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2007-08 Tax Time Questions

How can I get a copy of my tax statement?

After October 25th, you may access the 2007-08 tax statements at: www.lanecounty.org/at  . Names have purposely been omitted. You can search via a property tax account number, a situs address, or the map and tax lot number (not a lot and block number).  It is important to note that online tax statements reflect the information on an account as of the October tax certification date, but not payments or value corrections made after that date.  If you have made a payment on your property tax account after the certification date, please contact the Assessor’s office at (541) 682-4321 between the hours of 10:00 a.m. and 12:00 p.m. and between the hours of 1:00 p.m. and 4:00 p.m., Monday through Friday for the correct amount owing.  You may also contact our office via e-mail at Taxation@co.lane.or.us .

Why can’t I get my tax statement earlier than October 25^th?

We have a window of time, between September 25th and October 25th to calculate the taxes and verify the accuracy of our tax statements.

By law, counties that have common districts have until September 25th (or the next working day, if the 25th falls on a weekend) to share values – which are needed to establish the tax rates. We share values with 6 other counties. By law, counties have 5 working days thereafter to change those, if necessary. The processes that are involved in calculating the taxes are complex and usually take 5 to 7 days to complete. Then files need to be prepared for the state printer. That again takes several days. The state printer then needs time to prepare the statements. Time is allowed at each step for review and auditing.

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 1 must file a listing of that property with the Assessor by March 1.  Taxable personal property includes machinery, equipment, furniture, etc., currently or previously used in a business.  Personal property accounts with Assessed Value under $14,000 will not receive a tax statement.

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 1st, 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.

Why is my payment being sent to a Portland address?

For the first time, in 2005,  LaneCounty 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.  

Exemption and Deferral Program Information:

Applications for property tax exemptions and senior and disabled citizens’ deferrals are mailed in January. If you are a new applicant and wish to receive an application, please provide your property tax account number and which application is needed when contacting our office.  Your application request will be added to a master mailing list for January. For general information on these programs, please visit our web site at http://www.lanecounty.org/at_PropTaxMgmt/ExempDef.htm.

The filing deadline for Property Tax Exemptions is April 1st unless there is a change (entering into a new lease, death of a veteran, acquiring property, etc.) that occurs. A newly certified disabled veteran can apply within six months of the federal government notification of the certified disability. The surviving spouse can apply anytime during the current tax year if the veteran was deceased in the previous tax year. Some exemptions have the ability to file by December 31st with a late filing fee of 1/10th of 1% of the RMV for the current tax year.

The filing deadline for the Senior and Disabled Citizens deferral is April 15th . The qualifying income level is $37,500 or less total household income for the previous year.

All properties that are in the Senior and Disabled Citizens deferral program will receive a tax statement. Please do not pay this. It is your value notice. If you are unsure whether your property is in the program, please check the box located half way down on the left side of the tax statement. There is a comment in the box on the tax statement that indicates the property is on the deferral program.

If you are currently in the Senior or Disabled Citizens deferral program and have questions, please 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.**  If you are not in the program, but have questions about it, please call our office at (541) 682-4321.

Legislative Changes to Veteran’s Exemption program

There are three significant changes to the Veteran’s Exemption program:

1.      HB 2237 eliminates annual filing for war veterans or surviving spouses if all qualifying conditions for exemption remain unchanged .  War veterans who are certified disabled by a physician and must meet the income test must continue to file annually.

2.  A surviving spouse may file a claim for the exemption under ORS 307.250 at any time during the tax year if the veteran died during the previous tax year.  To qualify for the current tax year, the veteran has to be deceased by July 1st. 

Example: The veteran was deceased July 15, 2006. The surviving spouse would have to apply for the 2007 tax year by June 30, 2008.

3.      If a newly certified disabled veteran receives a disability certificate (decision letter) the claim for exemption must be filed within six months of the date of the letter. A veteran may not receive an exemption for more than three previous years. An application must be filed for each year.

Example: The newly certified disabled veteran receives a disability letter dated September 19, 2007 with an effective date of May 15, 2007. The veteran could apply for the 2006 and 2007 tax years. To be timely it would have to be filed by March 19, 2008.

 

What is Urban Renewal?

Urban Renewal is a means 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.)

How is Urban Renewal funded?

An Urban Renewal Agency establishes a plan area and sets a frozen value, which is the property value of the plan area. Subsequent increases in the 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

“CS”: levy contributes to Springfield Urban Renewal (Glenwood Urban Renewal)

“CV”: levy contributes to Veneta Urban Renewal

What happens if I miss the November 15th deadline?

All discounts will be lost and interest will start to accrue on the first third trimester amount at a rate of 1 1/3% per month.

What/where is my map number?

• Located right above your name in the box in the top left portion of the tax statement.
• Your map number is comprised of 13 digits: Township, Range, Section, Quarter Section and Tax Lot.

 What/where is my account number?

Located in the box in the top right corner of the tax statement.

• A seven digit account number beginning with “5” represents Personal Property.
• A seven digit account number beginning with “4” represents a Manufactured Structure that is taxed separately from a real property account.
• A seven digit account number beginning with “8” represents Utilities.
• Other accounts will basically represent Real Property.

Why is my Manufactured Structure still on a separate tax bill even though I filed papers to make it Exempt from title (with Building Codes Division) and therefore considered to be real property?

Resource constraints kept our office from combining all of these accounts.  We are working to finish those this year.

 What is an Ombudsman Fee?

• Created by the 1989 Oregon Legislature, the owner of a personal manufactured structure is assessed this fee annually through the property tax system. Funds are used primarily to provide mediation services to resolve disputes between tenants and landlords.
• If a manufactured structure is fully exempt from property taxes because it has a Veteran’s Exemption, the taxpayer will be charged the Ombudsman Fee. The exemption does not include state fees.
• The annual fee is $6.00. 

 Why is my Location Address shown as Address Unknown?

• Vacant lots will not have a situs address.
• There was a problem during our computer conversion, resulting in a loss of some addressing data.
• Please contact our office with the correct address at (541) 682-4321 or e-mail us at Propertyrecords@co.lane.or.us.

  What is the "Tax Gap or Local Option Tax?"

Most taxing districts are allowed to ask 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. A "double majority" of the voters is required to approve a local option tax.

The 'gap' is the difference between what a property is paying in taxes and the total amount the property could be paying in a category (education, government) at the Measure 5 maximum.  

 What changes may affect my taxes or value this year?

Two new taxing districts were formed this year:  Row River Valley Water District and the Florence Urban Renewal District.

Voters approved several new bonds and local option levies:

• Mapleton Fire District has a new 6-year local option levy at $0.70/$1,000
• Creswell School District has a new, $13M, 21 year, general obligation bond
• Springfield School District has an additional bond – $42,745,000 over 22.5 years
• City of Eugene has a new, $27,490,000 general obligation bond for Parks

Five local option levies were renewed:

• Dexter Rural Fire Protection District – renewed for five years at $1.00/$1,000
• Rainbow Water & Fire District – renewed for four years at $488,462/year
• City of Springfield Fire & Life Safety Services – renewed for four years at $0.40/$1,000
• City of Eugene Library – renewed for four years at $2,687,500/year
• City of Springfield Police Services – renewed for five years at $1.09/$1,000 starting in 2008-09

 The City of Eugene’s Youth Local Option levy ended in 2006-07.

 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 less 10% and compared to the 1995 real market value. The lesser value became the new Assessed Value for 1997 and Assessed Value increases were and are now capped at 3% per 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.

 Why didn’t I receive my tax statement?

• Your ownership and/or mailing address changed after September 28, 2007.  We continue to update our database with ownership changes and will send statements to new owners/new addresses through November 9, 2007.  These secondary statements do not include as much detail as the original, but taxpayers can view the original statements online at www.lanecounty.org/at
• If ownership or the mailing address is wrong, please contact us at (541) 682-4321.
• If you haven’t received your statement, you can look it up on the Internet at www.lanecounty.org/at or call our office at (541) 682-4321. **Reminder** If you are calling close to the November 15 payment due date, it is likely that the statement will not arrive in time. You do not need to wait for a tax statement in order to make your payment, just write your account number on your check and send it to our office. 

 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, 2007.
• BoPTA forms will be made available on Lane County’s Web site: http://www.co.lane.or.us/MS_Appeal/default.htm.  
• To contact BoPTA staff, taxpayers may call (541) 682-4275, after October 25, and leave their name, phone number and account number on voicemail.  Staff will return their call within 24 hours.
• 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 Assessor’s office.

Should I pay my property taxes by November 15 even though I intend to appeal the value by the appeal deadline (December 31, 2007)?

• 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).

 What are my payment options?

• Full payments result in a 3% discount.
• Two-thirds payment results in a 2% discount on the two-thirds paid. The final full trimester balance is due May 15, 2008.
• Trimester payment option is available (due dates are 11/15/2007, 2/15/2008 and 5/15/2008.)  No discount applies.
• Any overdue amounts will accrue interest on the 16th of each month until paid.

 Can I pay with a credit card?

• The county cannot absorb the transaction fees and we are prohibited by law from compromising the tax (ORS 311.785).  Alternatives are being reviewed so that we may offer this service in the future.
• If you have checks that can be used on your credit card account, you may use those to pay.

What can you tell me about the Junction City Water Control District?

• In the early 1970’s, voters approved a bond for flood control for a very wide area. At the time, there was widespread flooding and had actions not been taken, many places where homes are now, would be in flood zones.
• This bond was for about 48 years or so, and as of 2007, there are about 8-10 years remaining.
• Additional questions can be referred to the Junction City Water Control District at 998-3223.

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 your 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 exact 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.

 How do I remove the name of a mortgage company from my account?

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.  

How do I change the name on my tax statement?

We can add the married name to a previous name upon request.  Changes to names as a result of divorce, death, legal name changes, etc. can also be made upon request by telephone: (541) 682-4321, e-mail: Propertyrecords@co.lane.or.us or mail to Assessor's Office: 125 East 8th Avenue, Eugene OR  97401.

 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.