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The market value of my home has dropped, why won't that make my taxes lower?
Oregon's property tax system is ever changing. To keep up with these changes and how they might affect Columbia County property owners, the staff of the County Assessor's Office will routinely update viewers to our Web Site on state and local actions that may be of interest.
The following links are downloadable versions of this press release and supplemental materials.
- 2011 Press Release (pdf)
- 2011 Code Totals by District (pdf)
- 2011 Detail of Taxing District Levies (pdf)
- 2010-11 to 2011-12 District Tax Collections Comparison (pdf)
- 2011 Top 20 All Roll Type Taxpayers for Columbia County(pdf)
- 2011 Residential Properties Where RMV is Below MAV
- 2011 Average Ratio of AV to RMV
PRESS RELEASE
2011-12 Columbia County Property Tax Statements
October 12, 2011
Sue Martin, Columbia County Assessor
The 2011-12 Columbia County Assessment and Tax Roll has been certified and property tax bills will soon be mailed to Columbia County property owners.
Due to the steep decline in the real market value of residential properties between January 1, 2010 and January 1, 2011, many property owners may see a decrease in their tax bill for the first time since maximum assessed value was set in 1997 by passage of Measure 50. This is due to the real market value falling below the maximum assessed value for these properties, therefore the real market value becomes the tax assessed value. In addition, if the categorized consolidated rates exceed the constitutional limits of $5 per thousand for education districts or $10 per thousand for general government limits when applied to the real market value, the tax is further reduced by compression. Based on permanent operating rates, the consolidated education rates for Saint Helens, Scappoose, Vernonia and Rainier exceed the $5 per thousand rate limit, and the consolidated general government rates for properties located inside the city limits of Rainier and Clatskanie exceed the $10 per thousand rate limit.
For the 2010-11 tax year, only 579 out of a total of 23204 residential properties countywide had a tax assessed value lower than their maximum assessed value. For the 2011-12 tax year, this number has increased to 5838 out of a total of 23026 residential properties. The City of Clatskanie had the least percentage of properties at 9.29% that fell below the maximum assessed value this year, while the Cities of Saint Helens and Columbia City had the highest percentage of properties at 40.46% that fell below the maximum assessed value.
All properties have market trends developed by analyzing sales in each market area to determine the current tax year’s increase or decrease in value. For the current assessment date of January 1, 2011, all sales in 2010 are reviewed and compared to the January 1, 2010 value. Real market values for residential properties decreased an average of 20% countywide. Property owners of townhouses and row houses in Saint Helens and Columbia City will see the greatest decrease of 36%, while property owners of rural residential properties in the Clatskanie dikeland area will see an increase of 3% in their real market value.
For residential properties that are currently electronically recalculated annually, the sales are analyzed using the recalculated value, not the actual previous year value. This means that the trend applied to the previous year value shown on the tax statement is not likely to equal this year’s value. Real market values of residential property located in Saint Helens, Columbia City, and Vernonia (both city and rural) were recalculated this year. A recalculation does not include a physical inspection of property, but rather is a computer assisted recalculation of values by analyzing and using current market data and local cost modifiers. While this method does not identify properties that may have more or less than typical maintenance, it provides the most efficient and accurate method of valuing properties at 100% of real market value each year between physical reappraisals. A reappraisal of the city of Rainier and the surrounding rural area was completed for this year and the real market values in these areas will reflect any changes noted from the physical inspection by county appraisers.
For market areas that have not yet been physically reappraised and converted to recalculation, the trend is applied to the actual previous year value. Reappraisal for the Clatskanie area and for personal property manufactured structures countywide are scheduled for the 2012-13 tax year, Rural Saint Helens and Warren for the 2013-14 tax year, and the Scappoose area for the 2014-15 tax year. In 2015-16, both commercial and industrial properties are scheduled for reappraisal.
Real market values for commercial properties remained unchanged due to a lack of sales data. While many businesses may be experiencing decreased income due to the economy, a review of market listings in Columbia County revealed over 90% of businesses listed for sale are asking a purchase price that is at or above the current real market values on the county assessment rolls.
Due to the market decline and minimal new construction in the county, there is very little change in the total assessed value for most taxing districts. This will result in a minimal increase, and in some cases, a reduction in property tax revenue received by most taxing districts during the 2011-12 fiscal year.
A total of $55,789,038 in property taxes are being billed for the county, cities, schools and special districts. That amount is 3.74 percent more than was billed last year. In addition, a total of $1,044,608 will be collected for such things as drainage district assessments and the Oregon Department of Forestry’s fire patrol special assessments. That amount is 5.5 percent higher than last year.
Countywide, the market value of all taxable property decreased from $5.72 billion to $5.48 billion, a decrease of 4 percent. The total tax assessed value this year is $4,085,273,311 or 2.30 percent higher than last year.
The first payment of the tax bill is due on Tuesday, November 15, 2011. At least one third of the amount is due at that time. Payments can be made at the tax office in the courthouse on Monday through Thursday between the hours of 8:30 am and 5:00 pm. The courthouse county offices are closed to the public on Fridays. For payments that are made using a bank’s bill pay service, the tax account number should be noted in the memo field. Payments that are mailed need to be postmarked by the 15th. A return envelope will be included with the statements. The second and third installments are due by February 15, 2012 and May 15, 2012, however the County does not send out statements for the February or May due dates.
Columbia County is once again providing a way to pay property taxes with E-checks and credit and debit cards through the Point & Pay website. Property Tax payments can be made with your E-checks and credit and debit cards on-line at www.co.columbia.or.us, or by calling 1-866-587-4007. There is a 2.95% charge to use your credit or debit card and a flat fee of $2.95 for E-checks.
This year, arrangements have been made with the St. Helens Community Federal Credit Union (all branches) as an authorized collector for the County to collect only the 2011-12 property tax payments through November 15, 2011.
Property owners who pay the entire amount due by November 15th will receive a three percent discount. If two thirds of the bill is paid by November 15th a two percent discount of the amount paid will be allowed.
Property owners may appeal the value of their property as in past years. However, there would only be a reduction in the taxes due if the market value falls below the assessed value. The deadline for filing an appeal is January 3, 2012. Appeal forms are available from the County Clerk or County Assessors Office, or can be found online at www.co.columbia.or.us/departments/assessors-office.