How does the Oregon property tax system work?
In Oregon, taxes are levied on most real property. Examples would be homes, businesses, factories, utilities etc. Personal property held to produce income such as construction equipment, computers, logging equipment etc. are also taxed. Certain properties are exempt from taxes such as schools, churches and other government-owned property. Partial tax exemption programs exist for qualifying farms, forest lands, and historical buildings, to name a few. Charitable organizations may also qualify for tax exempt status. Assessors are required to establish the real market value which equals the value a property would sell for on the open market. Assessors also calculate a reduced value under Measure 50 called maximum assessed value. Assessors also audit the budgets for the taxing districts within the County. Jackson County has 39 different taxing districts that serve County residents such as Jackson County, 11 cities, Rogue Community College and Educational Service District together with 10 s
