Media Contact: Michael Cowles, Lane County Assessor, 541-682-6798
Lane County taxpayers will receive their 2013-14 property tax statements early this year beginning Friday, October 18, 2013. Tax statements and other property tax information will be online at www.lanecounty.org/at beginning Friday. The first payment is due Friday, November 15, 2013.
The Lane County Assessor collects property tax on behalf of 83 separate taxing districts including cities, schools, education service districts, water districts, rural fire districts, urban renewal districts; and park and recreation, library and ambulance districts.
The 2013 tax statement reflects real market value as of January 1, 2013. This is based on the sales activity of the 2012 real estate market which in Lane County showed an overall 1.3 percent increase in a typical median house value.
Lane County’s January 1, 2013 total real market value increased to $45.6 billion from $44.8 billion the previous year. This is an overall increase of 1.8 percent from January 1, 2012.
Property values for tax purposes are set only once a year at the time of certification. Certification of the 2013-14 tax roll occurred on October 4, 2013. Oregon does not reset property values at the time of sale as in California, nor does it reset property values for tax purposes at the time of a refinanced loan.
An individual property’s market value change varies 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.
Typical single family homes in most areas of Lane County experienced varying changes in real market value ranging from an increase of 7.2 percent in Florence to decreases of 8.1 percent in Coburg and Lowell. The majority of value changes were less than three percent (Eugene 1.8 percent, Springfield 2.7 percent).
The change in tax an individual property owner will see depends on where the property is located, and if there are any new bonds or levies, etc. The levy and bond changes can be seen at the end of this release. In Lane County, we are seeing some increases in real market value from the previous year and expect the real estate market to continue to improve during the next few years.
The total property tax certified to collect for all tax levies combined in 2013 is $440.3 million. This is approximately eight percent more than in 2012. The amount of taxes billed changes each year as a result of new, expired or renewed local option and bond levies approved by voters; the three percent statutory increase in maximum assessed values; the addition of new properties to the tax roll; the number of exemptions granted; and the number of properties being taxed on their lower market values instead of their Measure 50 maximum assessed values.
Oregon’s constitution limits the increase in maximum assessed value of each property to three percent per year, unless there have been changes made to the property. The most common reasons for a property’s assessed value to grow more than three percent are new construction or additions, new partitions or subdivisions, removal from special assessment or exemption programs, or changes in zoning and use of the property.
Seventy-seven percent of residential properties in Lane County still have a Measure 50 maximum assessed value lower than their real market value. Those properties will continue to see the three percent statutory increase in their maximum assessed value. On average, residential property owners will pay tax on 88 percent of their home’s real market value in 2013.
The total taxable value for all properties located in Lane County increased by 2.6 percent over last year, from $27.2 billion in 2012 to $27.9 billion in 2013. This change reflects a six percent increase in new construction activity ($285 million for 2012 over $268.5 million in the previous year). Twenty-three percent of properties in Lane County now have a market value below their Measure 50 maximum assessed value which is slightly up from 22 percent in 2012.
Voters in the past year have approved changes to the tax levies and bond rates that are then applied to the property’s assessed value. 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 (Ballot Measure 5). The limits do not apply to bonds.
Individual property account information is now available online at www.LaneCounty.org/at
. Taxpayers can make tax payments, find current and prior year’s tax statements, review appraisal information and, new for 2013, view their current balance due all through our website. Individual property account information is under the Key Services heading.
Changes to levies that will appear on the 2013 tax statement are:
• Lane County passed a five-year local option levy at $0.55/$1,000 Assessed Value (AV) to allow the county to maintain a minimum of 255 jail beds, provide additional counseling, and secure treatment and detention service for youth offenders.
• Eugene School District 4J authorized new general obligation bonds for school construction, facility improvements, technology and capital assets.
• City of Springfield renewed its Police/Jail local option levy at the rate of $1.28/$1,000 AV. This levy will renew funding for the municipal jail and maintain the existing level of police and community services.
• Willamalane Parks and Recreation District passed a $20 million bond levy which will be used to acquire land for parks and trails; to develop, renovate and improve trails, parks and recreation facilities; to develop and improve athletic fields; and implement energy conservation upgrades at recreation facilities.
• Upper McKenzie Rural Fire Protection District passed a five-year local option levy at $0.50/$1,000 AV to allow the district to provide ambulance services and better firefighting equipment.
• South Lane County Fire and Rescue passed a five-year local option levy at $0.47/$1,000 AV in order to maintain EMS and fire services and continue operations at their current level.
• Bethel School District passed a $49.5 million bond levy that will allow for student safety upgrades, building repairs, updated textbooks and computers and school improvements.
• Mapleton Fire Department renewed its local option levy at the same rate: $0.70/$1,000 AV. The levy allows the district to maintain and upgrade the quality of equipment and maintain a high level of service to the community.
• Fern Ridge Library District renewed its local option levy for operating purposes at the same rate: $0.25/$1,000 AV.
• City of Veneta Bond levy ended.
Attached is an advance copy of the property tax insert that will be mailed with each tax statement. The insert has additional information on payments, the location of payment drop boxes, appeals, and other services provided by the Department of Assessment and Taxation.
Also attached are two charts. One showing the median assessed value and tax rates for different areas of the county and one showing the real market value and percent change between 2012 and 2013.