $0.99 $14.33 Durham Washington $2.97 $1.85 $8.29 $2.53 $15.64 Durham Washington $2.97 $1.85 $8.29 $0.63 $13.73 Eagle Point Jackson $2.20 $2.71 $7.29 $3.21 $15.41 Eagle Point Jackson $2.20 $2.71 $7.29 $3.39 $15.59 Echo Umatilla $3.06 $5.61 $8.50 $2.70 $19.87 Echo Umatilla $3.06 $5.61 $8.50 $2.70 $19.87 Echo Umatilla $3.06 $5.61 $8.50 $1.46 $18.62 Elgin Union $2.97 $6.94 $5.70 $2.29 $17.90 Elgin Union $2.97 $6.94 $5.70 $1.79 $17.40 Elkton Douglas $1.11 $2.33 $6.28 $1.51 $11.23 Enterprise Wallowa $2.73 $5.01 $5.48 $1.97 $15.19 FY Property Tax Report 13

15 Tax Rate by Type of Taxing District Estacada Clackamas $3.22 $3.06 $6.56 $3.11 $15.96 Estacada Clackamas $3.22 $3.06 $6.56 $3.11 $15.96 Eugene Lane $1.94 $8.13 $8.93 $0.00 $19.00 Eugene Lane $1.94 $8.13 $8.93 $3.07 $22.06 Eugene Lane $1.94 $8.13 $8.93 $5.83 $24.83 Eugene Lane $1.94 $8.13 $8.93 $0.00 $19.00 Eugene Lane $1.94 $8.13 $8.93 $0.00 $19.00 Eugene Lane $1.94 $8.13 $8.93 $0.00 $19.00 Eugene Lane $1.94 $8.13 $6.72 $0.00 $16.79 Eugene Lane $1.94 $8.13 $7.15 $0.00 $17.21 Eugene Lane $1.94 $8.13 $7.15 $2.12 $19.33 Eugene Lane $1.94 $8.13 $7.15 $0.25 $17.47 Eugene Lane $1.94 $8.13 $7.15 $0.00 $17.21 Eugene Lane $1.94 $8.13 $5.65 $0.00 $15.71 Eugene Lane $1.94 $8.13 $5.65 $0.00 $15.71 Eugene Lane $1.94 $8.13 $0.00 $0.00 $10.06 Eugene Phase In 1 Lane $1.94 $3.50 $7.15 $0.25 $12.84 Eugene Phase In 2 Lane $1.94 $5.95 $8.93 $0.00 $16.82 Fairview Multnomah $4.51 $3.49 $6.97 $1.82 $16.79 Fairview Multnomah $4.51 $3.49 $6.97 $1.82 $16.79 Falls City Polk $2.26 $2.92 $7.45 $0.21 $12.84 Falls City Polk $2.26 $2.92 $6.61 $0.21 $12.00 Florence Lane $1.94 $3.28 $6.61 $2.37 $14.20 Florence Lane $1.94 $3.28 $6.61 $2.37 $14.20 Florence Lane $1.94 $3.28 $6.61 $2.59 $14.42 Florence Lane $1.94 $3.28 $6.61 $1.43 $13.26 Florence Lane $1.94 $3.28 $6.61 $1.65 $13.48 Forest Grove Washington $2.97 $5.96 $8.84 $0.07 $17.83 Forest Grove Washington $2.97 $5.96 $8.84 $0.54 $18.30 Forest Grove Washington $2.97 $5.96 $8.84 $0.54 $18.30 Forest Grove Washington $2.97 $5.96 $8.84 $0.07 $17.83 Forest Grove Washington $2.97 $5.96 $8.84 $0.07 $17.83 Forest Grove Washington $2.97 $5.96 $8.84 $0.54 $18.30 Fossil Wheeler $8.53 $6.92 $6.42 $1.57 $23.43 FY Property Tax Report 14

16 Tax Rate by Type of Taxing District Garibaldi Tillamook $2.96 $3.37 $5.58 $0.78 $12.69 Garibaldi Tillamook $2.96 $3.37 $5.58 $0.78 $12.69 Gaston Washington $2.97 $6.61 $5.94 $1.83 $17.35 Gaston Washington $2.97 $6.61 $5.94 $1.83 $17.35 Gaston Yamhill $2.58 $6.61 $6.06 $0.16 $15.41 Gates Linn $4.04 $0.28 $6.05 $2.43 $12.81 Gates Marion $3.03 $0.28 $6.05 $0.13 $9.49 Gates Marion $3.03 $0.28 $6.05 $2.43 $11.79 Gearhart Clatsop $1.60 $3.15 $5.93 $0.54 $11.22 Gervais Marion $3.03 $8.09 $5.80 $0.13 $17.04 Gervais Marion $3.03 $8.09 $5.80 $1.89 $18.80 Gladstone Clackamas $2.65 $5.81 $8.16 $1.07 $17.69 Gladstone Clackamas $2.65 $5.81 $8.16 $4.06 $20.69 Gladstone Clackamas $2.65 $5.81 $7.48 $1.07 $17.00 Gladstone Clackamas $2.65 $5.81 $7.48 $1.07 $17.00 Gladstone Clackamas $2.65 $5.81 $7.48 $1.07 $17.00 Gladstone Clackamas $2.65 $5.81 $7.48 $1.07 $17.00 Gladstone Clackamas $2.65 $5.81 $7.48 $1.07 $17.00 Gladstone Clackamas $2.65 $5.81 $10.42 $1.07 $19.94 Gladstone Clackamas $2.65 $5.81 $10.42 $1.07 $19.94 Gladstone Clackamas $2.65 $5.81 $10.42 $1.07 $19.94 Gladstone Clackamas $2.65 $5.81 $10.42 $1.07 $19.94 Gladstone Clackamas $2.65 $5.81 $10.42 $1.07 $19.94 Gladstone Clackamas $2.65 $5.81 $10.42 $1.07 $19.94 Gladstone Clackamas $2.65 $5.81 $10.42 $1.07 $19.94 Gladstone Clackamas $2.65 $5.81 $10.42 $1.07 $19.94 Glendale Douglas $1.11 $5.83 $6.25 $1.23 $14.42 Gold Beach Curry $0.60 $2.34 $5.57 $2.00 $10.50 Gold Hill Jackson $2.20 $2.33 $6.57 $3.21 $14.32 Grants Pass Josephine $0.75 $6.31 $5.39 $0.05 $12.49 Grants Pass Josephine $0.75 $6.31 $5.15 $0.05 $12.25 FY Property Tax Report 15

17 Tax Rate by Type of Taxing District Grass Valley Sherman $8.71 $3.14 $5.44 $1.57 $18.86 Gresham Multnomah $4.51 $3.61 $6.51 $1.82 $16.45 Gresham Multnomah $4.51 $3.61 $6.97 $1.82 $16.91 Gresham Multnomah $4.51 $3.61 $6.51 $1.82 $16.45 Gresham Multnomah $4.51 $3.61 $6.51 $1.82 $16.45 Gresham Multnomah $4.51 $3.61 $6.88 $1.82 $16.82 Gresham Multnomah $4.51 $3.61 $6.88 $1.82 $16.82 Gresham Multnomah $4.51 $3.61 $6.97 $1.82 $16.91 Gresham Multnomah $4.51 $3.61 $6.97 $1.82 $16.91 Gresham Multnomah $4.51 $3.61 $6.97 $1.82 $16.91 Gresham Multnomah $4.51 $3.61 $6.51 $1.82 $16.45 Gresham Multnomah $4.51 $3.61 $6.88 $1.82 $16.82 Haines Baker $3.80 $2.31 $5.88 $2.52 $14.51 Halfway Baker $3.80 $1.64 $6.23 $2.32 $13.98 Halsey Linn $4.04 $6.79 $5.61 $0.05 $16.50 Halsey Linn $4.04 $6.79 $5.61 $1.04 $17.49 Happy Valley Clackamas $2.65 $2.05 $8.16 $4.06 $16.93 Happy Valley Clackamas $2.65 $2.05 $8.16 $4.06 $16.93 Happy Valley Clackamas $2.65 $2.05 $8.16 $4.06 $16.93 Happy Valley Clackamas $2.65 $2.05 $8.16 $4.06 $16.93 Happy Valley Clackamas $2.65 $2.05 $8.16 $4.06 $16.93 Happy Valley Clackamas $2.65 $2.05 $8.16 $4.06 $16.93 Happy Valley Clackamas $2.65 $2.05 $8.16 $4.06 $16.93 Happy Valley Clackamas $2.65 $2.05 $8.16 $4.06 $16.93 Happy Valley Clackamas $2.65 $2.05 $8.16 $4.06 $16.93 Happy Valley Clackamas $2.65 $2.05 $8.16 $4.06 $16.93 Happy Valley Clackamas $2.65 $2.05 $8.16 $4.06 $16.93 Happy Valley Clackamas $2.65 $2.05 $8.16 $4.06 $16.93 Happy Valley Clackamas $2.65 $2.05 $6.88 $4.06 $15.64 Happy Valley Clackamas $2.65 $2.05 $6.88 $4.06 $15.64 Happy Valley Clackamas $2.65 $2.05 $6.88 $4.06 $15.64 Harrisburg Linn $4.04 $3.50 $7.15 $1.48 $16.17 Harrisburg Linn $4.04 $3.50 $7.15 $1.48 $16.17 Harrisburg Linn $4.04 $3.50 $7.15 $0.35 $15.04 FY Property Tax Report 16

18 Tax Rate by Type of Taxing District Helix Umatilla $3.06 $6.80 $9.62 $1.79 $21.27 Heppner Morrow $4.13 $10.62 $7.94 $3.07 $25.76 Hermiston Umatilla $3.06 $6.48 $10.59 $2.00 $22.13 Hermiston Umatilla $3.06 $6.48 $10.59 $2.86 $23.00 Hermiston Umatilla $3.06 $6.48 $7.84 $2.01 $19.39 Hillsboro Washington $2.97 $5.39 $8.29 $0.54 $17.18 Hillsboro Washington $2.97 $5.39 $8.29 $0.07 $16.71 Hillsboro Washington $2.97 $5.39 $8.29 $0.54 $17.18 Hillsboro Washington $2.97 $5.39 $8.29 $2.27 $18.91 Hillsboro Washington $2.97 $5.39 $8.29 $0.07 $16.71 Hillsboro Washington $2.97 $5.39 $8.29 $0.07 $16.71 Hillsboro Washington $2.97 $5.39 $8.29 $0.54 $17.18 Hillsboro Washington $2.97 $5.39 $8.29 $0.54 $17.18 Hillsboro Washington $2.97 $5.39 $8.29 $0.54 $17.18 Hillsboro Washington $2.97 $5.39 $8.29 $0.54 $17.18 Hillsboro Washington $2.97 $5.39 $8.29 $0.54 $17.18 Hillsboro Washington $2.97 $5.39 $8.29 $0.07 $16.71 Hillsboro Washington $2.97 $5.39 $8.29 $0.07 $16.71 Hillsboro Washington $2.97 $5.39 $8.29 $0.54 $17.18 Hillsboro Washington $2.97 $5.39 $8.29 $0.54 $17.18 Hillsboro Washington $2.97 $5.39 $8.29 $0.54 $17.18 Hillsboro Washington $2.97 $5.39 $8.29 $0.07 $16.71 Hillsboro Washington $2.97 $5.39 $8.29 $0.54 $17.18 Hillsboro Washington $2.97 $5.39 $8.29 $0.54 $17.18 Hillsboro Washington $2.97 $5.39 $8.29 $2.44 $19.09 Hillsboro Washington $2.97 $5.39 $8.29 $0.54 $17.18 Hillsboro Washington $2.97 $5.39 $8.29 $2.27 $18.91 Hillsboro Washington $2.97 $5.39 $8.94 $2.27 $19.56 Hillsboro Washington $2.97 $5.39 $8.94 $0.54 $17.83 Hillsboro Washington $2.97 $5.39 $8.94 $0.54 $17.83 Hillsboro Washington $2.97 $5.39 $8.29 $0.54 $17.18 Hillsboro Washington $2.97 $5.39 $8.29 $0.07 $16.71 Hillsboro Phase In Levy 1 Washington $2.97 $5.39 $8.29 $0.54 $17.18 Hillsboro Phase In Levy 1 Washington $2.97 $5.39 $8.29 $0.54 $17.18 Hillsboro Phase In Levy 1 Washington $2.97 $5.39 $8.29 $0.54 $17.18 Hillsboro Phase In Levy 1 Washington $2.97 $5.39 $8.29 $0.54 $17.18 Hillsboro Phase In Levy 1 Washington $2.97 $5.39 $8.29 $0.54 $17.18 FY Property Tax Report 17

19 Tax Rate by Type of Taxing District Hillsboro Phase In Levy 1 Washington $2.97 $5.39 $8.29 $0.07 $16.71 Hillsboro Phase In Levy 1 Washington $2.97 $5.39 $8.29 $0.07 $16.71 Hillsboro Phase In Levy 1 Washington $2.97 $5.39 $8.29 $0.54 $17.18 Hillsboro Phase In Levy 1 Washington $2.97 $5.39 $8.29 $0.54 $17.18 Hillsboro Phase In Levy 1 Washington $2.97 $5.39 $8.29 $0.54 $17.18 Hillsboro Phase In Levy 1 Washington $2.97 $5.39 $8.29 $0.07 $16.71 Hillsboro Phase In Levy 1 Washington $2.97 $5.39 $8.94 $0.54 $17.83 Hillsboro Phase In Levy 2 Washington $2.97 $5.39 $8.29 $0.54 $17.18 Hines Harney $4.50 $4.29 $6.35 $2.35 $17.49 Hood River Hood River $1.59 $3.60 $8.99 $1.77 $15.95 Hood River Hood River $1.59 $3.60 $8.99 $1.77 $15.95 Hood River Hood River $1.59 $3.60 $8.99 $1.77 $15.95 Hood River Hood River $1.59 $3.60 $8.99 $1.77 $15.95 Hubbard Marion $3.03 $3.98 $6.03 $0.13 $13.16 Hubbard Marion $3.03 $3.98 $6.03 $1.84 $14.87 Hubbard Marion $3.03 $3.98 $6.03 $1.13 $14.16 Hubbard Marion $3.03 $3.98 $6.03 $1.08 $14.11 Huntington Baker $3.80 $11.33 $6.06 $0.78 $21.98 Idanha Linn $4.04 $2.50 $6.05 $1.79 $14.39 Idanha Linn $4.04 $2.50 $6.05 $0.13 $12.73 Idanha Marion $3.03 $2.50 $6.05 $0.13 $11.71 Idanha Marion $3.03 $2.50 $6.05 $1.79 $13.37 Imbler Union $2.97 $0.37 $7.54 $1.59 $12.46 Imbler Union $2.97 $0.37 $7.54 $0.69 $11.56 Independence Polk $2.26 $5.85 $9.22 $1.93 $19.27 Independence Polk $2.26 $5.85 $9.22 $1.86 $19.20 Independence Polk $2.26 $5.85 $9.22 $1.93 $19.27 Independence Polk $2.26 $5.85 $9.22 $1.82 $19.16 Independence Polk $2.26 $5.85 $9.22 $1.76 $19.09 Independence Polk $2.26 $5.85 $9.22 $1.82 $19.16 Ione Morrow $4.13 $4.43 $8.08 $3.50 $20.15 Irrigon Morrow $4.13 $6.59 $7.94 $3.60 $22.25 FY Property Tax Report 18

20 Tax Rate by Type of Taxing District Island City Union $2.97 $1.99 $5.24 $1.96 $12.16 Island City Union $2.97 $1.99 $5.24 $1.02 $11.22 Island City Union $2.97 $1.99 $5.24 $1.37 $11.57 Jacksonville Jackson $2.20 $2.46 $7.34 $0.27 $12.27 Jacksonville Jackson $2.20 $2.46 $7.34 $0.27 $12.27 Jefferson Marion $3.03 $2.16 $6.00 $0.42 $11.61 Jefferson Marion $3.03 $2.16 $6.00 $1.62 $12.80 John Day Grant $2.88 $2.99 $5.40 $4.66 $15.94 Johnson City Clackamas $3.22 $0.00 $8.16 $3.80 $15.18 Jordan Valley Malheur $2.58 $1.17 $5.35 $0.61 $9.71 Joseph Wallowa $2.73 $2.99 $5.24 $1.91 $12.86 Joseph Wallowa $2.73 $2.99 $5.24 $1.91 $12.86 Junction City Lane $1.94 $6.04 $5.65 $2.02 $15.65 Junction City Lane $1.94 $6.04 $5.65 $2.37 $16.00 Junction City Lane $1.94 $6.04 $5.65 $2.27 $15.90 Junction City Lane $1.94 $6.04 $5.65 $0.00 $13.63 Junction City Lane $1.94 $6.04 $5.65 $2.02 $15.65 Junction City Lane $1.94 $6.04 $5.65 $2.27 $15.90 Keizer Marion $3.03 $2.08 $7.82 $1.95 $14.88 Keizer Marion $3.03 $2.08 $7.82 $3.42 $16.35 Keizer Marion $3.03 $2.08 $7.82 $2.71 $15.64 Keizer Marion $3.03 $2.08 $7.82 $2.71 $15.64 Keizer Marion $3.03 $2.08 $5.80 $3.42 $14.33 Keizer Marion $3.03 $2.08 $5.80 $2.71 $13.61 King City Washington $2.97 $2.08 $8.29 $2.53 $15.87 King City Washington $2.97 $2.08 $8.29 $2.53 $15.87 Klamath Falls Klamath $1.78 $5.60 $4.38 $4.26 $16.02 Klamath Falls Klamath $1.78 $5.60 $4.38 $4.26 $16.02 Klamath Falls Klamath $1.78 $5.60 $4.38 $4.26 $16.02 Klamath Falls Klamath $1.78 $5.60 $4.38 $4.26 $16.02 FY Property Tax Report 19

21 Tax Rate by Type of Taxing District Klamath Falls Klamath $1.78 $5.60 $4.38 $1.38 $13.14 Klamath Falls Klamath $1.78 $5.60 $4.38 $4.26 $16.02 Klamath Falls Klamath $1.78 $5.60 $4.38 $0.89 $12.66 Klamath Falls Klamath $1.78 $5.60 $5.38 $4.26 $17.02 Klamath Falls Klamath $1.78 $5.60 $5.38 $4.26 $17.02 Klamath Falls Klamath $1.78 $5.60 $5.38 $4.26 $17.02 Klamath Falls Klamath $1.78 $5.60 $4.38 $4.26 $16.02 Klamath Falls Klamath $1.78 $5.60 $4.38 $4.08 $15.84 Klamath Falls Klamath $1.78 $5.60 $4.38 $1.38 $13.14 Klamath Falls Klamath $1.78 $5.60 $4.38 $2.48 $14.24 Klamath Falls Klamath $1.78 $5.60 $5.38 $1.38 $14.14 Klamath Falls Klamath $1.78 $5.60 $5.38 $4.26 $17.02 Klamath Falls Klamath $1.78 $5.60 $4.38 $4.26 $16.02 Klamath Falls (Annex) Klamath $1.78 $2.56 $4.38 $4.26 $12.98 Klamath Falls (Annex) Klamath $1.78 $2.56 $5.38 $3.78 $13.50 Klamath Falls (Annex) Klamath $1.78 $2.56 $4.38 $4.26 $12.98 Klamath Falls (Annex) Klamath $1.78 $2.56 $5.38 $4.26 $13.98 Klamath Falls (Annex) Klamath $1.78 $2.56 $5.38 $4.26 $13.98 Klamath Falls (Annex) Klamath $1.78 $2.56 $5.38 $3.88 $13.60 Klamath Falls (Annex) Klamath $1.78 $2.56 $4.38 $1.38 $10.10 Klamath Falls (Annex) Klamath $1.78 $2.56 $4.38 $2.48 $11.20 Klamath Falls (Annex) Klamath $1.78 $2.56 $5.38 $3.88 $13.60 Klamath Falls (Annex 2013) Klamath $1.78 $0.96 $4.38 $4.19 $11.31 Klamath Falls (Annex 2013) Klamath $1.78 $0.96 $4.38 $1.38 $8.50 Klamath Falls (Annex 2013) Klamath $1.78 $0.96 $4.38 $4.19 $11.31 Klamath Falls (Annex 2013) Klamath $1.78 $0.96 $5.38 $4.19 $12.31 La Grande Union $2.97 $7.44 $5.24 $0.63 $16.28 La Grande Union $2.97 $7.44 $5.24 $0.44 $16.09 La Grande Union $2.97 $7.44 $5.24 $0.63 $16.28 La Pine Deschutes $1.46 $1.93 $7.05 $3.58 $14.02 La Pine Deschutes $1.46 $1.93 $7.05 $5.95 $16.39 La Pine Deschutes $1.46 $1.93 $7.05 $3.58 $14.02 La Pine Deschutes $1.46 $1.93 $7.05 $5.95 $16.39 La Pine Deschutes $1.46 $1.93 $7.05 $5.95 $16.39 La Pine Deschutes $1.46 $1.93 $7.05 $3.87 $14.31 La Pine Deschutes $1.46 $1.93 $7.05 $6.24 $16.68 La Pine Deschutes $1.46 $1.93 $7.05 $3.58 $14.02 La Pine Deschutes $1.46 $1.93 $7.05 $5.95 $16.39 La Pine Deschutes $1.46 $1.93 $7.05 $3.58 $14.02 FY Property Tax Report 20

22 Tax Rate by Type of Taxing District La Pine Deschutes $1.46 $1.93 $7.05 $3.28 $13.72 Lafayette Yamhill $2.58 $3.49 $8.03 $0.16 $14.25 Lake Oswego (Ins School) Clackamas $2.65 $5.54 $7.94 $1.07 $17.20 Lake Oswego (Ins School) Clackamas $2.65 $5.54 $7.94 $1.11 $17.24 Lake Oswego (Ins School) Clackamas $2.65 $5.54 $7.94 $1.07 $17.20 Lake Oswego (Ins School) Clackamas $2.65 $5.54 $7.94 $1.11 $17.24 Lake Oswego (Ins School) Clackamas $2.65 $5.54 $7.94 $1.11 $17.24 Lake Oswego (Ins School) Clackamas $2.65 $5.54 $7.92 $1.07 $17.17 Lake Oswego (Ins School) Clackamas $2.65 $5.54 $7.92 $1.07 $17.17 Lake Oswego (Ins School) Clackamas $2.65 $5.54 $7.94 $1.11 $17.24 Lake Oswego (Ins School) Clackamas $2.65 $5.54 $7.94 $1.07 $17.20 Lake Oswego (Ins School) Clackamas $2.65 $5.54 $7.94 $1.07 $17.20 Lake Oswego (Ins School) Clackamas $2.65 $5.54 $7.94 $1.11 $17.24 Lake Oswego (Ins School) Clackamas $2.65 $5.54 $7.94 $1.11 $17.24 Lake Oswego (Ins School) Clackamas $2.65 $5.54 $7.94 $1.11 $17.24 Lake Oswego (Ins School) Multnomah $4.51 $5.54 $7.94 $1.79 $19.79 Lake Oswego (Ins School) Washington $2.97 $5.54 $8.32 $0.54 $17.36 Lake Oswego (Out School) Clackamas $2.65 $5.16 $9.55 $1.11 $18.46 Lake Oswego (Out School) Clackamas $2.65 $5.16 $10.40 $1.07 $19.27 Lake Oswego (Out School) Multnomah $4.51 $5.16 $9.55 $1.79 $21.01 Lakeview Lake $3.76 $7.73 $5.21 $3.61 $20.32 Lakeview Lake $3.76 $7.73 $5.21 $3.61 $20.32 Lebanon Linn $4.04 $6.68 $8.02 $2.77 $21.51 Lebanon Linn $4.04 $6.68 $8.02 $2.91 $21.65 Lebanon Linn $4.04 $6.68 $8.02 $2.77 $21.51 Lebanon Linn $4.04 $6.68 $8.02 $2.77 $21.51 Lebanon Linn $4.04 $6.68 $8.02 $2.91 $21.65 Lebanon Linn $4.04 $6.68 $8.02 $2.91 $21.65 Lebanon Linn $4.04 $6.68 $8.02 $2.91 $21.65 Lebanon Linn $4.04 $6.68 $8.02 $2.91 $21.65 Lebanon Linn $4.04 $6.68 $8.02 $2.77 $21.51 Lebanon Linn $4.04 $6.68 $8.02 $0.29 $19.03 Lebanon Linn $4.04 $6.68 $8.02 $2.77 $21.51 Lebanon Linn $4.04 $6.68 $8.02 $2.77 $21.51 Lebanon Linn $4.04 $6.68 $8.02 $2.77 $21.51 Lebanon Linn $4.04 $6.68 $8.02 $2.77 $21.51 Lebanon Linn $4.04 $6.68 $8.02 $2.77 $21.51 FY Property Tax Report 21

23 Tax Rate by Type of Taxing District Lebanon Linn $4.04 $6.68 $8.02 $2.77 $21.51 Lebanon Linn $4.04 $6.68 $8.02 $2.77 $21.51 Lebanon Linn $4.04 $6.68 $8.02 $0.29 $19.03 Lebanon Linn $4.04 $6.68 $8.02 $0.29 $19.03 Lebanon Linn $4.04 $6.68 $8.02 $2.77 $21.51 Lebanon Linn $4.04 $6.68 $8.02 $0.29 $19.03 Lebanon Linn $4.04 $6.68 $8.02 $2.77 $21.51 Lebanon Linn $4.04 $6.68 $8.02 $2.77 $21.51 Lexington Morrow $4.13 $4.66 $7.94 $2.52 $19.25 Lincoln City Lincoln $2.82 $4.96 $6.34 $2.10 $16.22 Lincoln City Lincoln $2.82 $4.96 $6.34 $2.22 $16.34 Lincoln City Lincoln $2.82 $4.96 $6.34 $2.69 $16.81 Lincoln City Lincoln $2.82 $4.96 $6.34 $1.97 $16.09 Lincoln City Lincoln $2.82 $4.96 $6.34 $2.10 $16.22 Lincoln City Lincoln $2.82 $4.96 $6.34 $0.90 $15.02 Lincoln City Lincoln $2.82 $4.96 $6.34 $2.22 $16.34 Lincoln City Lincoln $2.82 $4.96 $6.34 $2.22 $16.34 Lincoln City Lincoln $2.82 $4.96 $6.34 $0.90 $15.02 Lincoln City Lincoln $2.82 $4.96 $6.34 $1.02 $15.14 Lincoln City Phase In Lincoln $2.82 $3.47 $6.34 $0.77 $13.40 Lincoln City Phase In Lincoln $2.82 $3.47 $6.34 $1.97 $14.60 Lincoln City Phase In Lincoln $2.82 $3.47 $6.34 $2.22 $14.85 Lincoln City Phase In Lincoln $2.82 $3.47 $6.34 $2.10 $14.73 Long Creek Grant $2.88 $5.64 $5.42 $3.89 $17.83 Lostine Wallowa $2.73 $1.13 $5.45 $2.18 $11.49 Lowell Lane $1.94 $2.16 $6.13 $2.70 $12.92 Lowell Lane $1.94 $2.16 $6.13 $0.00 $10.23 Lyons Linn $4.04 $1.89 $6.65 $2.47 $15.05 Lyons Linn $4.04 $1.89 $6.65 $1.78 $14.36 Lyons Linn $4.04 $1.89 $6.65 $0.13 $12.72 Lyons Linn $4.04 $1.89 $6.65 $0.82 $13.41 Madras Jefferson $4.96 $4.45 $8.79 $3.20 $21.40 Madras Jefferson $4.96 $4.45 $8.79 $3.20 $21.40 Madras Jefferson $4.96 $4.45 $8.79 $3.20 $21.40 FY Property Tax Report 22

24 Tax Rate by Type of Taxing District Madras Jefferson $1.39 $4.45 $4.20 $3.20 $13.25 Madras Jefferson $4.96 $4.45 $8.79 $3.20 $21.40 Malin Klamath $1.78 $5.06 $5.38 $2.42 $14.65 Manzanita Tillamook $2.96 $0.42 $5.58 $3.01 $11.97 Manzanita Tillamook $2.96 $0.42 $5.58 $1.86 $10.82 Maupin Wasco $4.25 $5.36 $5.76 $2.14 $17.51 Maywood Park Multnomah $4.51 $1.15 $7.01 $4.57 $17.24 McMinnville Yamhill $2.58 $5.72 $8.03 $0.16 $16.49 McMinnville Yamhill $2.58 $5.72 $0.00 $0.08 $8.38 Medford Jackson $2.20 $5.37 $6.09 $0.71 $14.37 Medford Jackson $2.20 $5.37 $6.57 $0.71 $14.85 Medford Jackson $2.20 $5.37 $7.34 $0.71 $15.62 Medford Jackson $2.20 $5.37 $7.34 $0.71 $15.62 Merrill Klamath $1.78 $3.12 $5.38 $1.57 $11.86 Merrill Klamath $1.78 $3.12 $5.38 $2.58 $12.86 Metolius Jefferson $4.96 $3.63 $8.79 $3.20 $20.58 Mill City Linn $4.04 $4.16 $6.05 $1.94 $16.19 Mill City Marion $3.03 $4.16 $6.05 $0.13 $13.37 Mill City Marion $3.03 $4.16 $6.05 $2.43 $15.67 Mill City Marion $3.03 $4.16 $6.05 $1.94 $15.17 Millersburg Linn $4.04 $1.70 $7.31 $2.20 $15.26 Millersburg Linn $4.04 $1.70 $7.31 $0.05 $13.11 Millersburg Linn $4.04 $1.70 $7.31 $1.25 $14.30 Millersburg Linn $4.04 $1.70 $7.31 $2.20 $15.26 Millersburg Linn $4.04 $1.70 $7.31 $1.54 $14.60 Millersburg Linn $4.04 $1.70 $5.84 $1.54 $13.12 Milton Freewater Umatilla $3.06 $4.51 $7.36 $1.57 $16.49 Milton Freewater Umatilla $3.06 $4.51 $7.36 $1.57 $16.49 Milton Freewater Umatilla $3.06 $4.51 $7.36 $0.83 $15.75 Milton Freewater Umatilla $3.06 $4.51 $7.36 $1.00 $15.92 FY Property Tax Report 23

25 Tax Rate by Type of Taxing District Milwaukie Clackamas $2.65 $4.07 $8.16 $4.06 $18.95 Milwaukie Clackamas $2.65 $4.07 $8.16 $4.06 $18.95 Milwaukie Clackamas $2.65 $4.07 $8.16 $4.06 $18.95 Milwaukie Clackamas $2.65 $4.07 $8.16 $4.06 $18.95 Milwaukie Clackamas $2.65 $4.07 $8.16 $4.06 $18.95 Milwaukie Clackamas $2.65 $4.07 $8.16 $4.06 $18.95 Milwaukie Multnomah $4.51 $4.07 $9.55 $4.28 $22.41 Mitchell Wheeler $8.53 $2.54 $5.92 $0.56 $17.55 Molalla Clackamas $2.65 $5.45 $5.78 $1.38 $15.26 Molalla Clackamas $2.65 $5.45 $5.78 $1.38 $15.26 Monmouth Polk $2.26 $4.05 $9.22 $1.76 $17.29 Monmouth Polk $2.26 $4.05 $9.22 $1.86 $17.40 Monmouth Polk $2.26 $4.05 $9.22 $1.76 $17.29 Monmouth Polk $2.26 $4.05 $9.22 $1.86 $17.40 Monroe Benton $3.11 $6.99 $5.80 $2.13 $18.03 Monroe Benton $3.11 $6.99 $5.80 $0.44 $16.35 Monument Grant $2.88 $2.71 $5.64 $4.18 $15.41 Moro Sherman $8.71 $5.52 $5.44 $0.99 $20.67 Mosier Wasco $4.25 $1.41 $6.33 $2.36 $14.36 Mosier Wasco $4.25 $1.41 $6.33 $0.71 $12.71 Mt. Angel Marion $3.03 $4.19 $8.05 $1.55 $16.82 Mt. Vernon Grant $2.88 $3.81 $5.40 $3.91 $16.01 Myrtle Creek Douglas $1.11 $6.51 $5.69 $0.06 $13.38 Myrtle Creek Douglas $1.11 $6.51 $5.69 $0.80 $14.11 Myrtle Creek Douglas $1.11 $6.51 $5.69 $2.89 $16.20 Myrtle Creek Douglas $1.11 $6.51 $5.69 $2.55 $15.86 Myrtle Creek Douglas $1.11 $6.51 $5.69 $0.55 $13.87 Myrtle Point Coos $1.57 $8.00 $5.91 $1.40 $16.88 FY Property Tax Report 24

26 Tax Rate by Type of Taxing District Nehalem Tillamook $2.96 $1.47 $5.58 $3.01 $13.01 Nehalem Tillamook $2.96 $1.47 $5.58 $1.86 $11.86 Newberg Yamhill $2.58 $4.66 $8.45 $0.99 $16.68 Newport Lincoln $2.82 $7.14 $6.34 $1.24 $17.54 Newport Lincoln $2.82 $7.14 $6.34 $1.24 $17.54 Newport Lincoln $2.82 $7.14 $6.34 $1.24 $17.54 Newport Lincoln $2.82 $7.14 $6.34 $2.47 $18.76 Newport Lincoln $2.82 $7.14 $6.34 $2.47 $18.76 Newport Lincoln $2.82 $7.14 $6.34 $3.37 $19.66 Newport Lincoln $2.82 $7.14 $6.34 $1.58 $17.87 Newport Lincoln $2.82 $7.14 $6.34 $4.07 $20.37 North Bend Coos $1.57 $6.18 $5.67 $2.04 $15.47 North Bend Coos $1.57 $6.18 $6.22 $2.04 $16.01 North Bend Coos $1.57 $6.18 $6.22 $2.04 $16.01 North Bend Coos $1.57 $6.18 $6.22 $2.04 $16.01 North Plains Washington $2.97 $2.17 $8.29 $1.76 $15.19 North Plains Washington $2.97 $2.17 $8.29 $1.76 $15.19 North Plains Washington $2.97 $2.17 $8.29 $1.76 $15.19 North Plains Washington $2.97 $2.17 $8.29 $1.76 $15.19 North Plains Washington $2.97 $2.17 $8.29 $1.76 $15.19 North Plains Washington $2.97 $2.17 $8.29 $0.07 $13.50 North Plains Washington $2.97 $2.17 $8.29 $1.76 $15.19 North Plains Washington $2.97 $2.17 $8.29 $1.76 $15.19 North Powder Union $2.97 $4.31 $5.53 $0.67 $13.47 North Powder Union $2.97 $4.31 $5.53 $1.33 $14.14 Nyssa Malheur $2.58 $6.51 $7.59 $1.70 $18.39 Oakland Douglas $1.11 $6.41 $5.99 $1.08 $14.59 Oakridge Lane $1.94 $7.71 $7.24 $0.00 $16.89 Ontario Malheur $2.58 $4.83 $6.48 $0.98 $14.88 Oregon City Clackamas $2.65 $4.52 $7.48 $3.53 $18.18 Oregon City Clackamas $2.65 $4.52 $7.48 $3.53 $18.18 FY Property Tax Report 25

27 Tax Rate by Type of Taxing District Oregon City Clackamas $2.65 $4.52 $7.48 $3.53 $18.18 Oregon City Clackamas $2.65 $4.52 $7.48 $3.53 $18.18 Oregon City Clackamas $2.65 $4.52 $7.48 $3.53 $18.18 Oregon City Clackamas $2.65 $4.52 $7.48 $3.06 $17.71 Paisley Lake $3.76 $1.57 $5.69 $3.61 $14.64 Pendleton Umatilla $3.06 $7.19 $8.67 $0.69 $19.61 Pendleton Umatilla $3.06 $7.19 $8.67 $0.69 $19.61 Pendleton Umatilla $3.06 $7.19 $8.67 $0.90 $19.82 Pendleton Umatilla $3.06 $7.19 $8.67 $0.69 $19.61 Pendleton Umatilla $3.06 $7.19 $8.67 $1.53 $20.45 Philomath Benton $3.11 $5.30 $10.29 $1.95 $20.65 Philomath Benton $3.11 $5.30 $10.29 $0.44 $19.14 Philomath Benton $3.11 $5.30 $10.29 $1.95 $20.65 Philomath Benton $3.11 $5.30 $10.29 $3.16 $21.85 Phoenix Jackson $2.20 $3.65 $6.09 $3.47 $15.40 Phoenix Jackson $2.20 $3.65 $6.09 $3.47 $15.40 Phoenix Jackson $2.20 $3.65 $6.09 $3.47 $15.40 Phoenix Jackson $2.20 $3.65 $6.09 $3.47 $15.40 Pilot Rock Umatilla $3.06 $2.90 $8.70 $2.70 $17.35 Pilot Rock Umatilla $3.06 $2.90 $8.70 $1.10 $15.75 Pilot Rock Umatilla $3.06 $2.90 $8.70 $2.55 $17.21 Pilot Rock Umatilla $3.06 $2.90 $8.70 $2.55 $17.21 Port Orford Curry $0.60 $3.58 $5.10 $2.31 $11.59 Portland Clackamas $2.65 $7.98 $9.55 $1.34 $21.52 Portland Clackamas $2.65 $7.98 $7.94 $1.38 $19.96 Portland Clackamas $2.65 $7.98 $8.16 $1.34 $20.14 Portland Clackamas $2.65 $7.98 $8.16 $1.34 $20.14 Portland Clackamas $2.65 $7.98 $8.16 $1.34 $20.14 Portland Clackamas $2.65 $7.98 $8.16 $1.34 $20.14 Portland Clackamas $2.65 $7.98 $6.88 $1.34 $18.85 Portland Multnomah $4.51 $7.98 $9.55 $2.07 $24.11 Portland Multnomah $4.51 $7.98 $7.01 $2.09 $21.59 Portland Multnomah $4.51 $7.98 $7.52 $2.09 $22.10 Portland Multnomah $4.51 $7.98 $6.97 $2.09 $21.55 FY Property Tax Report 26

28 Tax Rate by Type of Taxing District Portland Multnomah $4.51 $7.98 $7.28 $2.09 $21.86 Portland Multnomah $4.51 $7.98 $9.55 $1.60 $23.64 Portland Multnomah $4.51 $7.98 $8.94 $2.07 $23.50 Portland Multnomah $4.51 $7.98 $9.55 $2.43 $24.47 Portland Multnomah $4.51 $7.98 $9.19 $2.07 $23.75 Portland Multnomah $4.51 $7.98 $7.01 $2.09 $21.59 Portland Multnomah $4.51 $7.98 $7.28 $2.09 $21.86 Portland Multnomah $4.51 $7.98 $6.88 $2.09 $21.46 Portland Multnomah $4.51 $7.98 $9.55 $2.09 $24.13 Portland Multnomah $4.51 $7.98 $9.19 $2.07 $23.75 Portland Multnomah $4.51 $7.98 $9.31 $2.09 $23.89 Portland Multnomah $4.51 $7.98 $7.43 $2.09 $22.01 Portland Multnomah $4.51 $7.98 $9.55 $2.09 $24.13 Portland Multnomah $4.51 $7.98 $7.01 $2.09 $21.59 Portland Multnomah $4.51 $7.98 $0.00 $2.07 $14.56 Portland Multnomah $4.51 $7.98 $6.97 $2.09 $21.55 Portland Multnomah $4.51 $7.98 $6.88 $2.09 $21.46 Portland Multnomah $4.51 $7.98 $9.55 $2.09 $24.13 Portland Multnomah $4.51 $7.98 $9.55 $2.09 $24.13 Portland Multnomah $4.51 $7.98 $9.55 $2.07 $24.11 Portland Multnomah $4.51 $7.98 $9.55 $2.07 $24.11 Portland Multnomah $4.51 $7.98 $9.55 $2.09 $24.13 Portland Multnomah $4.51 $7.98 $7.52 $2.09 $22.10 Portland Multnomah $4.51 $7.98 $7.28 $2.09 $21.86 Portland Multnomah $4.51 $7.98 $9.55 $2.07 $24.11 Portland Multnomah $4.51 $7.98 $9.55 $2.07 $24.11 Portland Multnomah $4.51 $7.98 $9.55 $2.09 $24.13 Portland Multnomah $4.51 $7.98 $7.01 $2.09 $21.59 Portland Multnomah $4.51 $7.98 $9.55 $2.09 $24.13 Portland Multnomah $4.51 $7.98 $9.55 $2.09 $24.13 Portland Multnomah $4.51 $7.98 $9.55 $2.09 $24.13 Portland Multnomah $4.51 $7.98 $7.01 $2.09 $21.59 Portland Multnomah $4.51 $7.98 $9.55 $2.09 $24.13 Portland Multnomah $4.51 $7.98 $7.28 $2.09 $21.86 Portland Multnomah $4.51 $7.98 $6.88 $2.09 $21.46 Portland Multnomah $4.51 $7.98 $7.01 $2.09 $21.59 Portland Multnomah $4.51 $7.98 $7.28 $2.09 $21.86 Portland Multnomah $4.51 $7.98 $6.88 $2.09 $21.46 Portland Multnomah $4.51 $7.98 $6.97 $2.09 $21.55 Portland Multnomah $4.51 $7.98 $6.88 $2.09 $21.46 Portland Multnomah $4.51 $7.98 $9.55 $2.07 $24.11 FY Property Tax Report 27

29 Tax Rate by Type of Taxing District Portland Multnomah $4.51 $7.98 $6.97 $2.09 $21.55 Portland Multnomah $4.51 $7.98 $7.28 $2.09 $21.86 Portland Multnomah $4.51 $7.98 $9.55 $2.07 $24.11 Portland Multnomah $4.51 $7.98 $9.55 $2.09 $24.13 Portland Washington $2.97 $7.98 $8.29 $0.90 $20.14 Portland Washington $2.97 $7.98 $8.94 $0.81 $20.70 Portland Washington $2.97 $7.98 $8.94 $2.54 $22.43 Portland Washington $2.97 $7.98 $8.94 $2.54 $22.43 Portland Washington $2.97 $7.98 $8.94 $0.81 $20.70 Portland Washington $2.97 $7.98 $9.55 $0.81 $21.31 Portland Washington $2.97 $7.98 $9.55 $0.81 $21.31 Powers Coos $1.57 $7.39 $5.59 $1.20 $15.76 Prairie City Grant $2.88 $4.08 $5.35 $3.78 $16.09 Prescott Columbia $1.66 $2.46 $5.59 $3.96 $13.68 Prescott Columbia $1.66 $2.46 $5.59 $0.99 $10.70 Prineville Crook $4.00 $3.02 $6.55 $2.84 $16.42 Prineville Crook $4.00 $3.02 $6.55 $2.96 $16.54 Prineville Crook $4.00 $3.02 $6.55 $2.08 $15.66 Prineville Crook $4.00 $3.02 $6.55 $1.87 $15.45 Prineville Crook $4.00 $3.02 $6.55 $2.63 $16.20 Rainier Columbia $1.66 $7.90 $5.59 $3.96 $19.12 Rainier Columbia $1.66 $7.90 $5.59 $3.96 $19.12 Rainier Columbia $1.66 $7.90 $5.59 $3.96 $19.12 Rainier Columbia $1.66 $7.90 $5.59 $3.96 $19.12 Rainier Columbia $1.66 $7.90 $5.59 $0.99 $16.15 Rainier Columbia $1.66 $7.90 $5.59 $0.99 $16.15 Redmond Deschutes $1.46 $4.50 $8.47 $4.01 $18.44 Redmond Deschutes $1.46 $4.50 $8.47 $4.01 $18.44 Redmond Deschutes $1.46 $4.50 $8.47 $4.01 $18.44 Redmond Deschutes $1.46 $4.50 $8.47 $4.01 $18.44 Redmond Deschutes $1.46 $4.50 $8.47 $4.01 $18.44 Reedsport Douglas $1.11 $6.19 $6.86 $4.56 $18.72 Reedsport Douglas $1.11 $6.19 $6.86 $4.56 $18.72 FY Property Tax Report 28

30 Tax Rate by Type of Taxing District Richland Baker $3.80 $1.16 $6.23 $2.05 $13.24 Riddle Douglas $1.11 $6.49 $5.65 $1.56 $14.81 Rivergrove Clackamas $3.22 $0.00 $7.94 $3.01 $14.18 Rivergrove Clackamas $3.22 $0.00 $7.94 $3.57 $14.74 Rivergrove Washington $2.97 $0.00 $7.94 $2.44 $13.36 Rivergrove Washington $2.97 $0.00 $8.32 $2.44 $13.73 Rockaway Beach Tillamook $2.96 $0.99 $5.58 $0.78 $10.31 Rockaway Beach Tillamook $2.96 $0.99 $5.58 $1.45 $10.98 Rockaway Beach Tillamook $2.96 $0.99 $5.58 $0.78 $10.31 Rogue River Jackson $2.20 $3.85 $5.89 $2.78 $14.72 Roseburg (Downtown) Douglas $1.11 $8.48 $5.62 $0.06 $15.27 Roseburg (Outside Downtown) Douglas $1.11 $8.48 $5.62 $0.06 $15.27 Roseburg (Outside Downtown) Douglas $1.11 $8.48 $5.62 $0.06 $15.27 Roseburg (Outside Downtown) Douglas $1.11 $8.48 $5.62 $0.06 $15.27 Roseburg (Outside Downtown) Douglas $1.11 $8.48 $5.62 $0.06 $15.27 Roseburg (Outside Downtown) Douglas $1.11 $8.48 $5.62 $0.06 $15.27 Roseburg (Outside Downtown) Douglas $1.11 $8.48 $5.62 $0.06 $15.27 Roseburg (Outside Downtown) Douglas $1.11 $8.48 $6.47 $0.06 $16.12 Roseburg (Outside Downtown) Douglas $1.11 $8.48 $6.47 $0.06 $16.12 Roseburg (Serafin) Douglas $1.11 $6.78 $5.62 $0.06 $13.57 Rufus Sherman $8.71 $2.84 $5.44 $0.99 $17.99 Salem Marion $3.03 $6.79 $7.82 $0.51 $18.15 Salem Marion $3.03 $6.79 $7.33 $1.27 $18.41 Salem Marion $3.03 $6.79 $7.82 $1.27 $18.91 Salem Marion $3.03 $6.79 $7.82 $1.27 $18.91 Salem Marion $3.03 $6.79 $7.82 $1.27 $18.91 Salem Marion $3.03 $6.79 $7.82 $1.27 $18.91 Salem Marion $3.03 $6.79 $7.82 $1.27 $18.91 Salem Marion $3.03 $6.79 $7.82 $1.27 $18.91 Salem Marion $3.03 $6.79 $7.82 $1.27 $18.91 Salem Marion $3.03 $6.79 $7.82 $1.27 $18.91 Salem Marion $3.03 $6.79 $7.82 $1.27 $18.91 Salem Marion $3.03 $6.79 $7.82 $1.27 $18.91 Salem Marion $3.03 $6.79 $7.82 $1.27 $18.91 FY Property Tax Report 29

31 Tax Rate by Type of Taxing District Salem Marion $3.03 $6.79 $7.82 $1.27 $18.91 Salem Marion $3.03 $6.79 $7.82 $1.27 $18.91 Salem Marion $3.03 $6.79 $7.82 $1.27 $18.91 Salem Polk $2.26 $6.79 $7.82 $1.35 $18.22 Salem Polk $2.26 $6.79 $7.82 $0.59 $17.46 Salem Polk $2.26 $6.79 $7.82 $1.35 $18.22 Sandy Clackamas $2.65 $4.12 $7.86 $2.78 $17.40 Sandy Clackamas $2.65 $4.12 $7.86 $2.78 $17.40 Scappoose Columbia $1.66 $3.29 $7.43 $3.23 $15.61 Scappoose Columbia $1.66 $3.29 $7.43 $1.17 $13.55 Scio Linn $4.04 $4.91 $6.37 $2.02 $17.34 Scotts Mills Marion $3.03 $0.43 $7.78 $2.02 $13.25 Seaside Clatsop $1.60 $3.68 $5.93 $2.12 $13.33 Seaside Clatsop $1.60 $3.68 $5.93 $2.12 $13.33 Seneca Grant $2.88 $7.27 $5.40 $3.91 $19.46 Shady Cove Jackson $2.20 $0.90 $7.29 $2.11 $12.50 Shaniko Wasco $4.25 $0.00 $5.76 $1.39 $11.40 Sheridan Yamhill $2.58 $2.13 $6.16 $1.63 $12.50 Sheridan Yamhill $2.58 $2.13 $9.02 $1.63 $15.36 Sherwood Washington $2.97 $3.93 $9.71 $2.44 $19.05 Sherwood Washington $2.97 $3.93 $9.71 $1.98 $18.58 Sherwood Washington $2.97 $3.93 $9.71 $2.44 $19.05 Sherwood Washington $2.97 $3.93 $9.71 $0.54 $17.14 Sherwood Washington $2.97 $3.93 $9.71 $1.98 $18.58 Sherwood Washington $2.97 $3.93 $9.71 $1.98 $18.58 Sherwood Washington $2.97 $3.93 $9.71 $2.44 $19.05 Sherwood Washington $2.97 $3.93 $9.71 $0.54 $17.14 Siletz Lincoln $2.82 $0.24 $6.34 $2.16 $11.55 Silverton Marion $3.03 $4.46 $7.78 $2.02 $17.28 FY Property Tax Report 30

32 Tax Rate by Type of Taxing District Silverton Marion $3.03 $4.46 $7.78 $2.02 $17.28 Sisters Deschutes $1.46 $2.64 $6.68 $5.06 $15.84 Sisters Deschutes $1.46 $2.64 $6.68 $5.06 $15.84 Sisters Deschutes $1.46 $2.64 $6.68 $2.10 $12.88 Sisters Deschutes $1.46 $2.64 $6.68 $2.10 $12.88 Sodaville Linn $4.04 $0.46 $8.02 $0.29 $12.81 Sodaville Linn $4.04 $0.46 $8.02 $2.77 $15.29 Spray Wheeler $8.53 $11.32 $6.35 $1.57 $27.76 Springfield Lane $1.94 $7.22 $8.93 $2.45 $20.55 Springfield Lane $1.94 $7.22 $8.93 $2.45 $20.55 Springfield Lane $1.94 $7.22 $6.72 $2.45 $18.34 Springfield Lane $1.94 $7.22 $6.72 $2.45 $18.34 Springfield Lane $1.94 $7.22 $6.72 $2.45 $18.34 Springfield Lane $1.94 $7.22 $6.72 $2.45 $18.34 St. Helens Columbia $1.66 $1.91 $7.43 $4.13 $15.13 St. Helens Columbia $1.66 $1.91 $7.43 $4.13 $15.13 St. Helens Columbia $1.66 $1.91 $7.43 $1.15 $12.16 St. Paul Marion $3.03 $2.46 $8.04 $1.73 $15.26 Stanfield Umatilla $3.06 $2.65 $7.84 $3.24 $16.79 Stanfield Umatilla $3.06 $2.65 $7.84 $3.24 $16.79 Stanfield Umatilla $3.06 $2.65 $7.84 $1.17 $14.73 Stayton Marion $3.03 $3.93 $6.65 $1.70 $15.30 Stayton Marion $3.03 $3.93 $6.65 $1.70 $15.30 Sublimity Marion $3.03 $0.71 $6.65 $2.31 $12.69 Summerville Union $2.97 $0.40 $7.54 $1.59 $12.49 Sumpter Baker $3.80 $2.32 $5.88 $0.78 $12.78 Sutherlin Douglas $1.11 $5.75 $5.99 $0.06 $12.92 Sutherlin Douglas $1.11 $5.75 $5.74 $0.61 $13.21 Sutherlin Douglas $1.11 $5.75 $5.74 $0.06 $12.66 FY Property Tax Report 31