Planning on moving to Portland in Multnomah County and potentially buying a home? Before you get started, there’s a lot to know about property tax. The process works differently in every city which is why understanding it can easily get confusing and overwhelming.
To make it easier and simpler for you, we’ve created this complete guide that explains everything you need to know about Multnomah County property taxes. When it comes to real property, you’ll gain insight into exemptions, due dates, the average property tax, how to pay or lower your tax bill, and much more!
Multnomah County Property Taxes
Curiously enough, it wasn’t until the 18th century that the United States adopted tax systems. In the state of Oregon, there is no state property tax– this means the property tax rate in Oregon is determined by the hands of the local government– the counties.
Among the 1,200 local taxing districts in the state, on average, homeowners in Oregon pay property taxes that are slightly below the national average by .17%. However, Multnomah County has the highest property tax rates in the state and is the largest single source of revenue in the County’s General Fund– 60% to be exact.
If you’re interested in more information regarding an overview of property tax in Multnomah County, visit the Oregon Department of Revenue. For property tax records, you can set up an account at multcoproptax.com and find your account number/property ID. You’ll be using this later to look up Multnomah County Property tax records.
Curious how property taxes work in Multnomah County? First off, property tax is also referred to as an ad valorem tax which is the amount of money an owner has to pay based on the assessed value (taxable value) of the property being taxed.
Real property taxation in Multnomah County has the following steps:
- Establish tax rates
- Evaluate market value
- Collect the tax
- Distribute the money to taxing districts
Unlike most counties in the United States, Multnomah County condenses all the typical duties of the Multnomah County Tax Assessor, treasurer, and tax collector into one single government department known as the Multnomah County Assessment, Recording & Taxation Department (DART). DART has the following responsibilities:
- Finds the fair market value of your property
- Analyzes trends in sales prices, construction costs, and rents to estimate the value of all assessable property
- Maintains maps of parcel boundaries
- Keeps track of ownership changes
- Keeps descriptions of building and property characteristics up to date
- Keeps track of individuals and properties eligible for exemptions and other forms of property tax relief
- Collects taxes and revenues
Multnomah County’s Board of Commissioners set the tax rates whereas the increases and assessments must comply with the Revenue and Taxation Code, State Constitution, Probate Code, Government Code, and section 11b, Article XI of the Oregon Constitution. The current Multnomah County tax system started in 1997 when state voters passed Ballot Measure 50 in order to limit the rate of growth of property value subject to taxation. This limit means that:
- The tax assessed value cannot increase more than 3% per year
- Property taxes are not reassessed when a home sells.
- The real market value (RMV) of a home and the tax-assessed value are two different numbers.
On average, Multnomah County has an assessed fair market value of .99%, meaning 99% of the property’s value is subject to tax.
Multnomah County Assessment, Recording & Taxation Department Office
- Email the Multnomah County Assessment, Recording & Taxation Department
- Phone number: 503-988-3326
- Office hours: Mon-Fri – 8:30 am – 4:30 pm
- Mailing address: Multnomah County Assessment, Recording & Taxation, PO Box 2716, Portland, OR 97208-2716
Multnomah County Property Tax Rate
There is no definite Multnomah County property tax rate as it varies from property to property. Your Multnomah County property taxes are primarily based on:
- The tax rates of Multnomah County
- The assessed value of your property
The median property tax in Multnomah County, Oregon is $2,774 per year. This is considering the home is worth the median value of $281,600. Multnomah County has a current average tax rate of $20.12 per $1,000 of assessed value. However, the average homeowner is taxed $9.87 per $1,000 of RMV.
The average effective property tax rate in Multnomah County is 1.04%. This amount is the maximum average percentage of a property’s value paid annually in taxes.
Accurate tax rates in Multnomah County are individual rates for the different taxing jurisdictions in your specific Levy Code Area. You can find your Levy Code Area number at the top middle of your tax bill between the account number and legal description.
Multnomah County has a rather complicated formula to determine the property tax owed on a property. The property tax in Multnomah County is determined by two calculations whereas the tax bill you receive is the lower of the two amounts. Your Multnomah County property tax is calculated by:
- The tax rate for your code area is multiplied by the assessed value of your home.
- If your property has the average effective property tax rate 1.04% and your home value is $361,300, your annual property tax bill would be $3,768.
- Your real market value is multiplied by the Measure 5 limits of $5 per $1000 for Education taxes (or .005 x RMV) and $10 per $1000 for General Government taxes (or .010 x RMV). Then, this amount is added to the amount for items that are excluded from the Measure 5 limits.
There are several Multnomah County property tax tools you can use to learn more information regarding your property. If you own or are considering purchasing a home in Multnomah County, take a look at this Multnomah County property tax calculator.
Multnomah County Property Tax
Everyone in Multnomah County has different property taxes due to their specific location.
On the Multnomah County Property Search, we entered the address of a single-family home in order to provide an example of the property information you can find. This home has a property tax value of $639,720.
First, note that property taxes are assessed in the unit called mills. The tax rate or ‘mill-rate’ is charged per $1000 of tax assessed value. In Multnomah County and the Portland Metro area, mill-rates range from $12.00 to $28.00. The number of mills is your millage rate.
Now, let’s calculate the mills and property tax of the home with an assessed taxable value of $639,720. The Levy Code Area number for this property is 001. We’ll use the Multnomah County Tax Rate Sheet to get our tax rates for this property.
- Education: tax rate: $7.4473— tax owed: $4,618.70 (.005 x RMV of $923,740)
- Government: tax rate: $15.6937— tax owed: $9,237.40 (.010 x RMV of $923,740)
- Bonds and Mics taxes: tax rate: $3.8152—tax owed: $2,476.69
The total mill rate below combines both limited and bond tax rates of Education and General Government taxes of the property:
- Real market value: $923,740
- Assessed taxable value: $639,720
- Total mill-rate: $25.53115
- Divide by 1000: the tax rate for this property is .02553115
- Multiply the assessed taxable value by .02553115
You’ll find that this home is expected to pay a costly $16,332.79 for total property taxes in 2022.
Multnomah County Property Taxes by District
Despite there being no consistent tax rates that can be applied to all of Multnomah County, you can predict that the tax rates will be higher in one city than the other. For instance, the majority of Portland tends to have much higher property tax rates than the city of Scappoose.
Let’s look at a few district tax rates for two different cities with similar total tax rates. These include both the limited and bonded rates.
|Community College||Fire Districts||
-Levy area code: 413
-Total tax rate: 19.1922
-Portland School District
-Portland Community College
-Levy area code: 414
-Total tax rate:18.3951
-Gresham School District
-Mt. Hood Community College
Multnomah County Property Tax Payments – Due Dates & How to Pay Your Tax Bill
How to Make Multnomah County Property Tax Payments
Property tax statements in Multnomah County are mailed out before October 25 every year. Once you receive your tax bill, there are six different ways to pay your Multnomah County property taxes.
- Online: The safest and most recommended way to pay online is via Electronic Check. With convenience fees in mind, you can also pay online with a debit or credit card or through your bank or credit union.
- By Phone: available 24/7, the automated phone system allows you to pay with an electronic check, credit, and debit card. Call 1-833-610-5715.
- Personal Teller Option: Call 1-877-495-2729 to make your payment with a live teller. They are available from 8 am to 11 pm EST, Mon-Fri. Consider a $5.00 convenience fee in addition to the payment fee.
- Drop Box: You can drop checks only off at the drop box. Your payment will be processed the following business day. The address is:
501 SE Hawthorne Blvd.,
Portland, OR 97214
- In Person: Between 8:30 am and 4:30 pm, payments can be made in person in room 175 at the Multnomah Building. See here for parking advice.
501 SE Hawthorne Blvd.,
Portland, OR 97214
- By Mail: You can make your mailed check payable to the Multnomah County Tax Collector. They must be postmarked on or before the payment due date. Here’s the mailing address:
Multnomah County Tax Collector
PO Box 2716
Portland, OR 97208-2716
Multnomah County Delinquent Property Tax Penalties
Property taxes in Multnomah County are due November 15th or the next business day. You are able to pay a maximum of 3 installments due in November, February, and May.
Here’s how the Multnomah County property tax discounts work:
Pay full amount by November 15th = 3% discount
Pay ⅔ full amount by November 15th & the rest by May 15th = 2% discount
Pay ⅓ full amount by November 15th, the 2nd by Feb 15th, & the rest by May 15th = no discount
Regarding delinquent property taxes in Multnomah County, if your tax payment is late, you’ll be charged with an interest of 1.3333% per month. Property taxes are a lien on July 1.
If you’re a veteran, homeowner, disabled, or impoverished individual, you may qualify for Multnomah County property tax special programs.
Multnomah County Property Search/Tax Records
Below are different Multnomah County property tax lookup tools and their uses:
- Multnomah County Property Search: enter Situs Address or Property ID for property ownership, land and building information, values, and tax amounts, check payment history, tax bills
- MultcoRecords.com: enter name, date, and document type for recorded documents regarding your property
- TaxGraph tool: enter Property ID or Address for a graph that shows your property’s value change over the last five years.
- Multnomah County Survey and Assessment Image Locator (SAIL): enter an address, tax lot number, map number, or plat name for an interactive site with surveys, recorded plats, Multnomah County property tax maps, and assessment information
Multnomah County Property Tax Exemptions
Do you think you qualify for a Multnomah County property tax exemption? Here are a few different types of special programs in Multnomah County:
- Disabled Veteran Exemption: Multnomah County property tax exemption for veterans; Disabled veterans may qualify to exempt $24,071 or $28,886 of your homestead property’s assessed value from property taxes.
- Senior Deferral: Multnomah County property tax exemption for seniors; seniors above 62 may qualify to borrow from the state to pay their property taxes to the county.
Multnomah County Property Tax Appeals
If you disagree with your statement’s value of your property or with a penalty assessed to you, you can file an appeal with the Multnomah County Board of Property Tax Appeals.
- By mail:
Board of Property Tax Appeals
PO Box 5007
Portland, OR 97208-5007
- In person:
501 SE Hawthorne Blvd, Suite 175
Portland, OR 97214
Here is the process concerning value appeals and penalty appeals for property tax in Multnomah County.
Multnomah County Property Tax FAQ
What is the Multnomah County property tax rate?
Everyone in Multnomah County has different property taxes based on their specific location. Nonetheless, the average effective property tax rate in Multnomah County is 1.04%.
When are Multnomah county property taxes due?
November 15th is when property taxes in Multnomah County are due. However, there are three possible installments: Nov 15th, Feb 15th, and May 15th. July 1st is when property taxes are a lien.
How are Multnomah county property taxes assessed?
- The tax rate for your code area is multiplied by the assessed value of your home
- Your home’s real market value is multiplied by the Measure 5 limits of $5 per $1000 for Education taxes and $10 per $1000 for General Government taxes
Congrats on learning more about Multnomah County property taxes! Moving to or from the area? If so, PDX Movers is here to give you a stress-free move. Give us a call today at 503-746-8795!