Lane County taxpayers are receiving their 2021-2022 property tax statements in the mail this week. Statements are also available online now, as well as information about the county value trends, levy changes, and individual property tax account information, at www.lanecounty.org/AT. The first payment is due on November 15, 2021.
“The health and safety of our staff and customers continues to be very important. We have made a concerted effort to provide a variety of socially distanced and efficient payment options, but if you do visit our office, you will find we are following safety protocols recommended by healthcare officials. Precautions include face coverings, hand sanitizer, social distancing, and Plexiglas barriers,” said Assessor Michael Cowles.
Lane County Assessment and Taxation collects property tax on behalf of 85 separate taxing districts, including cities, schools, education service districts, water districts, rural fire districts, urban renewal districts and other taxing districts such as park and recreation, library and ambulance districts.
The total property tax certified for all tax levies combined in 2021–2022 is $620.3 million. This is approximately two percent more than in 2020. The total amount of taxes billed changes each year as a result of the addition of new or renewed local option and bond levies, the expiration of local option and bond levies, the three percent statutory increase in Maximum Assessed Values (MAV), the addition of new properties to the tax roll, the number of exemptions granted, and the number of properties being taxed on their lower market values instead of their Measure 50 MAV.
Lane County’s January 1, 2021 Real Market Value (RMV) increased from $70.1 billion to $77 billion, an overall increase of approximately 10 percent from January 1, 2020.
The total taxable value for all properties combined in Lane County increased by 3.4 percent over last year, from $36.9 billion in 2020 to $38.1 billion in 2021. Additionally, 1.72 percent of residential properties in Lane County now have a market value below their Measure 50 MAV, which is down from 2.51 percent in 2020.
Most properties will continue to see the 3 percent statutory increase in their MAV. On average, residential property owners will pay tax on 59.6 percent of their RMV in 2021.
Oregon’s constitution limits the increase in MAV of each property to 3 percent per year, unless there have been changes made to the property, such as new construction or additions, new partitions or subdivisions, removal from special assessment or exemption programs, or changes in zoning and use of the property.
There are approximately 180,900 property tax accounts in Lane County consisting of: 54.5 percent Residential/Tract; 16.9 percent Exempt; 9.7 percent Commercial; 5.8 percent Industrial; 4.2 percent Farm/ Forest; 4.8 percent Multi-Family; and 4.3 percent Business Personal Property, Utilities and Other.
Property values for tax purposes are set only once a year at the time of certification. Certification occurred for the 2021–2022 tax roll on October 6, 2021. Oregon does not reset property values at the time of sale, nor does it reset property values for tax purposes at the time of a refinanced loan.
The 2021–22 tax statement reflects a property’s RMV as of January 1, 2021. This is based on the January 1, 2020 RMV compared to 2020 sale prices which showed an overall median RMV increase of 12.8 percent for a typical house value.
Market value changes for individual properties will vary each year due to many factors including the general real estate market, property location and changes made to the property such as new additions, remodels, or demolition.
Voters in the past year have approved changes to the tax levies and bond rates, which are then applied to a property’s Assessed Value (AV). However, Oregon’s constitution limits the total tax rate that can be billed to an individual property to no more than $10 per $1,000 of market value for government and $5 per $1,000 of market value for schools. These limits do not apply to bonds.
If taxpayers believe their properties’ market values are incorrect, taxpayers should first contact Lane County Assessment and Taxation. Taxpayers have the right to appeal to the Board of Property Tax Appeals through the Deeds and Records Division of the County Clerk’s Office. The Board of Property Tax Appeals has the authority to reduce market value when sufficient evidence is provided to demonstrate the RMV of a property was different on January 1, 2021 than what is on the tax statement. If RMV is still higher than AV, the taxes will likely remain the same. A reduction to the value does not always result in a refund. The Board cannot grant reductions to a tax amount; it can only review a property’s value. All appeals must be filed with the Lane County Deeds and Records office by January 3, 2022.
2021 Property Tax Changes
Voters approved the following new levies:
- Upper Willamette Soil and Water Conservation Easement District levy of $0.07 per $1,000.
- Lane Fire Authority levy of $0.35 per $1,000 to hire three firefighters/medics and replace or repair fire apparatus.
- Bethel School District Bond of $99.3 million to fund safety upgrades, building repairs, updated textbooks and computers and school improvements.
- Alsea School District Bond of $2.1 million for new instructional spaces, a weight room, covered bus waiting area and remodeling of several areas such as the lunchrooms.
The following districts renewed their local option levies for 5 years:
- Lane County 4-H and OSU Extension Programs
- City of Eugene Library
- City of Springfield Fire Local Option
- Fern Ridge Library
South Lane County Fire & Rescue paid off its bond.
Attached is a copy of the property tax insert that was mailed with each tax statement. The insert has additional information on payments, the location of payment drop boxes, appeals, and other services provided by Lane County Assessment & Taxation.
Also attached are two charts. One showing the median assessed value and tax rates for different areas of the county and one showing the real market value and percent change between 2020 and 2021.
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