Tax Statement Explained

This is a sample statement only

Sample Tax Statement if you have questions about your tax statement call 541-265-4139
  1. Property Tax Statement Header - Indicates the date of the Real Property Tax Statement, The Tax Collector's mailing address and phone number, and our web address.
  2. Key Property Data - Legal description, map and tax lot and situs address.
  3. Ownership and Mailing Address - Name of property owners and their mailing address. According to our records, this is the person responsible for paying this tax statement. Mailing address changes may be made by filling out the request form on the back of the statement and can be returned with your payment.
  4. Comparative Tax Values - Market Value (RMV) is the Assessor's estimate of the price your property would sell for as of January 1. Your Taxable Value is based on your Assessed Value (Maximum Assessed Value). Your value is determined by the constitutional limitation called Measure 50 and may increase by 3% per year. If you are currently receiving a Veteran's Exemption, it will be noted in this section.
  5. Informational Section - Phone numbers to call for billing questions or value questions.
  6. Payment Options and Due Dates-
    1. Taxes can be paid in full or in thirds.
    2. To receive a 3% discount, full payment must be postmarked by November 15th. To receive a 2% discount, 2/3 payment must be postmarked by November 15th.
    3. Payment instructions and schedules are printed on the back of the statement.
    4. Acceptable forms of payment are cash, checks, cashiers checks, money orders, credit card (2.49% processing fee), debit card ($3.95 processing fee), or E-check ($1.50 processing fee).
  7. Mortgage Company Code-If your taxes are requested by a mortgage company, your lender code will be in this location and your statement will be yellow.
  8. Allocation of Taxes to Districts - Your tax statement shows the taxes collected for each of the districts in which your property is located.
    Education Taxes:
    Assessed for Oregon Coast Community College-Linn-Benton-Lincoln Educational Service District and your K-12 school district.
    General Government:
    Taxes paid to cities, regional government, county and special districts.
    Bond Taxes:
    Finance capital improvements such as school buildings or county buildings that have been authorized by the voters.
  9. Delinquent Taxes - This is the amount of tax owed from prior year(s). Delinquent tax amounts are included in your Payment Options (Section 6). Payments are applied to the oldest tax year first. Call the Tax Office at 541-265-4139 if you have questions.
  10. Total Taxes Due (After Discount) - To receive the 3% discount on the current year, as shown here, full payment must be postmarked or received by November 15.
  11. Payment Stub-
    1. If you received a Green statement, tear off this portion of the statement and return it with your payment in the blue envelope provided.
    2. If you received a Yellow statement, this indicates either:
      You are a recipient of a Senior or Disabled Tax Deferral Program in which the Oregon Department of Revenue will pay all or part of the property tax;
      - Or -
      Our records indicate a mortgage company has requested your property tax bill. If you have had any changes in your mortgage in the last several months please check with your lender to make sure your property taxes will still be paid for you. If you have purchased, sold or refinanced in the past several months, please contact your lender. Property owners are ultimately responsible for paying the tax.