Are records of the Assessor's Office public records and open for inspection?
Nearly all of our records dealing with property ownership, property details such as square footage, value and taxes are considered public records and open to inspection to any one. The only exceptions are certain reports filed by businesses that may contain sensitive business information and are therefore considered confidential.
Are property sales available online?
Yes, property sales data is now available online, however, the data may be limited. Sales and other property assessment data is available for download here.
I married last month and want to change the name on my property but I don't want to add my husband's name. What should I do?
You may do one of the following: Record a document deeding the property from your old name to your new name. Complete a "Request for Change of Assessor's Records" form obtained from the Assessor's Office or downloaded from the FORMS Page and attach a copy of the marriage certificate. The ownership record in the Assessor's Office will be changed as follows:
New last name (old last name) first name, i.e. Jones (Brown) Elizabeth.
My ex-wife and I divorced two years ago. Why does her name still show on your ownership records?
If you want to remove her name, you need to provide us with a copy of the Circuit Court document or other legal document that granted the property to you.
My spouse passed away a year ago. How do I remove her/his name from ownership records in the Assessor's Office?
The death certificate must be recorded with the County Clerk. Complete a "Request for Change of Assessor's Records" form from the Assessor's Office or it can be downloaded form our FORMS Page. If the death certificate was recorded in a county other than Columbia County, attach a copy of the death certificate to the request form.
I have purchased additional property and I now get two real property tax statements. Can I have the two tax lots combined so that I only get one tax statement?
Yes, as long as the properties are on the same tax lot map, share a common border, the name of the buyer listed on both deeds is exactly the same and all the real property taxes on both tax lots have been paid. In other words if John A. Brown was deeded one property and John Brown was deeded the other, the Assessor cannot combine the two tax lots. Also, if there is a taxing district boundary line passing through your property, even though the Assessor combines the two tax lots, you will get two tax statements because the taxes may be calculated using different tax rates. Complete a "Request to Segregate or Combine Tax Lot(s)" form available at the Assessor's Office or it can be downloaded from our FORMS Page.
When I bought my property the assessor's office records indicated it was 3.46 acres and I paid for 3.46 acres. Now I have had the property surveyed and the surveyor says it is only 3.32 acres. Who is right and can I get a refund of the excess property taxes I paid?
The survey by a licensed surveyor will be more accurate. However, you should understand that the acreage the assessor has put on your property is simply an estimate for assessment purposes only. The value of your property was determined by a registered appraiser based on his best judgment after an inspection of the property, which may not have changed with a different acreage. Refunds are not issued in these cases, nor do we go back and charge additional property taxes if the survey indicates more acreage than was previously assessed.
I sold my manufactured home, what do I need to do?
You first need to contact the Assessor of the county in which the home is located. All taxes must be current. If you are changing ownership after December 31st, you will have to pay taxes that will become due the following November 15th. Forms necessary to complete the transaction are available in the Assessor's Office or can be downloaded from http://www.cbs.state.or.us/bcd/lois/forms.html. There is a $55.00 fee for ownership or situs changes. For more information on manufactured structures, contact your Assessor's Office.
Property Valuation
How does the market value given on the property tax statement compare with what the property would actually sell for?
Oregon Revised Statute (ORS) 308.232 requires the assessor to appraise each piece of property at 100 percent of the real market value as of the assessment date (January 1 preceding mailing the tax statement). However, with over 27,000 accounts it would be impossible to accurately appraise each property every year. Typically, an appraised value can be five percent high or low and still be considered accurate. While our values are as accurate as possible and should provide some indication of what your property would sell for, a better indicator would be to hire an independent appraiser.
The market value of my manufactured home from the most recent property tax bill is more than I paid for it. I thought manufactured homes depreciate in value so how can that be?
We have found that manufactured homes do in fact increase in value. As the price of newly constructed homes increase the value of "used homes" also increases. This is especially true for new, double wide homes. We collect data on sales of manufactured homes every year and compare the sales prices to the current real market value. More times than not, the sales price is higher.
I'm thinking of improving my driveway and I have been told that concrete will increase my property taxes more than if I use asphalt. Is that true?
Yes. Studies show that not only does concrete cost more it adds more value to the property. However, if all you are doing is improving your driveway that may not increase your taxes. Under the provisions of Measure 50, passed in 1997, any new construction that adds value to the market value of your property that is less than $10,000 in any one year or no more that $25,000 over five years can not be used to increase your assessed value. Since property taxes are calculated on the assessed value, a $9,000 driveway, either concrete or asphalt, would not increase your property taxes.
I built a new home last year but when I received my tax statement there was no value added for the new home. Should I call the assessor's office or just keep quiet?
You should definitely call the assessor's office. While there may be a good reason why you are not being taxed on the new home, if it was a mistake, regardless of whose mistake it was, when it is eventually discovered, the assessor can go back six years to correct the mistake and collect back taxes for each of those years. It is better to pay the correct amount each year than to pay six years worth of taxes all at one time.
What would the reason be that the new home was not taxed?
It is all a matter of timing. When you get the tax statement in October, the value is based on the previous January 1. If you did not start the new home until February, 2001 you would not pay taxes on it until you got your tax statement in October, 2002.
My property value is too high. What can I do?
The first thing to do is to come in to the assessor's office and discuss the value with one of the appraisal staff. We can explain how we arrived at the value. You can request a formal review and an appraiser will visit the property to check for accuracy. Request for Review forms are available at the Assessor's Office or can be downloaded from our FORMS Page. If you are still not satisfied you can file an appeal with the local Board of Property Tax Appeals. If that is still not satisfactory, you have three more appeal levels (Magistrate Division, Tax Court and Supreme Court). For more information on Property Tax Appeals, see the Dept. of Revenue Publication How to Appeal Your Property Value.
We recently refinanced our home and the mortgage company required us to get an appraisal. The appraised value is less than the market value given on the tax statement. Can we get the value of our home lowered so that our tax bill will go down?
We would certainly be willing to review the value of your property in light of the appraisal to make sure that our market value is not too high. However, most appraisals are only accurate to plus or minus five percent so unless your appraisal is more than five percent less than our value, no adjustment will be made. Also, unless the market value falls below the assessed value shown on your tax statement, a reduction in the market value may not result in a reduction of the taxes.
I am thinking of adding a bedroom and bathroom to my house. How much will this raise my taxes?
A variety of factors come into play and because of the complexities of Measure 50, there is no short answer to your question. An appraiser that has been registered with the State of Oregon will visit your property and a determination of additional market value will be calculated. This additional value will be computed based on proven and accepted professional appraisal methods. After the market value of your addition has been measured, your tax liability will be determined according to Oregon State Statutes.
Am I paying taxes on the road (or street) in front of my property?
If your property fronts a county road, county "public way", city street (whether the city is incorporated or not) or subdivision street and the road or street is actually used as a public right of way the answer is NO.
If your property fronts a "private drive" that is used by several property owners or an unincorporated city street that is not used as a street then the area of property that you own within the road or street would be taxable to you.
If I have a building that has been damaged or destroyed, should I let your office know?
Yes, our office will send you a Damaged and Destroyed application form to fill out and return. After we receive the completed form, a county appraiser will be out to view the property destruction so a correction can be made on the tax roll.
Property Taxes
When will I get my tax statement?
Tax statements are mailed no later than the 25th of October every year. Taxes are due November 15th. There is a 3% discount if they are paid in full, a 2% discount if you pay 2/3rds, or you can make 1/3 payments without a discount.
Will you send bills out for the additional payments if I pay by thirds?
The original tax statement is the only bill you will receive. The other payments are due February 15th and May 15th.
If the deadline of November 15 falls on a Saturday, when is the payment due?
For most property tax deadlines, including tax payments, if the deadline falls on a weekend or a holiday the deadline is extended to the next business day. So property tax payments would be due on Monday, November 17.
If tax payments are mailed, when do the payments have to be postmarked?
For most property tax deadlines, including property tax payments, postmarks as of the deadline date are acceptable.
What does the county do with all of the property taxes that it collects?
The property taxes that we collect are on behalf of all of the taxing districts in Columbia County. While county government is one of those districts, for tax year 2000-01 we kept less than 15 cents of every dollar collected. School districts, including the NW Regional ESD and PCC received 48.49 percent of every dollar. The six cities in the county shared a total of 10.25 percent and rural fire districts took another 16.01 percent. The remaining 11.14 percent went to special districts such as libraries, park and recreation districts and special assessment such as the Department of Forestry's fire patrol and various drainage control districts. Each year an updated breakdown of how the total property tax collections are distributed can be found on our web site at Summary of Assessment and Tax Roll.
If I do not pay my property taxes on time are there interest and penalty charges?
Yes, any taxes not paid on time are charged sixteen percent (16%) interest. Interest is added monthly which means the taxes and any interest that are due on November 16 stays the same until the end of the day on December 15. Starting on December 16 an additional month's interest would be due if the taxes are still unpaid. Personal property accounts (manufactured dwellings or business personal property) are sent delinquent notices after each due date and if the property taxes are not paid by the fifteenth of the following month, a lien is filed on the property and an additional $47 fee is charged.
How long can property taxes be delinquent before the county forecloses on the property?
For property taxes that are not paid on personal property the county has the authority to immediately seize the property. Real property will be foreclosed on three years after the property taxes first become delinquent on May 16 of the tax year. So for taxes that first become due on November 15, 2001, the property will be foreclosed on three years after May 16, 2002 or in May 2005.
What is the process for foreclosing on property?
Once the three year period is up following the May 16 delinquency, the county sends the property owner several notices, including publication in area newspapers, that the property is subject to foreclosure. During this time the owner has the option of paying the oldest year that is delinquent, in addition to some fees. This removes the property from the foreclosure proceedings since there are no longer any taxes that are three years delinquent. If the oldest year is not paid by the first of October, the county files what is called a Judgment and Decree of Foreclosure. Once this document is filed all of the property taxes, interest and fees have to be paid in order to remove the property from foreclosure. From that point there is a two year period of redemption. During this time the property owner can come in and pay all of the taxes, interest and fees to remove the property from foreclosure. After the two year redemption period the county takes title to the property.
What does the county do with property it acquires through foreclosure?
Since the property tax system is for the benefit of all taxing districts, the property the county acquires through foreclosure is held in trust on behalf of all taxing districts that levied taxes against that property. The county therefore has an obligation to sell the property and distribute the proceeds to those taxing districts. This also puts the property back on the tax rolls since it is exempt from property taxes while in county ownership.
How does the county sell property it has acquired through foreclosure?
Oregon law requires the county to first offer the property through a public auction. The only exception to this rule is that the former owner can negotiate to purchase the property without the property having been offered at an auction. Auctions are held only periodically every couple of years, or so. If the property is offered at a public auction and no one purchases the property the county can negotiate to sell the property to any one. In all cases, if the property is sold, the purchase price, less expenses incurred by the county, are distributed to the taxing districts.
How can I get a list of properties that are for sale or find out when the next public auction will be held?
County owned property, public auctions and property sales are handled by the office of County Counsel. You may request that you be notified of the next public auction or inquire as to properties that may be for sale by contacting them at 503 397-3839 or by E-Mail at
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Business Property
I just received a Confidential Personal Property Form. What is it?
A Confidential Personal Property Form is used to list all taxable personal property which you own, posses, or control in the operation of your business. Oregon Revised Statute (ORS) 308.290 requires every business owning taxable personal property to file an annual return with the assessor of the county in which property is located. For more information on Business Personal Property, see the Dept. of Revenue Publication Personal Property Assessment and Taxation.
Can I get an Extension to file my Personal Property Return?
Yes, as long as you request an extension, in writing to us that is postmarked by the deadline of March 1. Extensions may be granted up to April 15.
Is Personal Property taxed at a different rate than Real Property?
No, they are taxed using the same rates.
Farm And Forest Land Special Assessment (Deferral)
General information on Farm and Forest Land Special Assessment Programs can be found at our Farm Deferral or Forest Deferral pages. You can also download the applications and gross income questionnaire from our FORMS Page.
I just purchased property under a special assessment program. If I fail to meet the requirements for the special assessment, am I responsible for prior year's taxes if the property is disqualified?
Yes, the special assessment is attached to the land and the potential tax liability is transferred to the buyer at the time of the sale.
Can I get an estimate of taxes for disqualification to see what the potential tax liability may be?
Yes, you may either send us a written request or come to our office and sign a "Request for Estimate of Taxes" form. We will calculate an estimated tax and send a copy to you, usually within 1-2 weeks.
I received a farm income questionnaire, however I just purchased this property. Who is responsible for obtaining the income information?
It is the current landowner's responsibility to obtain income information. You may need to contact your realtor or the seller to assist you in filling out the questionnaire.
What happens if I am unable to meet the income requirements or obtain the income information from the previous owner?
If you are farming, the land will be assessed at market value and the disqualification tax will be "abated". This means that for each year you farm the property, one year of the additional tax is forgiven and after five years there is no additional tax remaining. If you meet the income requirements for 3 out of the last 5 years, you may reapply for the special assessment. If you do not farm the property, the disqualification tax amount will remain as a lien but will not be added to the tax statement unless the land changes to a use in which it could not be returned to farming.
I just received a farm income questionnaire, however my property is zoned exclusive farm use. Do I have to farm the property to retain the farm use special assessment?
Yes, although properties that are zoned exclusive farm use do not require an application and are not required to meet minimum income requirements like non-EFU zoned properties do there still must by farming activity taking place to qualify for the special assessment. You must be using the property "exclusively for farm use" in order to qualify.
What constitutes "used exclusively for farm use"?
Oregon Revised Statute 308A.056 gives a comprehensive definition of "farm use". In part it entails "...the current employment of land for the primary purpose obtaining a profit in money". In other words you have to be actively farming the property and attempting to make money from it. One cow on 100 acres is not enough to qualify. If the land does not qualify it can be disqualified from farm use assessment and assessed at the property's full market value.
The property I purchased was logged prior to the sale. How can I continue to qualify for special assessment as forestland?
Land that has been logged must be replanted within two years and must meet the minimum stocking requirements as set by the state forester. You need to submit a forest management plan with your application.
What is a forest management plan?
A forest management plan explains how the land is being maintained for the best growth of the trees such as clearing brush, spraying weeds, etc. if the parcel has been logged, the plan must also include the month and year it will be planted and the type of seedlings that will be used.
The application for designation of land as forest Land asks if the property has been platted under ORS Chapter 92. What is ORS Chapter 92?
ORS Chapter 92 are the statutes governing the creation of subdivisions and partition plats.