The 2024-2025 property tax statements were mailed beginning October 21, 2024. Statements are available online now, as well as information about the county value trends, levy changes, and individual property tax account information, at www.LaneCountyOR.gov/AT. The first payment is due on November 15, 2024.
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 2024–2025 is $720.9 million.
This is approximately 2.9 percent more than in 2023. The total amount changes each year because of the addition of new or renewed local option and bond levies, the expiration of local option and bond levies, the 3 percent statutory increase in Maximum Assessed Values (MAV), the addition of new properties to the tax roll, and the number of exemptions granted.
Oregon’s constitution limits the increase in the 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.
The statement shows the property’s Taxable Value (TV), which is the lower of the Real Market Value (RMV) or the MAV minus any exemptions. Most properties will continue to see the 3 percent statutory increase in MAV.
Lane County’s January 1, 2024 RMV increased from $97.8 billion to $101.3 billion, an overall increase of approximately 3.55 percent from January 1, 2023.
The total TV for all properties combined in Lane County increased by 4.09 percent over last year, from $41.4 billion in 2023 to $43.1 billion in 2024.
There are 182,619 property tax accounts in Lane County consisting of: 54.2 percent residential/tract; 16.6 percent exempt; 9.4 percent commercial; 6.4 percent industrial; 4.2 percent farm/forest; 5.1 percent multi-family; and 4.1 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 2024–2025 tax roll on October 8, 2024. 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 2024–2025 tax statement reflects a property’s RMV as of January 1, 2024, based on sales of similar properties during 2023.
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 TV. 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.
New Voter-Approved District
Row River Fire Protection District: $2.40/$1,000 (new permanent rate).
Modified Districts
The Pleasant Hill and Goshen rural fire protection districts dissolved and a new, larger district named Pleasant Hill Goshen Fire & Rescue was formed with a new rate of $2.20/$1,000.
New Voter-Approved Tax Levies
- The City of Springfield issued a $20 million bond to fix deteriorating streets, the total bond rate increased to $1.1572/$1,000.
- The Mohawk Valley Fire District passed a new 5-year local option levy rate of $0.60/$1,000.
Voter-Approved Levy Renewals
- Siuslaw School District’s local option levy was renewed for 5 years. Rate remains the same at $0.75/$1,000.
- River Road Park & Recreation’s local option levy was renewed for 5 years. Rate remains the same at $0.47/$1,000.
- Rainbow Water District’s local option levy was renewed for 5 years. Rate remains the same at $1.71/$1,000.
Levies that Expired
- Harrisburg School District’s bond I ended. It was $0.8002/$1,000.
- Lane Community College’s bond II ended. It was $0.2197/$1,000.
- Mohawk Valley Rural Fire Protection District’s bond ended. It was $0.3517/$1,000.
Attached Documents
Appeals
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 Property Valuation Appeal Board (PVAB) through the Deeds and Records Division of the County Clerk’s Office.
PVAB has the authority to reduce market value when sufficient evidence is provided to demonstrate the RMV of a property was different on January 1, 2024 compared to the tax statement. A reduction to the value does not always result in a refund. PVAB cannot grant reductions to a tax amount; it can only review a property’s value. Taxpayers can appeal through Deeds and Records through December 31, 2024.