Statements are available online now at www.LaneCountyOR.gov/AT, as well as information about the county value trends, levy changes, and individual property tax account information. The first payment is due on November 17, 2025.
Lane County Assessment and Taxation collects property tax on behalf of 85 separate taxing districts, including cities, schools, education service districts, water districts, rural fire districts, urban renewal districts and other taxing districts such as park and recreation, library, and ambulance districts.
The total property tax certified for all tax levies combined in 2025–26 is $746 million. This is approximately 3.49 percent more than in 2024–25. The total amount of taxes billed changes each year because of the addition of new or renewed local option and bond levies, the expiration of local option and bond levies, the 3 percent statutory increase in Maximum Assessed Values (MAV), the addition of new properties to the tax roll, and the number of exemptions granted.
Oregon’s constitution limits the increase in the MAV of each property to 3 percent per year, unless there have been changes made to the property, such as new construction or additions, new partitions or subdivisions, removal from special assessment or exemption programs, or changes in zoning and use of the property.
The statement shows the property’s Taxable Value (TV), which is the lower of the Real Market Value (RMV) or the MAV minus any exemptions. Most properties will continue to see the 3 percent statutory increase in MAV.
Lane County’s January 1, 2025 RMV increased from $101.3 billion to $102.7 billion, an overall increase of approximately 1.42 percent from January 1, 2024.
The total TV for all properties combined in Lane County increased by 4.38 percent over last year, from $43.1 billion in 2024 to $44.9 billion in 2025.
Out of 182,937 property tax accounts, 16.2 percent are exempt; 54.2 percent are residential/tract; 9.21 percent are commercial; 6.59 percent are industrial; 4.17 percent are farm/forest; 5.46 percent are multi-family; and 4.18 percent are personal property, utilities and other.
Property values for tax purposes are set only once a year at the time of certification. Certification occurred for the 2025–25 tax roll on October 7, 2025. Oregon does not reset property values at the time of sale, nor does it reset property values for tax purposes at the time of a refinanced loan. The 2025–26 tax statement reflects a property’s RMV as of January 1, 2025, based on sales of similar properties during 2024.
Market value changes for individual properties will vary each year 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.
Voters in the past year have approved changes to the tax levies and bond rates which are then applied to a property’s TV. 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. These limits do not apply to bonds.
New Voter Approved Tax Levies
- Lowell Rural Fire Protection District has a new 5-year local option levy. The levy will allow them to continue to operate at its present level of fire protection and emergency services and to support a maintenance program for equipment and property. The rate is $1.50 per $1,000 of assessed value. Voted on May 2025.
Voter Approved Levy Renewals
- Crow-Applegate-Lorane School District local option levy was renewed for 5 years. It remains at $1.50 per $1,000 of assessed value. Voted on May 2025.
- Rainbow Water District’s local option levy was renewed for 5 years. It remains at 1.71 per $1,000 of assessed value. Voted on Nov 2022.
- Santa Clara Rural Fire Protection District’s local option levy was renewed for 5 years. It remains at $0.45 per $1,000 of assessed value. Voted on May 2025.
- Siuslaw School District’s local option levy was renewed for 5 years. It remains at $0.75 per $1,000 of assessed value. Voted on Nov 2023.
- McKenzie Rural Fire Protection District’s local option levy was renewed for 5 years at a higher rate of $1.05 per $1,000 of assessed value instead of $0.60. Voted on May 2024.
Appeals
If taxpayers believe their properties’ market values are incorrect, taxpayers should first contact Lane County Assessment and Taxation. Taxpayers have the right to appeal to the Property Valuation Appeal Board (PVAB) through the Deeds and Records Division of the County Clerk’s Office.
PVAB has the authority to reduce market value when sufficient evidence is provided to demonstrate the RMV of a property was different on January 1, 2025, than what is on the tax statement. A reduction to the value does not always result in a refund. The Board cannot grant reductions to a tax amount; it can only review a property’s value. Taxpayers can appeal through Deeds and Records through December 31, 2025.
Attached Documents