1036 SE Douglas Avenue Rm CH 206
Roseburg, Oregon 97470
Office Hours: Monday through Thursday
8:00 a.m. - 5:00 p.m.
Property Tax Info / Payments
To ensure fairness and equity of all real and personal property, equitable interpretation of and compliance of statutory laws as mandated by the State of Oregon; and that all recorded legal documents are processed in a timely manner and reflect accurate records of property ownership while providing quality public service.
This video was developed to assist in understanding how Oregon’s voters approved Measure 50 and how it impacts your property. Although the examples are provided courtesy of Deschutes County Assessor’s office, the information applies statewide to all counties. Please visit the Douglas County’s Assessor’s office website relating to properties in Douglas County.
Assessment & Tax Information:
- Calendar of Assessment / Tax Events
- Maps / Aerials / Images
- Property Tax System
- Property Value Review/Appeal Process
- Tax Rate & Valuation Summary Books
- Prepares, maintains and provides maps including subdivision, partitioning and code identification and information on property locations, descriptions and ownership on all taxable and exempt property;
- Inventory all property including quality, quantity, & important characteristics;
- Estimate the market value of each taxable property;
- Managing special programs such as farm and forest assessments, veterans' exemptions, senior / disabled deferrals, and all exemption programs
- Administer all Special Assessment Statutes that pertain to certain classes of property;
- Reviews and prepares property review requests, appeals and explain the assessment process used;
- Prepare the assessment roll;
- Perform Manufactured Dwelling title transfers
The goal of the Assessor’s Office is to ensure fairness and equity of all real and personal
property, equitable interpretation of and compliance of statutory laws as mandated by the State of Oregon while providing quality public service.
Oregon’s property tax system has become more complex since the passage of Measure 5 and Measure 50, which now
extend, impose, and set a tax base on each property. Statutes require this office to value Real Market Value as of January 1st, calculate Measure
5 and Measure 50 values, while extending special assessments or exemptions programs to complying properties.
This office is dedicated to the continual development and utilization of technology along with the
use of proper appraisal methods, recalculation, and standards set by Statute; to maintain the basic foundation of property information for the taxpayer
and public; to ensure basic understanding of the assessment process, while maximizing the efficient use of staff and resources.
The County Assessor office does not provide the public with property boundary lines; determine property
zoning; provide easement information, well and septic information; or perform name changes for real property. This office does not
determine the amount of taxes to be levied. Local budget committees within cities, the County and special districts determine dollar amounts needed in tax
levies. The required amounts are placed on the tax rolls by the County Assessor. The County Assessor is not the tax collector. The County's Chief Financial Officer is the Tax
The County Assessor is an elected official with a four-year term of office. Roger Hartman is Douglas County's assessor on January 2015.
History of the Office of Assessor
The office of assessor was created by the provisional government in 1844. The Legislative Assembly decreed that assessments were to be made by the sheriff in 1845. The contradictions were eliminated in 1850 when the assessor was authorized to make assessments and the sheriff was authorized to collect taxes. Now, no sheriffs collect taxes in Oregon.
The assessor, elected to four year-terms, assesses the value of taxable property and enters that information into assessment and tax rolls.
The assessor certifies tax levies and delivers tax rolls to the tax collector for collection. The office also maintains property ownership
records and maps, receives budgets, and extends levies to other taxing districts such as library and sewage. The state, through statutes and
administrative rules, sets most of the parameters related to the procedures involved in the assessment of property taxes in Oregon.
- Property taxes were the only tax in Oregon from 1859 to 1929.
- In 1916 Oregon had its first property tax limitation measure: Taxing District levies were limited to a 6% annual growth.
- In 1929 the State Income Tax was passed by the Legislature.
- In 1942 the two taxes and their revenue were split: Income Tax revenue was assigned to the state to support state government services; Property Tax revenue was assigned exclusively to the local government districts and local school districts.
- In 1989 Measure 5, Oregon's second property tax limitation measure (but first since 1916), was approved by the voters. Measure 5 limited the total tax rate to: $10 per thousand dollars of a property's real market value for local government services; $5 per thousand dollars real market value for local school services.
- In 1997 Measure 47, Oregon's third property tax limitation measure, was approved by the voters. Measure 47 was fatally flawed and resulted in Measure 50. Measure 50 established a permanent tax rate for each taxing district and limits the growth in assessed value to no more than 3% per year.
- Now, for every individual property account, the property tax amount computed under Measure 5 is compared with the tax amount computed under Measure 50, and the lowest tax amount is placed on the property tax statement.
The first Douglas County Assessor took office in 1854.
Those who have served are:
2015 Roger Hartman
2011 Susan Acree
1999 Ron Northcraft
1987 Doris J. Reddekopp -- first female Douglas County Assessor
1979 George Marsh
1978 Al Brown (appt)
1975 W. M. Meeks Jr.
- January 1 Property is valued as of this date for the coming fiscal year, which begins on July 1st.
- February 15* Second trimester payment due.
- March 1 Personal and real property returns due for commercial and industrial property.
- April 1 Final day to file for Veterans’ exemptions
- Final day to file for property tax exemptions
- Final day to file timely for Charitable exemptions, etc.
- April 15 Final day to file Senior & Disabled Citizen Deferral applications.
- Board of Property Tax Appeals (BoPTA) adjourns.
- May 15* Third trimester payment due.
- June 30 Final determination date for property tax exemption status.
- July 1 Start of the fiscal year and lien date for all taxes.
- July 15 Taxing Districts certify tax levies and special assessments
- September 25 Assessor certifies value or value estimate of joint Taxing Districts
- October 25 Last day for tax collector to mail tax statements.
- Owner Value Reviews process through December 1st.
- BoPTA forms available at County Clerk’s Office.
- November 15* First trimester tax payment due. Last day discount allowed for full or 2/3 payment.
- December 31 Last day to file appeal to the Board of Property Tax Appeals
Important Dates to Remember...
* If the 15th falls on a weekend, due date will be the next business day.
Numbers For Assistance
|Building Department Information||541-440-4559|
|County Clerk Information||541-440-4325|
|Planning Dept. Information||541-440-4289|
Right To Assess
ORS 308.210 Assessing property; record as assessment roll; changes in ownership or description of real property and manufactured structures assessed as personal property. (1) The assessor shall proceed each year to assess the value of all taxable property within the county, except property that by law is to be otherwise assessed. The assessor shall maintain a full and complete record of the assessment of the taxable property for each year as of January 1, at 1:00 a.m. of the assessment year, in the manner set forth in ORS 308.215. Such record shall constitute the assessment roll of the county for the year.
From Oregon Department of Justice, in 1987, "The appraiser is privileged to enter upon the property so long as the performance of the official duties are exercised in a reasonable manner, subject to refusal to permit entry by the owner."
This privilege to enter can be inferred from the Assessor’s statutory authority. ORS 308.210 provides that the assessor shall proceed each year to assess the value of all taxable property within the county.