How can I get a copy of my tax statement?

The 2011/12 tax statements will be mailed out on Monday, October 24th.  By mid-day, October 25th, you may access the 2011/12 tax statements at: www.lanecounty.org/at. Names have purposely been omitted. Searches can be conducted with a property tax account number, the property address, or the map and tax lot number (not a lot and block number).  It is important to note that online tax statements reflect the information on an account as of the October tax certification date, and not payments or value corrections made after that date.  If a payment has been made after the certification date, please contact the Assessor’s office at 541-682-4321 between the hours of 10:00 a.m. and 12:00 p.m. and between the hours of 1:00 p.m. and 4:00 p.m., Monday through Friday for the correct amount owing or via email at assessor@co.lane.or.us .

Note:  Prior year’s tax statements are also available by utilizing the dropdown arrow in the Tax Year field. 

Why can’t I get my tax statement earlier?

There is a window of time, between September 25^th and October 25^th to calculate the taxes and verify the accuracy of our tax statements. By law, counties that have common districts have until September 25^th to share values – which are needed to establish the tax rates. Lane County shares values with 6 other counties. By law, counties have 5 working days thereafter to change values, if necessary. The processes that are involved in calculating the taxes are complex and usually take 5 to 7 days thereafter to complete. Then files need to be prepared for the state printer. That again takes several days. The state printer then needs time to prepare the statements. Time is allowed at each step for review and auditing.

 
What are my payment options?

Full payments result in a 3% discount. Two-thirds payment results in a 2% discount on the two-thirds paid. The final full trimester balance is due May 15, 2012. A trimester payment option is available; due dates are November 15, 2011, February 15, 2012 and May 15, 2012.  No discount applies. Any overdue amounts will accrue interest on the 16^th of each month until paid unless the 15^th falls on a holiday or weekend, in which case interest accrues on the next business day.

What happens if I miss the November 15th deadline?

All discounts will be lost and interest will start to accrue on the first trimester amount at a rate of 1.33% per month.

Can I pay with a credit card?

Yes, but on the internet only. The County accepts Credit/Debit Cards or E-check payments via the Internet. You can pay your taxes with your VISA or MASTERCARD or E-Check from your computer.  If paying with a Credit/Debit card you will be charged a convenience fee of 2.49% of the amount paid. Note: if using a Signature Debit Card the transaction fee is a flat $3.95.  Fees go directly to US Bank for the use of this service. If paying with an E-Check, you will be charged a convenience fee of $3.00. This fee also goes directly to US bank for the use of the service.

To pay online go to http://www.lanecounty.org/AT/TaxPayOnline.htm . This option is only available through our website and not when making payments in person, on the phone or through the mail.

Why is my payment being sent to a Portland address?

Since 2005, Lane County has utilized US Bank’s Lockbox Service to expedite the collection and processing of November property tax payments.  Through this service, payments are deposited into the county’s checking account the same day as they are received.  This process is much more efficient and allows the taxing districts faster access to their money.  Over 50% of the November payments are processed by the Lockbox Service, freeing up staff to respond to customer inquiries faster.  

 I heard there are drop boxes for your tax payments.

Tax payments may be placed in the following Lane County white drop boxes (aka election boxes), Friday November 4 through midnight Tuesday November 15 ONLY.  No postage necessary.

·         East side of Pearl Street between 7th & 8th Avenues (in front of City Hall)

·         Sheldon Library at Sheldon Plaza

·         Bethel Library at Echo Hollow Plaza

·         Amazon Pool at 2600 Hilyard Street

·         A Street between 5th & 6th in Springfield

·         Veneta City Hall, 88184 8th Street

·         Cottage Grove Community Center, 700 E. Gibbs Street

·         Florence Police Department, 900 Greenwood Street

The account number is located in the box in the top right corner of the tax statement. It is a seven digit number. If it begins with “5” it represents Personal Property. If it begins with “4” it represents a Manufactured Structure that is taxed separately from a real property account. If it begins with “8” it represents a Utilities account. Real Property accounts start with a “0” or “1”.

What/where is my map number on my tax statement?

The map/tax lot number is located right above the name in the box in the top left portion of the tax statement. This number is comprised of 13 digits: the Township number (2 digits), Range number (2 digits), Section number (2 digits), Quarter Section number (2 digits) and Tax Lot number (5 digits).  Example: 20 03 21 00 00103 = Township 20, Range 03, Section 21, Quarter Section 00, Tax Lot 103.  Certain map/tax lot numbers have an additional three digits placed at the end which denote a manufactured structure’s space number in a park or a special interest code, such as for an improvement only account.
 

Why am I getting two or more tax statements when I only own one property?

Generally for two reasons: 1) there is a tax code split or 2) there is a manufactured structure on the property with its own account. A tax code split can be either a physical code split or fire patrol code split. A physical code split means a district boundary line bisects your property in some fashion.  The fire patrol code split means part of your property is in a Fire Patrol district and will be taxed according to their rates.

How do I change the name on my tax statement?

Tax statements reflect the taxpayer(s) in our records but may not reflect all owners. To change the “Taxpayer” showing on the statement, contact our office by phone, email or regular mail. Please include your current mailing address and the account numbers of all property you own. If you do not have the specific account numbers you may use a blanket statement “All tax accounts of all properties I own in Lane County.”

If you need to change an owner name we will require information from a death certificate, marriage license, divorce decree or legal name change document.

Taxpayers can appeal their value through the Board of Property Tax Appeals (BoPTA) for the current year. The deadline to file is January 3, 2012 BoPTA forms will be made available on Lane County’s Web site once the statements are available: http://www.lanecounty.org/Appeals/default.htm.   To contact BoPTA staff, taxpayers may call 541-682-4275 after the tax statements are sent out and leave their name, phone number and account number on voicemail.  Staff will return the call within 24 hours.

Other types of appeals (interest, previous years’ values, etc.) can be appealed through the Department of Revenue or the Magistrate Division of the Oregon Tax Court.  Appropriate forms can be obtained from the Oregon Department of Revenue’s website or the Assessor’s office.

Yes, follow the payment schedule to avoid interest charges and to receive the applicable discounts.  Overpayments from value appeal reductions will be refunded with interest (12% per year).

House Bill 3640 which was passed in the 2010 legislative session has amended ORS 308.250 to include those manufactured structures taxable as personal property. For those manufactured structures, if the assessed value is less than $15,000, the taxes will be cancelled for the 2011/12 year. The $6.00 MS Park Community Relations fee (formerly Ombudsman) may still apply. This does not change any delinquent taxes and fees.  Also if you own more than one manufactured structure the assessed values of all will be totaled after which the $15,000 threshold will be applied.

Exemptions will be applied after the test for the $15,000 threshold.

Note: Each tax year the Department of Revenue will recompute the amount for which taxes may be cancelled.

Merging a manufactured structure account to a real property account is a courtesy and processed as time and resources allow.  It is not mandated by statute. Taxes must be paid on both the land and manufactured structures account in order for the accounts to be merged. 

This fee was created by the 1989 Oregon Legislature whereby the owner of a personal manufactured structure is assessed a fee annually through the property tax system. Funds are used primarily to provide mediation services to resolve disputes between tenants and landlords.  That annual fee is $6.00. 

Two levies were renewed:

·         The City of Springfield’s Fire Local Option levy was renewed for 5 years.  The rate is $0.36/$1,000 assessed value (down from $0.40/$1,000).

·         Rainbow Water & Fire District’s Local Option was renewed for 4 years.  The amount is up - $561,731 from $488,462.

Two levies ended:

·         The Lowell Rural Fire Protection District’s bond

·         The City of Eugene’s Library Local Option levy

All City of Florence properties annexed to Siuslaw Valley Fire and Rescue, allowing the fire district to maintain its current level of service and City residents will have direct representation in policy making and budget decisions. 

The City agreed to certify a rate that is 39 cents less than its permanent rate exclusive of bonds or local option levies, resulting in a rate of $2.4710 (instead of 2.8610). 

The Fire District agreed to certify a rate that is 67 cents less than its permanent rate, exclusive of bonds or local option levies, resulting in a rate of $0.8717 (instead of 1.5417).  For each subsequent year, the Fire District may certify a rate that is up to 2% more than the prior year, up to the permanent rate. 

The agreement is in effect until 6/30/13 with automatic renewal periods of 2 years each.  18 months notice needs to be provided to cancel agreement.  Agreement may only be terminated effective June 30 of an odd numbered year. 

The Blue River Water District was wholly annexed by the Upper McKenzie RFPD.  The fire protection portion of Blue River’s service was discontinued as of 7/1 and Upper McKenzie took over that service going forward. 

Taxpayers formerly paying for Blue River services are now going to, in addition, pay for Upper McKenzie services. 

The Eugene Rural Fire District is not charging their full permanent rate again this year (full = $2.5417, charging $1.85).

The Eugene School District passed a new $70M, 21 year bond in May.  The revenues will be used for capital systems replacements, additions and remodels, building improvements, technology infrastructure upgrades and instructional systems support.  The bond amounts levied this year did not increase greatly – Bond 1 increased $51,747 and Bond 2 increased $114,380.

Siuslaw School District Bond was reduced from 1,722,014 in 2010 to 1,417,879 in 2011.

Pleasant Hill School District Bond was reduced from 1,016,924 in 2010 to 872,245 in 2011.

The Fire Patrol surcharge remains the same at $47.50.  The per acre charges for both East and West went up (from 1.0271 to 1.1938 and from 0.7437 to 0.8924 respectively).  The minimum stayed the same at $18.75.

Each individual, partnership, firm or corporation that has taxable personal property as of January 1st must file a listing of that property with the Assessor by March 1st of each year. Taxable personal property includes machinery, equipment, furniture, etc., currently or previously used in a business.  If the total assessed value of all taxable personal property of any taxpayer is less than $15,000, the tax assessment will be cancelled and no tax statement will be sent.

Penalties are applied when the returns are filed late.  A 5% penalty is applied for those received after March 1st but by June 1st.  A 25% penalty is applied for those received after June 1st, but by August 1st.  A 50% penalty is applied for those received after August 1st of each year.

For general information on the programs or applications for the programs, please visit our website at http://www.lanecounty.org/at_PropTaxMgmt/ExempDef.htm or call 541-682-4321.

The filing deadline for Veteran Property Tax Exemptions is April 1st unless there is a change (change of ownership, death of a veteran, acquiring property, etc.) that occurs between March 1st and June 30th when the claim can be filed within 30 days of the change. A newly certified disabled veteran can apply within six months of the federal government notification of the certified disability. The surviving spouse/domestic partner can apply anytime during the current tax year if the veteran was deceased in the previous tax year.

The filing deadline for Active Duty Military Exemption is August 1st following the end of the tax year for which the exemption is being claimed.

The filing deadline for other exemption (charitable, religious, etc.) programs is April 1st unless there is a change (change of ownership, change in lease, acquiring property, etc.) that occurs between March 1st and June 30th when the claim can be filed within 30 days of the change. 

Deferral for Disabled (receiving Social Security disability benefits) or Senior (age 62 or above) Citizens may be eligible to defer payment of property taxes on your home. The filing time is between Jan 1 and April 15. For more information or to obtain an application visit:  www.lanecounty.org/at

The poor economy and weak housing market forced the 2011 Oregon Legislature to make many changes to the property tax deferral program.  These changes affect deferred property taxes the state pays beginning in November 2011.

Some of the changes to the program are: Net worth, Income, Homeowners Insurance, Interest formula, Reverse mortgages Re-certification and more. To review all the changes please see http://www.oregon.gov/DOR/SCD/changes-impacting-deferral.shtml .

For details of the changes or if you have questions about your current involvement in the program, please visit the Oregon Department of Revenue website at www.oregon.gov/DOR/SCD  or call 1-800-356-4222 x58348. **Be sure to enter the extension number after accessing the 800 number. Doing this will speed up the process of getting through the state’s computerized system.** 

Note: If while participating in the program you filed for a delay of foreclosure on back taxes and have been inactivated, your delay of foreclosure will remain in effect until the program terminates, the property owners die or sell the property. Questions? Call 541-682-4321

Why did I receive a tax statement when I am in the Senior and Disabled Citizens’ deferral program?

All properties that are in the Senior and Disabled Citizens deferral program will receive a tax statement. If the property taxes are fully deferred, there will be a remark on the tax statement to that effect. This is a value notice only and should not be paid.

Some accounts are only partially paid by the State and the balance is the responsibility of the taxpayer. The State’s letter of your acceptance into the program will have clearly stated what portion or percentage they will pay with the balance to be paid by the taxpayer.

What is Urban Renewal?

Urban Renewal is a way for a city or county to clean up blight. Currently, Lane County has five Urban Renewal Agencies: Coburg, Springfield, Veneta, Eugene and Florence.  (Eugene has two urban renewal plan areas – Downtown and Riverfront and Springfield also has two – Downtown and Glenwood.)

How is urban renewal funded?

An Urban Renewal Agency establishes a plan area and sets a frozen value for that plan area. Subsequent increases in property value are referred to as ‘excess value’. The excess value is what the Urban Renewal district receives taxes on. In essence, it is a shifting of tax from other taxing districts in the plan area to Urban Renewal Agencies.

Taxpayers in an Urban Renewal area can identify where money is being shifted from a taxing district to an Urban Renewal Agency by the abbreviation preceding the district name, as follows:
 

“CC”: levy contributes to Coburg Urban Renewal  

“CE”: levy contributes to Eugene Urban Renewal

"CF" levy contributes to Florence Urban Renewal

“CG”: levy contributes to Springfield Urban Renewal (Glenwood Urban Renewal)

“CS”: levy contributes to Springfield Urban Renewal (Glenwood and Downtown Urban Renewal)

“CV”: levy contributes to Veneta Urban Renewal

"U":   unimpacted levy (does not contribute to Urban Renewal)


What is the "Local Option" or "Tax Gap"?

Most taxing districts are allowed to ask for temporary taxing authority above the permanent rate limitation. (This type of authority is not available to education service districts.) This authority is known as "local option taxes."  Local option taxes are limited to five years for operations and 10 years for capital construction purposes. A "double majority" of the voters is required to approve a local option tax.

The 'gap' is the difference between what a property is paying in taxes and the total amount the property could be paying in a category (education, government) at the Measure 5 maximum.  

What is Ballot Measure 50?

When the voters passed Measure 50 in 1997, their primary focus was to reduce taxes 17% on a statewide basis by limiting value increases. To control taxes on individual property, values were reduced to the 1995 assessed value minus 10% and compared to the 1995 real market value. The lesser value became the new Assessed Value for 1997 and Assessed Value increases were capped at 3% per year.  For non-use assessed properties, each year, the previous year's Assessed Value is increased by 3%, compared to the previous year's Maximum Assessed Value and the higher of the two, added to any Exception Assessed Value for the current year, is compared to the Real Market Value.  The lower of the two becomes the current year's Assessed Value.  If an explanation is sought of the computations for use assessed property, please contact our office at 541-682-4321. 

What can you tell me about the Junction City Water Control District?

In the early 1970’s, voters approved a bond for flood control for a very wide area. At the time, there was widespread flooding and had actions not been taken, many places where homes are now, would be in flood zones. 

This bond was for about 48 years or so, and as of 2011, there are about 3 - 7 years remaining. Additional questions can be referred to the Junction City Water Control District at 541-998-3223.  

General Information about Utility accounts:

The Department of Revenue (DOR) centrally assesses utility accounts. The DOR assesses the property and relays to Lane County the value for each account in our county, by tax code area. In general, the properties that this applies to are: 

Railroad transportation; railroad switching and terminal; electric rail and trackless trolley transportation; private railcar transportation; air transportation; water transportation upon inland waters of the State of Oregon; air or railway express; communication; heating; gas; electricity; pipeline; and toll bridge.