Oregon property tax rates by county

How Oregon's rate is applied

Measure 50 (1997) moved district taxing authority from levy-based to rate-based and capped those rates, set taxable value to assessed value, and limited annual growth in taxable assessed value. Assessed value is the lower of a property's maximum assessed value (MAV) and its real market value; MAV growth on existing property is generally capped at 3% a year. Permanent rates cannot be increased by any means, though a district may tax below its maximum. Assessed value multiplied by the consolidated tax rate (the sum of all district rates for the property's code area) gives the tax extended. (Section III, Section IV.2 and glossary; Section IV.6, Exhibit 15 of the report.)

Measure 5 (1990) caps operating taxes at $5 per $1,000 of real market value for education and $10 per $1,000 for general government; bond levies are not subject to these limits. If the tax extended exceeds a limit the tax is compressed: local option taxes are reduced first, possibly to zero, then permanent rates proportionately. Tax imposed is the tax owed after the Measure 5 limits are applied; it is always less than or equal to tax extended. The rates on this page are therefore averages of what was actually imposed: Average rate computed for an area by dividing the taxes imposed in that area by the value of the taxable property (report glossary). Exhibit 6a's tax imposed includes all taxing districts, all urban renewal division of tax and all urban renewal special levies; Measure 5 value equals real market value for property that is not partially exempt or specially assessed.

Statewide, assessed value is 54% of Measure 5 value, which is why the same tax dollars read as $17.52 per $1,000 on assessed value and $9.40 per $1,000 on market value. 3 of the 36 counties average more than $10 per $1,000 of market value even though Measure 5 caps general government at $10 and education at $5, because bond levies sit outside those limits and the limits apply property by property, not to a county average. Statewide tax imposed in FY 2025-26 was $10.07 billion, up 5.6% from FY 2024-25; total assessed value was $575 billion, up 5.1%; 1,223 taxing districts imposed property taxes.

Worked example: $300,000 of assessed value

In Multnomah County, where the average is $23.63 per $1,000, $300,000 ÷ 1,000 × $23.63 = $7,089.00 a year. At the statewide average the same assessed value owes $5,256.00, and at Curry County's average $2,538.00. Because assessed value in Multnomah County is on average 51% of Measure 5 value, a property assessed at $300,000 would typically have a real market value near $589,272; measured against that value, the $12.03 per $1,000 market-value rate gives $7,088.94, the same bill from the other direction. The real figure on any statement is the code area's consolidated rate times that property's own assessed value, which the county assessor prints on the statement.

All 36 counties, FY 2025-26

Highest average rate on assessed value first. Click a heading to sort. Dollar amounts are in millions as the report publishes them (in thousands, rounded here); "AV share" is assessed value as a percentage of Measure 5 value; the bill column applies the county average to $300,000 of assessed value.

The three Portland-area counties, Multnomah, Washington and Clackamas, imposed 54% of all Oregon property tax in FY 2025-26: $2,497 million, $1,733 million and $1,228 million. Sherman County has the highest rate on market value, $13.50 per $1,000, and Curry County the lowest, $4.98 per $1,000. The median county averages $14.16 per $1,000 of assessed value.

Questions

Other states

Town-by-town rates: New Hampshire, Connecticut, Rhode Island, New Jersey and Maine. County averages: Nevada. The states page compares them; the assessed-versus-market-value guide explains why a rate alone does not fix a bill.

Source: Oregon Department of Revenue, Oregon Property Tax Statistics: Fiscal Year 2025-26 (Exhibits 6a and 6b). Fiscal year 2025-26 (July 1, 2025 to June 30, 2026), values as of the January 1, 2025 assessment date, tax bills sent in October 2025. Checks: tax imposed ÷ value × 1,000 reproduces every published rate (both columns) to the cent for all 36 counties; the 36 counties add up to the statewide tax imposed, Measure 5 value and assessed value within $5,000 (rounding of figures given in thousands); a second, independent read of Exhibit 6b (sorted Z to A) matched the first for every county. Last checked October 23, 2026. See the methodology. Not tax or legal advice.