FAQ - Tax Statements

A. Yes. See the back of your tax statement to learn how to appeal the value and/or the penalty. For more information and/or petition forms refer to our website or call 503-846-3854.
See also:

• appeal process

A. Your total tax amount is indicated on the front of your tax statement. To receive a 3% discount, payments must be postmarked by November 15, 2017. "Payment Instructions and Schedules" are clearly printed on the back of the statement. The county Tax Collections office accepts cash, check, money order, and VISA/MasterCard as forms of payment. A 2.49% convenience fee will apply to all credit card payments. All payments are processed upon receipt. The county will accept a check or money order for payments by mail. The county will accept credit cards, debit cards or e-checks for online payments via the internet. There are two drop box locations in the Adams Crossing Building, 161 NW Adams Ave., Hillsboro -North side of building (24-hour drop site) -Hallway of the building (8:30am to 5pm, weekdays)
See also:

• online payments

A. In processing your Annual Confidential Personal Property Return, the total depreciated value of your itemized assests is multiplied by the rate of your tax code area resulting in your business personal property tax bill.

A. YES. If you owned the business personal property on January 1, 2017, you or your business is liable for the tax to the county in which the assets were located on that date. If you sell or close your business, notify the county immediately to avoid additional tax liability for future years. Notify the county of any change(s) and note the change(s) in the designated area of your personal property return or tax statement.
See also:

• changes in your information

A. Yes. Under Oregon law, business personal property (machinery, equipment, furniture, fixtures, tenant improvements, and other business assets) is taxable. This includes any property currently in your possession, in use, idle, or in storage as of January 1, 2017.

A. If you chose not to pay the taxes by the date due, interest will accrue, and the county may:

-Issue a warrant.
-Seize, sell, or garnish your assets.
-Attach a lien to your real property.

A. Taxes become delinquent whenever any installment is not paid timely. Delinquent taxes will be noted on the front of the tax statement under the amount listed in the "Payment Options". Call the Tax Collections office with any questions at (503)846-8801.

A. Call, write or contact our office if you sell your business.: Washington County Personal Property 161 NW Adams Ave, Suite 200 Hillsboro, OR 97124-3072 (503)846-8838

A. Our records indicate you or your business owned or possessed taxable business personal property in Washington County as of January 1, 2017.

A. Your taxes may have increased due to one of, or a combination of, the following: -Additional property or replacement property added to your equipment list. -A "late file" penalty was included on your account. -An increase in tax rates and/or voter approved levies or bonds.

A. Penalties are incurred when the annual Confidential Personal Property Return is filed late. -Returns are to be filed on or before March 15, 2017 to avoid "late file" penalties. Extensions are no longer available. For questions regarding "late file" penalty calculations please call the Business Personal Property office at (503)846-8838.

A. Yes. Tax statements for the 2009-10 through 2017-18 tax years are available online. To access an account you need an account number or situs address. The files appear in a separate pop-up window in PDF format, so pop-ups need to be enabled on your computer in order to access the information. These statements reflect the certified tax roll information. They DO NOT contain any payments or corrections to the roll that have occurred since the roll certification. All ownership and mailing address information has been removed.
See also:

• Tax Statements

A. Yes. Property Values & Improvements Detail Information such as:

--General Property Information,
--Sales/Deed Information,
--Assessed Values,
--Improvement Information, and
--Improvement Details;

is available through the County's tax map feature, Intermap. At the Intermap site, searches can be done using either your address, Tax Lot ID, or the "R" number. At the Map Location, scroll down the page to the section named: Additional Information. Click on Subreport: Assessment & Taxation Information.
See also:

• INTERMAP

A. We are often asked if people can pay property taxes by credit card or online. Washington County can now accept credit card, e-check, or IVR payments for property taxes via the internet.
See also:

• tax payments

A. For fiscal year 2017-18, the majority of taxpayers, approximately 179,000 accounts, will receive tax statements that have increased when compared with last year. Approximately 148,000 accounts will have tax increases between 0 and 5 percent, and 31,000 accounts increased over 5 percent. Additionally, approximately 11,000 taxpayer accounts will reflect a tax decrease. These reductions are primarily due to local option levies expiring, expired bonds, compression or the taxing districts levying a lesser amount. See the attached listing of Typical Residential Properties with examples of values and taxes for typical houses in various parts of the county.
See also:

• 2017 Levies or Bonds
• Typical Residential Properties

A. Many factors can affect the amount of your tax bill. -If you live in a taxing district that has new voter approved Bonds or Local Option Levies, your property taxes my increase more than 3%. -If you made any major improvements or changes to your property prior to the assessment date of January 1, your property taxes my increase more than 3%.

A. All property owners receive a tax statement. If you do not receive a tax statement by November 1st you should call the tax collections office at (503)846-8801.

A. If you have moved or made ownership changes please notify Assessment & Taxation in writing at 155 N First Avenue, Suite 130 MS8, Hillsboro, OR 97124. An address change form is available below.
See also:

• address change form

A. Please contact the Cartography Division of Assessment & Taxation at (503)846-8871.
See also:

• ownership changes

A. At the time the property tax bills were printed, the ownership of the property had not been transferred in the Assessment & Taxation system. In order for the new owner to receive a bill, please contact the tax office at (503)846-8801. In most instances, the ownership has been updated and a new billing can be generated and forwarded to the new owner.

A. The new improvements will be appraised at market value. This additional value will then be adjusted to the average level of other property and added to the current assessed value. For example, this year the adjustment factor for residential property is .640. This factor is called the CPR or "Changed Property Ratio." The assessment date is January 1st, which means that the tax bill you receive in October is based on the actual value in place on the previous January 1. For example, if your house was under construction and only 50% complete on January 1, 2017, the tax bill payable on November 15, 2017 would reflect 50% of the value of the finished house.
See also:

• property tax

A. Property tax statements will be mailed by October 25th, with taxes due on November 15, 2017. Citizens who pay in full by November 15th, 2017 will receive the 3% discount, and property appeals can be filed from October 26 to January 2, 2018. If you do not receive a property tax statement by November 1, 2017 you should call (503)846-8741.
See also:

• Sample tax statement

A. Payments must be POSTMARKED on or before November 15, 2017. By Oregon law, payments postmarked after November 15th do not receive discounts. Interest will accrue on the past due portion. Please return the lower portion of your tax bill(s) with payment in the envelope enclosed with your bill. You may also send payments directly to: Property Tax Payment Center, PO Box 3587, Portland, OR 97208-3587 -OR- Washington County Assessment & Taxation, 155 N First Ave, Suite 130 MS8, Hillsboro, OR 97124

A. There are four major reasons your property taxes can increase by more than three percent. The first two reasons may be:

1. If you live in a taxing district that has new voter-approved Bonds or Local Option Levies, your property taxes may increase more than the anticipated 3 percent. There are new Levies or Bonds approved or reauthorized by the voters that will be reflected in this year's tax bill.


2. Prior to the assessment date of January 1, if you made any major renovations or changes to your property, your property taxes may increase more than the anticipated 3 percent.
   
   The next two reasons are more complicated and require the definition of key terms to help understand the process. These terms include: Assessed Value is the lower of the Real Market Value or the Maximum Assessed Value. Real Market Value is the amount determined by the county assessor for a property that would sell in an arm's length transaction between a willing buyer and seller on January 1 of each year. Maximum Assessed Value is the taxable value limit established for each property and is allowed to increase each year by no more than 3 percent.


3. Your Assessed Value (AV) may have increased more than 3 percent. Under Oregon law, your AV is the lesser of your Real Market Value (RMV) and your Maximum Assessed Value (MAV). If your RMV has dropped below your MAV, it is possible for your RMV to increase more than 3 percent from last year yet still be less than your MAV. As the lesser of the two values, RMV then becomes your AV. Your taxes are calculated on the lower of the Real Market Value or the Maximum Assessed Value. This then becomes your Assessed Value.


4. The last reason is due to compression. The operating taxes for schools and local government are limited. Each account is tested to determine if the operating taxes based on the assessed value exceed the limit of $5.00 per $1,000 of RMV for schools and the $10.00 per $1,000 of RMV for local government. If the limit is reached, the tax bill is reduced (compressed). As the market values dropped over the last few years, the difference between the market and the assessed values became closer. In some cases this caused compression. As the market value increases, the difference between the market and the assessed values may increase as well. This reduces the chance for compression, but can also increase your tax liability if compared to a prior year's tax that was in compression. If your account has been in compression, it is possible that as the real market values increase you will see an increase in your property tax bill by more than 3 percent.

A. For fiscal year 2017-18, property tax statements account for a total of $1.081 billion, which will pay for the services mentioned above. These services are provided by 61 local taxing districts throughout the County. This is an increase of 6 percent or $60 million compared to last year. The increase in taxes is due to several factors including the 3 percent increase in assessed value on most properties, additional value from new construction activity and new or increased taxing district levies. Please see our 2017 Fact Sheet for more information. The majority of taxpayers, approximately 179,000 accounts, will receive tax statements that have increased when compared with last year. Approximately 148,000 accounts will have tax increases between 0 and 5 percent, and 31,000 accounts increased over 5 percent. Additionally, approximately 11,000 taxpayer accounts will reflect a tax decrease. These reductions are primarily due to local option levies expiring, expired bonds, compression or the taxing districts levying a lesser amount. See the attached listing of Typical Residential Properties with examples of values and taxes for typical houses in various parts of the county.
See also:

• 2017 Levies or Bonds
• 2017 Typical Residential Properties
• 2017 Fact Sheet

A. In most cases, the structure’s owner is responsible for paying the taxes. Please contact your lending institution if you have any questions about whether your taxes are included in your mortgage payment.

A. YES. All manufactured structures are subject to taxation at the same rate as other homes. County tax statements are mailed by October 25. The statement that you receive in October is from the county in which your structure was located on January 1st. Tax payments are due on November 15. Contact you local county tax collection office for more information.

A. YES. Permits are typically required on installation, additions, and alterations on your structure. Please check with your local county or city building departments for more information.
See also:

• building permit information

A. You may qualify for the Veteran's Exemption or Senior/Disabled Citizen Deferral programs. Please contact your local county office or visit the sites below for more information.
See also:

• veterans exemption
• deferral programs
• state website

A. NO, this is not necessary until the time that you sell or move your home. You will turn in your title at the time of transfer and the new owner will receive the new "Ownership Document" for their records. The license plate is not needed to complete the transfer.

A. The $10 fee is a special assessment levied on manufactured homes. The fee is used to help fund the Manufactured Communities Resource Center, which provides a variety of services and resources for manufactured home tenants and parks. For more information, please call 1.800.453.5511.
See also:

• Manufactured Housing and Community Services

A. The Washington County Department of Assessment & Taxation is located at 161 NW Adams Avenue in Room 102. The phone number is 503-846-8741. Assessment & Taxation staff are available to assist you with manufactured structure ownership information and changes.

A. Washington County is one of two counties in Oregon to exempt taxes for manufactured homes with an Assessed Value (AV) less than $33,500. Fortunately for many homeowners, approximately 57% of homes located within residential parks are less than the threshold and will not be taxed. Another important factor has affected manufactured homes above the $33,500 threshold. Property owners are taxed on the Assessed Value (AV). The AV is determined as the lower of Maximum Assessed Value (MAV) or Real Market Value (RMV). The MAV is capped at 3% of the prior year's AV; however, there is no cap on RMV. For many manufactured home properties, the RMV is the lower of the two and becomes the taxable AV. What this means for many manufactured home owners is strong market increases may result in significant tax increases.

A. Senior Citizens’ Deferral is for homeowner’s age 62 or older who meet all the requirements of the Department of Revenue (DOR). Disabled Citizens’ Deferral is for homeowners collecting federal Social Security disability benefits and meeting all the requirements of the DOR. Current year recipients of deferrals are noted on the bottom of the front of your statement. Your tax statement will be yellow. Deferral means that the taxes will need to be paid at a later date. For additional information on these programs you can contact the DOR at (503)945-8348 or www.oregon.gov/DOR/SCD.
See also:

• Senior and Disabled Citizens Deferral
• aging services
• state website

A. A 40% disabled Veteran, or widow or widower of a Veteran, may be entitled to a Veteran’s exemption on property taxes. Current year recipients of exemptions are noted on the front of your statement in the VALUES section. For additional information on this program you can call our customer service at (503)846-8741.
See also:

• Veteran's Property Tax
• state website

A. You may be entitled to an exemption on your property taxes if you are serving in the Oregon National Guard or Military Reserve Forces and have been ordered to serve more than 179 consecutive days under federal active duty (Title 10) or deployed under the Emergency Management Assistance Compact (EMAC). For additional information on this program you can call customer service at 503-846-8741.
See also:

• Active Duty Military
• State Website

A. No, recorded documents are not available online at this time.

A. Your total tax amount is indicated on the front of your tax statement. To receive a 3% discount, payments must be postmarked by November 15, 2017. "Payment Instructions and Schedules" are clearly printed on the back of the statement. The county Tax Collections office accepts cash, check, money order, and VISA/MasterCard as forms of payment. A 2.49% convenience fee will be charged on all credit card payments. All payments are processed upon receipt. The county will accept a check or money order for payments by mail. Internet online payments are accepted at the website below. The county will accept credit cards, debit cards or e-checks for online payments via the internet. There are two drop box locations in the Adams Crossing Building, 161 NW Adams Ave., Hillsboro -North side of building, by parking lot (24-hour drop site)-Hallway of the building (8:00am to 5:00pm, weekdays)
See also:

• online payments

A. You may appeal the real market, maximum assessed, specially assessed or assessed value of your property to the Board of Property Tax Appeals no later than January 2, 2018. You can get petition forms and information by calling 503-846-3854. These forms are also available online.
See also:

• value appeals

A. A green tax statement means that according to our records, you are responsible for paying your tax bill.
See also:

• payments
• Sample Tax Statement

A. A yellow tax statement means that according to our records a mortgage company (or Oregon Department of Revenue/Senior/Disabled Deferral Program) has requested the tax bill.

However, if you have refinanced your property, changed mortgage companies, paid off your mortgage, or had some other type of change with your mortgage in the last several months, the payment arrangements may have changed.

When in doubt, check with your mortgage company to confirm that they are paying your taxes. Remember: You are ultimately responsible for the timely payment of your property taxes.

See also:

• payments
• Sample Tax Statement

A. Discount is lost and interest on any past due amounts accrues on the 16th of each month at a rate of 16% annually, or 1 1/3% per month. In Oregon, real property is normally subject to foreclosure three years after the taxes become delinquent. Property taxes can be paid in full by November 15 to avoid interest, or in three installments: November 15, February 15, and May 15. If the taxes are not paid in full by May 15 they are delinquent. May 15 of the following year they are one year delinquent; May 15 of the next year they are two years delinquent; May 15 of the year after they are three years delinquent.

A. Delinquent taxes are included in the amount listed in the "Payment Options" on the front of the tax statement.

Call our collections office if you have any questions: (503)846-8801.

Interest on any past due amounts accrue on the 16th of each month at a rate of 16% annually or 1 1/3 per month.

All payments are applied to the most delinquent tax year.

A. Payment instructions, discounts and payment schedules
Delinquent taxes and lien dates
Foreclosure information
Value appeals information
Americans with Disabilities Act information
See also:

• sample tax statement

A. You may have received more than one property tax statement because a tax lot is split by taxing boundaries.

Generally, you will also receive more than one property tax statement if you own both a manufactured structure and the land on which it resides.