2011-2012 Property Tax Statement Guide

Division of Assessment, Recording & Taxation

Monday - Friday, 9:00 a.m. - 4:30 p.m.
501 SE Hawthorne Blvd.
Portland, OR 97214

www.multcotax.org
at.customer.service@multco.us
503-988-3326

Offices will be closed on Veterans’ Day, Friday, November 11, 2011.


What does the color of my statement mean?

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What the color means

  • A green tax statement means you have taxes to pay.
  • A yellow statement means a mortgage company or the Department of Revenue has requested the tax bill for payment.

Understanding your Property Tax statement

This guide is designed to help you better understand your property tax statement. Please look over the enclosed information and contact us if you don’t find what you need.

1. Key Property Data
Property address, legal description and account number

2. Ownership and Mailing Address
You are responsible for updating your mailing address. Please note any address changes on the payment stub and include with your payment.

3. Your Property’s Values
The amount you pay in taxes is not tied to the amount for which your property would sell.
Oregon law determines taxable values.
Contact the Oregon Department of Revenue (www.oregon.gov/dor; 800-356-4222) for more information.

  • Real Market Value (RMV) is the assessor’s estimate of the price your property would sell for as of January 1, 2011.
  • Assessed Value for most properties is 3% more than last year's assessed value.
  • Taxable value is equal to assessed value (unless RMV is lower) and taxes are calculated on that amount.

4. Important Messages
This area refers to special account information such as Notice of Value, Foreclosure or Bankruptcy.

5. How to Pay Your Tax Bill
Taxes may be paid in full, two-thirds or one-third installments (due Nov. 15, Feb. 15, May 15). To earn discounts and avoid interest, payment must be received or postmarked by Nov. 15, 2011

  • Payment in full qualifies for a 3% discount
  • Two-thirds payment qualifies for a 2% discount

You can pay your taxes online or by phone. Visit our website at www.multcotax.org or call 1-877-542-5990 for detailed instructions. Third-party convenience fees apply, 2.5% of the bill’s total for credit/debit card payment. There is a $2.50 charge for e-check payment. If you use your bank’s online bill pay service, allow adequate processing time. Make payment to “Multnomah County Tax Collector.”

Debit/credit card or e-check payments are available only online or by phone, not at the Multnomah County office.
Multnomah County accepts, cash, checks, and money orders at its customer service office.

Please send checks or money orders to:
Multnomah County Tax Collector
P.O. Box 2716
Portland, OR 97208-2716

Do not send cash.

Any late payments could result in loss of the discount and accrual of interest. Please mail early. All payments are processed upon receipt. Returned check fees and late payment penalties may apply.

6. Taxing District Levies
This section displays the taxes levied for each of the districts in which your property is located. Each district collects a permanent tax rate for ongoing services plus any additional taxes that have been approved by the voters.
A) Education Taxes
B) General Government Taxes
C) Bonds

7. Delinquent Taxes

  • This is the amount of tax and interest owed from prior years.
  • Delinquent taxes identified with an asterisk (*) could result in a property foreclosure if not paid on or before May 16, 2012.
  • Payments will be applied to the oldest tax year first.

8. Total Taxes Due (after discount)
The amount shown reflects a 3% discount on the current year. Payment must be postmarked/received by Nov. 15, 2011.

9. Statement Color

  • If you received a green statement, return the lower portion of the statement with your payment in the envelope provided (unless you see “Notice of Value” in Section 4).
  • If you received a yellow statement, this means either: You are in a Senior Citizen or Disabled Citizen Tax Deferral Program and the Oregon Department of Revenue will pay all or part of the property tax:

Or:
A mortgage company has requested your property tax bill and may pay the bill on your behalf. If ownership or mortgage details have changed during the year, contact your lender to ensure taxes will be paid. Property owners are ultimately responsible for taxes.


Can I appeal?

Yes, if you disagree with the value of your property on your statement or with a late filing penalty assessed to you, you may appeal to the Board of Property Tax Appeals. Forms are available at www.multcotax.org or by calling 503-988-3326. Your appeal petition must be received/postmarked by January 3, 2012 to be considered.

What about my personal property? (Business, Manufactured Structures, Floating Structures)

Personal property tax statements display all current and delinquent years, unless the account number has changed. Delinquent tax may be owed on a prior account. All delinquent personal property tax, including interest and penalties, plus the first one-third installment, must be paid by Nov. 15, 2011, or be subject to a tax lien warrant and fees of $82.00.

If I can't pay the full amount now, will I receive another statement?

If you do not make a payment toward the first one-third installment of this year's tax, a statement for the second or third installment will not be sent. Statements for delinquent taxes will be sent after May 15.


Do I qualify for any special property tax programs? When does this take effect?

Enrollment in the following programs will not take effect until next tax year. These programs are administered by the Oregon Department of Revenue.
Visit their website at www.oregon.gov/dor for more information. You may also contact Multnomah County customer service at 503-988-3326 for general information regarding these programs.

1. Veterans’ Exemption
A 40% or greater disabled veteran, or the surviving spouse of a veteran, may be entitled to a partial exemption. The filing period for next year is Jan. 3, 2012 through Apr. 2, 2012.

2. Active Duty Military Service Members’ Exemption Program
For information regarding the Oregon Active Duty Military Service Members’ Exemption program, please call our office or visit www.oregon.gov/dor.

3. Senior Citizen Deferral and Disabled Citizen Deferral Program
You may be able to defer payment of property taxes on your residence if you are either 62 years or older, or disabled at any age and eligible to receive Social Security Disability benefits. Certain income limits apply. Applications for next year can be obtained from the county’s customer service office beginning Jan. 3, 2012 and must be filed by Apr. 16, 2012.


Property Taxes in Multnomah County

Did you know that...

Oregon Law requires Multnomah County to collect property taxes and distribute them among 69 different taxing districts. These districts provide a number of services, including funding for education, public safety and libraries. How much you pay depends on the number of voter-approved measures in the area where your property is located.

If you have any questions about your property taxes, please go online at www.multcotax.org call us at 503-988-3326.

How an Average Tax Dollar is Spent

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How an Average Tax Dollar is Spent

Urban Renewal (9 cents)
Housing, revitalization, business planning and development

Multnomah County (24 cents)
Public health, mental health, elders, jails, elections, libraries

Cities (30 cents)
Police, fire, parks, codes/zoning, transportation

Education (33 cents)
PreK-12 public schools, community colleges

Metro (2 cents)
Planning, garbage/recycling, Oregon Zoo, Convention Center

Special Districts (1 cent)
Rural fire protection, resource conservation, water, sewer

TriMet (1/2 cent)
Bus, rail, and other transit services

Port of Portland (1/2 cent)
Portland International Airport, marine port terminals