What has the real estate market done this year and how has it affected my property values?
A typical home saw a 4.25% increase in market value. Changes to individual home value will vary. Changes are based on sales that occurred in your neighborhood, a reappraisal of your area or a physical inspection of your property. Your tax statement shows the real market value of your property as of January 1, 2015 based on the 2014 real estate market. Any changes to the market since January, 2015 will be reflected on the 2016 tax statement. Your property’s taxable value is the lower Measure 50 assessed value minus any exemptions. On average, residential properties are paying tax on an assessed value that is 81% of its market value.
Why is my purchase price different than the Assessor’s market value?
The Assessor’s office does not automatically adjust market value to the selling price of a property. We consider all sales that occur in a neighborhood to arrive at a market value. The Assessor also uses a complex recalculation and sales analysis program to annually update market values. Tax amounts are set only once a year at the time of certification in early October.
How can I get a copy of my tax statement?
The 2015-16 tax statements will be mailed out on Monday, October 19th. The images will be available on our website at: www.lanecounty.org/at on Monday, October 12th. It is important to note that online tax statements reflect the information on an account as of the October tax certification date, and not payments or value corrections made after that date. If a payment has been made after the certification date, please contact the Assessor’s office at 541-682-4321 between the hours of 10:00 a.m. and 3:00 p.m. Monday through Thursday for the correct amount owing or via email at [email protected] . Note: Our tax time extended hours are 9:00 a.m. to 4:00 p.m., Monday through Friday beginning October 19th through November 17, 2015.
Note: Prior year tax statements are also available by utilizing the dropdown arrow in the Tax Year field.
Why can’t I get my tax statement earlier?
September 25th is the statutory deadline for sharing the values of districts which cross county lines. These values are needed to establish tax rates. The following two weeks are used to complete the tax certification process and provide the statement files to the state printer. The statements are then ready to be mailed out within the next two weeks. By law, the statements are to be mailed by October 25th.
What are my payment options?
Full payments by November 16th result in a 3% discount. A two-thirds payment results in a 2% discount on the two-thirds paid. A trimester payment option is available; due dates are November 16, 2015, February 16, 2016 and May 16, 2016. No discount applies in that case. Any overdue amounts will accrue interest on the 16th of each month until paid unless the 15th falls on a holiday or weekend, in which case interest accrues on the next business day.
What happens if I miss the November 16th deadline?
The 3% discount will be lost and interest will start to accrue on the first trimester amount at a rate of 1.33% per month.
Can I pay with a credit card?
Yes, but via the internet only. The County accepts Credit/Debit Cards or E-check payments via the Internet. You can pay your taxes with your VISA or MASTERCARD or E-Check from your computer. If paying with a Credit/Debit card you will be charged a convenience fee of 2.49% of the amount paid. Note: if using a Signature Debit Card the transaction fee is a flat $3.95. Fees go directly to US Bank for the use of this service. If paying with an E-Check, you will be charged a convenience fee of $3.00. This fee goes directly to US bank for the use of the service.
To pay online go to http://www.lanecounty.org/AT/TaxPayOnline.htm . This option is only available through our website and not when making payments in person, on the phone or through the mail.
How do I check the balance on my tax account?
You may check your tax balance online at www.lanecounty.org/AT, click on Individual Property Acct Information under Key Services. You can search by account number, owner name or property address. Once you bring up the account information, on the left click on Get the Current Balance Due. You may also call us at 541-682-4321 during our regular business hours.
Why is my payment being sent to a Portland address?
Since 2005, Lane County has utilized US Bank’s Lockbox Service to expedite the collection and processing of November property tax payments. Through this service, payments are deposited into the county’s checking account the same day as they are received. This process is much more efficient and allows the taxing districts faster access to their money. Over 50% of the November payments are processed by the Lockbox Service, freeing up staff to respond to customer inquiries faster.
I heard there are drop boxes for your tax payments.
Tax payments may be placed in the following Lane County white drop boxes (aka election boxes), Saturday, November 7th through midnight Monday, November 16th. No postage necessary.
- East side of Pearl Street between 7th & 8th Avenues (in front of City Hall)
- Sheldon Library at Sheldon Plaza
- Bethel Library at Echo Hollow Plaza
- Amazon Pool at 2600 Hilyard Street
- A Street between 5th & 6th in Springfield
- Cottage Grove Community Center, 700 E. Gibbs Street
- Florence Police Department, 900 Greenwood Street
How do I know if my mortgage company will pay my taxes?
Located on the left side in the middle of your property tax statement will be a notation that shows: "Mortgage Co:" and "Loan #". If the account does not have the correct mortgage company data, please contact the mortgage company and verify whether or not they are planning to pay and through whom. If a mortgage company is listed on the tax statement, it means your account number was included in the list of accounts sent to us in September by the mortgage company because they (the mortgage company) plan to pay the taxes for the upcoming tax year.
Remember: Since we receive this list in September, a substantial amount of activity (refinancing, purchasing, selling of property and selling of loans between mortgage companies) occurs between then and in October when statements are mailed. There is no way to ensure our mortgage company data is 100% accurate at the time of certification. The Assessor's office does not verify with the mortgage company and/or taxing service whose account is going to be paid.
The purpose of the mortgage company information on the accounts is ONLY to allow us to see which mortgage company or tax service has requested to pay on an account. Adding or removing the mortgage company or tax service name does not ensure a mortgage company will or will not pay on an account.
I have a new Mortgage Company; will they pay my taxes this year?
Mortgage companies notify us by September 10th which accounts they expect to pay taxes on. Any changes made after that will not be reflected in our records. If you have any questions regarding who is paying your property taxes, we suggest you contact your new mortgage company. Please remember you are ultimately responsible for paying your taxes timely.
Why didn’t I receive my tax statement?
Generally for two reasons: 1) because the taxpayer changed their mailing address and did not notify us; or 2) there has been a recent ownership change. By law it is the responsibility of the property owner to notify the taxing authority of any change to their mailing address. If ownership is incorrect, please contact us at 541-682-4321.
If the mailing address is incorrect, by law, the change request must be in writing. You can use the Change of Address form located on our website or email the request to [email protected]. Please include your current mailing address and the account numbers of all property you own. If you do not have the specific account numbers you may use a blanket statement “All tax accounts of all properties I own in Lane County.”
Why is the Location Address shown as Address Unknown on my tax statement?
A variety of reasons could cause a location address to show as Unknown. 1) Vacant lots generally do not have an address; 2) there was a problem during our 1999 computer conversion, resulting in a loss of some addressing data; or 3) addresses have been assigned or reassigned by the local municipality or planning departments and our records don’t yet reflect the change. If a permit is issued or the planning department assigns an address, upon notification we will update the account. Our office continuously strives to update all valid situs addresses in our database.
What/where is my account number on my tax statement?
The account number is located in the box in the top right corner of the tax statement. It is a seven digit number. If it begins with “5” it represents Personal Property. If it begins with “4” it represents a Manufactured Structure that is taxed separately from a real property account. If it begins with “8” it represents a Utilities account. Real Property accounts start with a “0” or “1”.
What/where is my map number on my tax statement?
The map/tax lot number is located right above the name in the box in the top left portion of the tax statement. This number is comprised of 13 digits: the Township number (2 digits), Range number (2 digits), Section number (2 digits), Quarter Section number (2 digits) and Tax Lot number (5 digits). Example: 20 03 21 00 00103 = Township 20, Range 03, Section 21, Quarter Section 00, Tax Lot 103. Certain map/tax lot numbers have an additional three digits placed at the end which denote a manufactured structure’s space number in a park or a special interest code, such as for an improvement only account.
Why am I getting two or more tax statements when I only own one property?
Generally for two reasons: 1) there is a tax code area split or 2) there is a manufactured structure on the property with its own account. A tax code area split can be either a physical code split or fire patrol code split. A physical code split means a district boundary line bisects your property in some fashion. The fire patrol code split means part of your property is in a Fire Patrol district and will be taxed according to their rates.
How do I change the name on my tax statement?
Tax statements reflect the taxpayer(s) in our records but may not reflect all owners. To change the “Taxpayer” showing on the statement, contact our office by phone, email or regular mail. Please include your current mailing address and the account numbers of all property you own. If you do not have the specific account numbers you may use a blanket statement “All tax accounts of all properties I own in Lane County.”
If you need to change an owner name we will require information from a death certificate, marriage license, divorce decree or legal name change document.
What is the average tax rate in Lane County?
There are 83 tax districts in Lane County. Each district may have more than one tax levy. All together there are about 280 different tax levies in Lane County. They range from $7.2153 thru $24.2765 per thousand dollars of Assessed Value. Assessed values for residential property average about 80% of market value, however they are account specific.
If you want more specific information about the tax rates levied in your area, please call our office at 541-682-4321.
How can I file an appeal?
Taxpayers can appeal their value through the Board of Property Tax Appeals (BoPTA) for the current year. The deadline to file is December 31, 2015. BoPTA forms will be made available on Lane County’s Web site once the statements are available: http://www.lanecounty.org/Appeals/default.htm. To contact BoPTA staff, taxpayers may call 541-682-4275 after the tax statements are sent out and leave their name, phone number and account number on voicemail. Staff will return the call within 24 hours. There is a $35 filing fee for each account.
Other types of appeals (interest, previous years’ values, etc.) can be appealed through the Department of Revenue or the Magistrate Division of the Oregon Tax Court. Appropriate forms can be obtained from the Oregon Department of Revenue’s website or the Assessor’s office.
Should I pay my property taxes by November 16th even though I intend to appeal the value by the appeal deadline December 31, 2015)?
Yes, follow the payment schedule to avoid interest charges and to receive the applicable discounts. Overpayments from value appeal reductions will be refunded with interest (12% per year).
Where do I go to change the ownership of a manufactured structure?
Ownership transfers of manufactured structures are handled by Lane County’s Customer Service Center located at 3050 North Delta Highway, Eugene. They will be available for ownership transfers Mondays and Tuesdays from 1:00 pm to 4:00 pm and on Wednesdays from 9:00 am to 12:00 pm and 1:00 pm to 4:00 pm. Checks for the transfer fee of $125.00 should be made out to Lane County Public Works. They accept credit cards and have free customer parking. For questions please call 541-682-6961, or go online at www.lanecounty.org/PW.
Property taxes on manufactured structures are still paid at Assessment & Taxation located in the Public Service Building at 125 E 8th Ave., Eugene, 97401 as well as online at our website www.lanecounty.org/AT. Taxes must be paid before an ownership transfer can be completed.
I heard there is a law that says I won’t be taxed on my manufactured structure if its value is under a certain amount.
House Bill 3640 which was passed in the 2010 legislative session has amended ORS 308.250 to include those manufactured structures taxable as personal property. For those manufactured structures, if the assessed value is less than $16,500, the taxes will be cancelled for the 2015-16 year. The $6.00 MS Park Community Relations fee (formerly Ombudsman) may still apply. This does not change any delinquent taxes and fees. Also if you own more than one manufactured structure the assessed values of all will be totaled after which the $16,500 threshold will be applied.
Exemptions will be applied after the test for the $16,500 threshold.
Note: Each tax year the Department of Revenue will recompute the amount for which taxes may be cancelled.
Why is my manufactured structure still on a separate tax statement even though I filed papers to make it Exempt from title and therefore considered to be real property?
Merging a manufactured structure account to a real property account is a courtesy and processed as time and resources allow. It is not mandated by statute. Taxes must be paid on both the land and manufactured structures account in order for the accounts to be merged.
What is an MS Park Community Relations Fee (formerly the Ombudsman Fee)?
This fee was created by the 1989 Oregon Legislature whereby the owner of a personal manufactured structure is assessed a fee annually through the property tax system. Funds are used primarily to provide mediation services to resolve disputes between tenants and landlords. That annual fee is $6.00.
What changes may affect my taxes or value this year?
New Voter Approved Tax Levies
- Marcola School District approved a $7.82 million bond levy
- to replace the existing Elementary school.
- Springfield School District passed a $71.5 million bond measure
- Santa Clara Fire District renewed their local option but at the lower rate of $0.45 per $1,000 AV.
- Rainbow Water & Fire District renewed their local option for 4 more years.
- Eugene School District renewed their 5 year local option.
- Crow-Applegate-Lorane School District renewed their local option levy for 5 more years.
I submitted a personal property filing, but didn't receive a tax statement. Why?
Each individual, partnership, firm or corporation that has taxable personal property as of January 1st must file a listing of that property with the Assessor by March 1st of each year. Taxable personal property includes machinery, equipment, furniture, etc., currently or previously used in a business. If the total assessed value of all taxable personal property of any taxpayer is less than $16,500, the tax assessment will be cancelled and no tax statement will be sent.
Why does my personal property tax statement include a late filing fee?
Penalties are applied when the returns are filed late. A 5% penalty is applied for those received after March 15th but by June 1st. A 25% penalty is applied for those received after June 1st, but by August 1st. A 50% penalty is applied for those received after August 1st of each year. NOTE: Beginning January 1, 2016 the personal property deadline has been extended to March 15th, however with this new deadline all further extensions are terminated.
What are the Exemption Program deadlines?
For general information on the programs or applications for the programs, please visit our website at http://www.lanecounty.org/at_PropTaxMgmt/ExempDef.htm or call 541-682-4321.
The filing deadline for Veteran Property Tax Exemptions is April 1st unless there is a change (change of ownership, death of a veteran, acquiring property, etc.) that occurs between March 1st and June 30th when the claim can be filed within 30 days of the change. A newly certified disabled veteran can apply within six months of the federal government notification of the certified disability. The surviving spouse/domestic partner can apply anytime during the current tax year if the veteran was deceased in the previous tax year.
The filing deadline for Active Duty Military Exemption is August 1st following the end of the tax year for which the exemption is being claimed.
The filing deadline for other exemption (charitable, religious, etc.) programs is April 1st unless there is a change (change of ownership, change in lease, acquiring property, etc.) that occurs between March 1st and June 30th when the claim must be filed within 30 days of the change.
What is the Senior and Disabled Citizens deferral program that I’ve read about in the newspapers? I hear there are changes.
Qualifying Disabled (receiving Social Security disability benefits) or Senior (age 62 or above) Citizens may be eligible to defer payment of property taxes on your home. The filing time to submit an application for this program is between January 1 and April 15. For more information or to obtain an application visit: www.lanecounty.org/at
The Oregon Legislature made many changes to the eligibility requirements for the property tax deferral program. To review all the changes please see http://www.oregon.gov/DOR/SCD/changes-impacting-deferral.shtml .
One of the changes is a limit on the real market value of the property. The real market value of your home is limited to a certain percentage of the county median RMV. The limit increases based on the number of years you have owned and lived in the home. For 2015, the median value to use in Lane County is $206,604.
For details of the changes or if you have questions about your current involvement in the program, please visit the Oregon Department of Revenue website at www.oregon.gov/DOR/SCD or call 1-800-356-4222 x58348. **Be sure to enter the extension number after accessing the 800 number. Doing this will speed up the process of getting through the state’s computerized system.**
Note: If while participating in the program you filed for a delay of foreclosure on back taxes and have been inactivated, your delay of foreclosure will remain in effect until the program terminates, the property owners die or sell the property. Questions? Call 541-682-4321.
Why did I receive a tax statement when I am in the Senior and Disabled Citizens’ deferral program?
All properties that are in the Senior and Disabled Citizens deferral program will receive a tax statement. If the property taxes are fully deferred, there will be a remark on the tax statement to that effect. This is a value notice only and should not be paid.
Some accounts are only partially paid by the State and the balance is the responsibility of the taxpayer. The State’s letter of your acceptance into the program will have clearly stated what portion or percentage they will pay with the balance to be paid by the taxpayer.
What is Urban Renewal?
Urban Renewal is a way for a city or county to clean up blight. Currently, Lane County has five Urban Renewal Agencies: Coburg, Springfield, Veneta, Eugene and Florence. (Eugene has two urban renewal plan areas – Downtown and Riverfront and Springfield also has two – Downtown and Glenwood.)
How is Urban Renewal funded?
An Urban Renewal Agency establishes a plan area and sets a frozen value for that plan area. Subsequent increases in property value are referred to as ‘excess value’. The excess value is what the Urban Renewal district receives taxes on. In essence, it is a shifting of tax from other taxing districts in the plan area to Urban Renewal Agencies.
Taxpayers in an Urban Renewal area can identify where money is being shifted from a taxing district to an Urban Renewal Agency by the abbreviation preceding the district name, as follows:
“CC”: levy contributes to Coburg Urban Renewal
“CE”: levy contributes to Eugene Urban Renewal
"CF" levy contributes to Florence Urban Renewal
“CG”: levy contributes to Springfield Urban Renewal (Glenwood Urban Renewal)
“CS”: levy contributes to Springfield Urban Renewal (Glenwood and Downtown Urban Renewal)
“CV”: levy contributes to Veneta Urban Renewal
"U": unimpacted levy (does not contribute to Urban Renewal)
What is the Local Option Tax?
Most taxing districts are allowed to ask voters for temporary taxing authority above the permanent rate limitation. (This type of authority is not available to education service districts.) This authority is known as "local option taxes." Local option taxes are limited to five years for operations and 10 years for capital construction purposes.
What is Ballot Measure 50?
When the voters passed Measure 50 in 1997, their primary focus was to reduce taxes 17% on a statewide basis by limiting value increases. To control taxes on individual property, values were reduced to the 1995 assessed value minus 10% and compared to the 1995 real market value. The lesser value became the new Assessed Value for 1997 and Assessed Value increases were capped at 3% per year.
For non-use assessed properties, each year, the previous year's Assessed Value is increased by 3%, compared to the previous year's Maximum Assessed Value and the higher of the two, added to any Exception Assessed Value for the current year, is compared to the Real Market Value. The lower of the two becomes the current year's Assessed Value. If an explanation is sought of the computations for use assessed property, please contact our office at 541-682-4321.
General Information about Utility accounts:
The Department of Revenue (DOR) centrally assesses utility accounts. The DOR assesses the property and relays to Lane County the value for each account in our county, by tax code area. In general, the properties that this applies to are:
Railroad transportation; railroad switching and terminal; electric rail and trackless trolley transportation; private railcar transportation; air transportation; water transportation upon inland waters of the State of Oregon; air or railway express; communication; heating; gas; electricity; pipeline; and toll bridge.