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Updated 2025 Tax Year

Clackamas County
Property Tax Guide

Everything you need to know about property taxes in Clackamas County, OR. Rates, due dates, exemptions, and how it affects your monthly payment.

6 Official Sources
8 min read
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Quick Facts
Tax Rate
$15-$25 per $1,000 assessed value (varies by special taxing districts)
1st Due
Nov 15
Exemptions
4+ Available
Section 1

How Property Tax Works

Clackamas County's property tax system operates on a market value assessment basis, with property taxes serving as the primary funding source for essential county services, schools, libraries, parks, and various special districts. The Assessment & Taxation Department is committed to providing fair and accurate property assessments while maintaining excellent customer service, with email responses guaranteed within one business day.

Property tax rates in Clackamas County vary significantly by location due to the overlay of multiple special taxing districts, including school districts, urban renewal areas, library districts, park districts, and community college zones. For the 2025 levy year, effective tax rates typically range from approximately $15 to $25 per $1,000 of assessed value, depending on your specific location and the combination of taxing districts that serve your property. The county has implemented an eNotices system allowing property owners to access their tax statements online as early as October 20th each year, providing convenient paperless service options.

Section 2

What Makes Up Your Tax Bill

ComponentRate per $1,000Description
Base County Rate~$2.40Core county services and operations
School Districts$4.77-$8.50Varies by district (Portland, North Clackamas, etc.)
Community College$0.26-$0.46Portland Community College or Mt. Hood CC
Education Service District$0.46Multnomah ESD services
Library Districts$0.35-$0.75Varies by library district
Parks & Recreation$0.15-$0.85Local parks and recreation services
Urban Renewal$0.50-$2.50Development district assessments (where applicable)
Total Effective Rate$15.00-$25.00Actual rate depends on location

Rates shown are for levy year 2025 and vary significantly based on the specific combination of taxing districts serving each property location within Clackamas County.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Clackamas County, property taxes are due in two installments:

First Installment
Nov 15
Delinquent after Dec 10
Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes in Clackamas County are triggered by two main events: change of ownership and new construction or significant improvements to existing properties. When property changes hands, the county reassesses the property at current market value, which may result in a supplemental tax bill if the new assessed value exceeds the previous assessment. Similarly, when new construction is completed or major improvements are made, the increased property value is subject to supplemental taxation.

The supplemental tax is calculated based on the difference between the new assessed value and the previous assessed value, multiplied by the applicable tax rate for your specific location's taxing districts. For example, if you purchase a home that was previously assessed at $400,000 but has a current market value of $500,000, you would owe supplemental taxes on the $100,000 difference. If your area's combined tax rate is $20 per $1,000, your annual supplemental tax would be $2,000 ($100,000 ÷ 1,000 × $20), prorated for the remaining portion of the tax year from your ownership date.

Example Calculation

Example 1: $300,000 Home (with Senior Citizens' Tax Deferral)

  • Market/Assessed Value: $300,000
  • Tax Credits Applied: Tax deferral available (requires application)
  • Net Taxable Value: $300,000
  • Tax Rate: $18.50 per $1,000 (example district combination)
  • Annual Tax: $5,550
  • Monthly Escrow: $462.50

Example 2: $600,000 Home (with Disabled Veterans' Exemption)

  • Market/Assessed Value: $600,000
  • Tax Credits Applied: Up to $200,000 exemption (requires application and qualification)
  • Net Taxable Value: $400,000 (if qualified)
  • Tax Rate: $20.00 per $1,000
  • Annual Tax: $8,000
  • Monthly Escrow: $666.67

Example 3: $1,000,000 Home (no credits applied)

  • Market/Assessed Value: $1,000,000
  • Tax Credits Applied: None
  • Net Taxable Value: $1,000,000
  • Tax Rate: $22.50 per $1,000
  • Annual Tax: $22,500
  • Monthly Escrow: $1,875.00

Note: All tax credits and exemptions require formal application and approval. Rates vary by specific taxing district combinations.

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Section 5

Escrow & Property Taxes

Property tax escrow accounts are commonly used by mortgage lenders to collect and pay property taxes on behalf of homeowners. Your lender will typically collect 1/12 of your annual property tax bill each month along with your mortgage payment, depositing these funds into an escrow account. The lender then pays your property taxes directly to Clackamas County when they become due on November 15th each year.

It's important to verify that your lender has the correct tax amount, as rates can change annually and supplemental assessments may occur. You can monitor your property tax information and confirm payments at https://www.clackamas.us/at/tax-payments.html. If you pay your own taxes or need to verify escrow payments, the county accepts online payments, checks, and in-person payments. Property owners should review their annual tax statements carefully and communicate any discrepancies to both their lender and the county Assessment & Taxation office promptly.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are property taxes due in Clackamas County? A: Property taxes for the 2025-2026 fiscal year are due November 15, 2025. Tax statements are typically mailed in late October, with early online access available through eNotices starting October 20th.

Q: What tax credits are available and do I need to apply? A: Several tax credits require formal application, including the Senior Citizens' Tax Deferral, Disabled Veterans' Property Tax Exemption, and Low Income/Disability/Senior Property Tax Deferral. None of these are automatic - you must apply through the county assessor's office.

Q: How does Oregon's property tax limitation work? A: Oregon limits annual assessment increases to 3% for most properties (Measure 50), but this doesn't reduce market value - it caps the growth of assessed value used for taxation. When property sells, it's reassessed at current market value.

Q: When are properties reassessed and can I appeal? A: Properties are reassessed annually based on market conditions. Assessment notices are typically mailed in the spring, and you have until December 31st to file an appeal with the county Board of Property Tax Appeals.

Q: What are the penalties for late tax payments? A: Interest begins accruing on unpaid taxes after November 15th at a rate set annually by the state. Additional penalties may apply for severely delinquent accounts.

Q: Can I pay my property taxes online? A: Yes, online payments are available at https://www.clackamas.us/at/tax-payments.html. The county accepts electronic payments, checks, and in-person payments at their offices.

Q: Why did my tax bill increase when my rate stayed the same? A: Tax increases typically result from higher assessed values, new special district levies, voter-approved bonds, or supplemental assessments due to improvements or ownership changes.

Q: How do special district taxes work? A: Your property may be served by multiple special districts (schools, libraries, parks, urban renewal), each with separate tax rates. Your total rate is the sum of all applicable district rates for your specific location.

Verified Sources

Backed by 6 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
County
Clackamas County Assessorclackamas.us
02
County
Clackamas County Rate Book 2025docs.clackamas.us
03
Tax Doc
2025 PROPERTY TAXES DECODEDhappyvalleyor.gov
04
Tax Doc
Assessment & Taxation 2025 Press Releaseclackamas.us
05
Tax Doc
Assessment & Taxationclackamas.us
06
Tax Doc
Pay your property taxes online.apps.clackamas.us
All sources verified as of 2025 Tax Year

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