What is the property tax rate in Clackamas County?

The combined effective property tax rate in Clackamas County, Oregon is approximately 1.05%.

Clackamas County Property Tax Calculator (2026)

Property Tax in Clackamas County, 2026

A calculator and field guide for Oregon City-area homeowners — and for anyone considering a move to Clackamas County — including Oregon's Measure 5 (1990) limit of $5/$1,000 RMV for education + $10/$1,000 RMV for general government, Measure 50's (1997) Maximum Assessed Value with 3% annual growth cap, the Senior and Disabled Citizen Property Tax Deferral (lien-based, not exemption), and the partial Disabled Veteran Exemption (~$31K AV reduction).

Clackamas County, home to Oregon City and 425k Oregonians, operates under Oregon's distinctive constitutional property tax system established by two voter initiatives: Measure 5 (1990) capping total taxes at $5 per $1,000 of Real Market Value (RMV) for education + $10 per $1,000 of RMV for general government, and Measure 50 (1997) establishing Maximum Assessed Value (MAV) with a 3% annual growth cap. Tax = Assessed Value × permanent tax rate per $1,000, where AV is the LESSER of MAV and RMV. New buyers inherit the seller's existing MAV — no reset on sale (unlike California's Proposition 13).

How the bill is built

Oregon's property tax calculation has multiple steps. Step 1: Real Market Value (RMV). The Clackamas County Department of Assessment and Taxation determines RMV every year as of January 1. Step 2: Maximum Assessed Value (MAV). MAV was initially set at 90% of 1995-96 RMV and grows at no more than 3% per year. Step 3: Assessed Value (AV). AV = lesser of MAV or RMV. For most long-term Oregon owners, MAV is well below RMV, so AV = MAV. Step 4: Apply permanent tax rate. Tax = AV × permanent rate ÷ $1,000. Clackamas's combined permanent rate is approximately $16.50/$1,000 of AV. Step 5: Measure 5 compression check. If total taxes exceed $5/$1,000 RMV (education) or $10/$1,000 RMV (general govt), local option levies are reduced first, then permanent rate components proportionally — known as "compression."

The 3% MAV cap creates dramatic disparities between long-term owners and new buyers. Two identical houses on the same Portland street — one owned since 1995, one purchased in 2026 — can have wildly different tax bills. The 1995-owner's MAV grew at 3%/year from a 1995-96 baseline; the 2026-buyer inherits the prior owner's MAV (not a reset to current RMV). For a typical Portland home, long-term owners often pay tax on AV that is 50-60% of current RMV. This is unique to Oregon — Oregon does NOT reset MAV when ownership changes, unlike California (Prop 13) which resets to purchase price on sale.

Oregon's Senior and Disabled Citizen Property Tax Deferral Program is a deferral, not an exemption. Owners 62+ (and disabled owners) with income below ~$57K and home value under $301K can defer property tax payments to the State of Oregon — which pays the bill annually and places a 6% interest lien on the property, repaid when the home is sold or transferred. This protects cash-poor / asset-rich seniors from being forced out by rising tax bills, but does NOT reduce the underlying tax. The home value cap excludes substantial portions of Portland metro housing — Multnomah County eligibility is limited.

Oregon's Disabled Veteran Exemption is partial, not full. Veterans with 40%+ service-connected disability receive a flat ~$26,400 reduction in AV (2026 indexed); 100% disabled veterans (or 60%+ with income below ~$25K single / $32K married) receive ~$31,400 reduction. Both are PARTIAL — substantially less generous than the full exemptions in TX, FL, NJ, VA, MD, MI, and other states. On a typical Oregon home with AV of ~$300K (post-MAV cap), this saves approximately $440-$555/year. Surviving spouses retain the exemption.

2026 Clackamas County rate breakdown (permanent rate per $1,000 of MAV-capped AV (Measure 50), Oregon City district)

Taxing entity	Rate
Combined permanent tax rate (~$16.50 / $1,000 AV — applied to MAV-capped AV)	16.5000
Combined total	16.5000

As of April 26, 2026 · From Clackamas County Department of Assessment and Taxation.

Note: Clackamas County is **southeast metro Portland** — anchored by Oregon City (the historic terminus of the Oregon Trail and Oregon's first incorporated city, 1844), Lake Oswego (~40K, the most-affluent Portland suburb), West Linn, Milwaukie, Happy Valley, and Wilsonville. Clackamas extends from the Willamette River south of Portland east into the Cascade foothills, including Mount Hood National Forest. Lake Oswego has the highest median household income in the Portland metro (~$130K) and consistently ranks among the top US suburbs by Niche/SchoolDigger.

Note: Clackamas County effective property tax rates run approximately 1.05% — comparable to Washington County. Lake Oswego ~$15.10/$1,000 AV, West Linn ~$15.65/$1,000, Oregon City ~$17.20/$1,000, Milwaukie ~$17.80/$1,000, Wilsonville ~$15.85/$1,000. Median home values (~$525K) are slightly higher than Washington County, reflecting Lake Oswego's premium pricing. The 3% MAV cap is particularly valuable in Lake Oswego, where market values have appreciated dramatically since the 1995-96 baseline.

Note: For relocation buyers: Clackamas is the **upscale Portland suburb** option — Lake Oswego and West Linn have top-rated public schools (Lake Oswego School District is consistently top-3 in Oregon), substantial waterfront/lakefront housing, and a more residential/family-oriented feel than Multnomah's urban Portland. The trade-off vs. Washington County: less tech-industry concentration, somewhat longer commutes to Hillsboro/Beaverton tech jobs. Mt. Hood ski areas (Government Camp, Timberline, Mt. Hood Meadows) are within Clackamas County, supporting a year-round outdoor recreation lifestyle.

Deductions and exemptions for 2026

Oregon homeowner property tax relief operates almost entirely through Measure 50's structural MAV cap rather than line-item homestead deductions. The two explicit programs are: (1) the Senior and Disabled Citizen Property Tax Deferral Program (lien-based deferral, not exemption), and (2) the partial Disabled Veteran Exemption (~$26K-$31K AV reduction).

Measure 50 Maximum Assessed Value cap (universal)

Oregon's primary structural protection for ALL homeowners is Measure 50's 3% annual MAV growth cap. After Measure 50 took effect (1997-98), each property's MAV was set at 90% of its 1995-96 RMV; in subsequent years, MAV can grow by no more than 3% per year regardless of market value. AV = lesser of MAV or RMV. For long-term Oregon owners, MAV is typically well below RMV, producing assessed values 50-80% of current market. New buyers inherit the seller's existing MAV — no reset on sale (unlike CA Prop 13). This makes Measure 50 a meaningful tax benefit that transfers with the property.

Senior and Disabled Citizen Property Tax Deferral

Oregon's primary senior program is the Senior and Disabled Citizen Property Tax Deferral — owners 62+ (or any age with permanent disability) can defer property tax payments. The State of Oregon pays the bill annually and places a lien on the property at 6% interest, repaid when the home is sold or transferred. Eligibility: federal AGI under approximately $57,000 (2026, indexed annually) and home value under $301,000 (with exceptions for residents of 5+ years). Apply by April 15 with the Oregon Department of Revenue. This is a deferral, not an exemption — the underlying tax is still owed, just deferred. Useful for cash-poor / asset-rich seniors.

Disabled Veteran Exemption

Oregon's Disabled Veteran Property Tax Exemption (ORS 307.250) provides a flat-dollar reduction in AV. For tax year 2026 (indexed annually): veterans with 40%+ service-connected disability OR 100% disability rating receive a reduction of approximately $26,400; veterans with 100% disability OR 60%+ unemployable receive approximately $31,400. Both are partial — substantially less generous than full-exemption states (TX, FL, NJ, VA, MD, MI, etc.). For 100% disabled vets, an income limit applies for the higher tier ($25K single / $32K married). Surviving spouses retain. File Form 150-303-086 with the Clackamas County Department of Assessment and Taxation by April 1.

Appealing your assessment

Oregon property tax appeals run through the county Property Valuation Appeals Board (PVAB). Homeowners file a Petition for Review with the PVAB through December 31 of the tax year. The PVAB holds hearings beginning in February and through April 15 of the following year. PVAB decisions can be appealed to the Oregon Tax Court Magistrate Division, then to the Tax Court Regular Division, then to the Oregon Supreme Court. Most Oregon counties reassess RMV annually as of January 1; MAV (the typically-binding value) only changes by the 3% annual cap or new construction/remodeling exceptions.

Cities and towns in Clackamas County

Clackamas County contains 6 incorporated municipalities, ranging from Oregon City to the smallest village. Search volume for property tax is often city-specific, so here is the complete list — with population from the 2020 US Census, rounded to the nearest 100.

Data: US Census Bureau, 2020 Decennial Census. Populations rounded. Cities marked as "split" straddle a county border — the portion inside Clackamas County is subject to Clackamas County's tax rolls, while the portion outside is subject to the adjacent county's.

City or town	Type	Population (2020)
Lake Oswego Split	city	40,000
Oregon City County seat	city	39,600
West Linn	city	28,100
Wilsonville	city	27,600
Happy Valley	city	25,800
Milwaukie	city	21,300

About city-level property tax rates: The rate breakdown and calculator on this page reflect the Oregon City tax district. Other cities in Clackamas County may pay into different school districts, city rates, and special districts — so their combined rates can differ, sometimes substantially. Always verify the specific rates for your address with the Clackamas County Department of Assessment and Taxation before relying on any estimate.

Frequently asked questions

When are Oregon property taxes due?

Oregon property taxes can be paid in three installments OR as a single lump sum. Statements are mailed before October 25 each year. Due dates for the 2025-2026 tax year: November 15 (full payment, or first installment with 3% discount), February 17, 2026 (second installment), and May 15, 2026 (third installment). Lump-sum payment by November 15 receives a 3% discount; two-thirds payment by November 15 receives a 2% discount. Late payments accrue 1.333% per month (16% annually). Most Oregon homeowners pay through escrow via mortgage servicer.

How does Oregon's Measure 50 work, and how is it different from California's Prop 13?

Both Measure 50 (Oregon, 1997) and Proposition 13 (California, 1978) cap annual growth in taxable value, but with critical differences. Prop 13: caps annual growth at 2%, but RESETS taxable value to current market value when the property changes ownership. Measure 50: caps annual MAV growth at 3%, but does NOT reset on sale — new buyers inherit the seller's existing MAV. This means Oregon buyers can sometimes acquire a low-tax-basis property that retains its tax-favorable status. The trade-off: Oregon's MAV applies to permanent rates per $1,000 of AV (varies by district), while CA's 1% rate cap applies universally.

Does Oregon's Senior Deferral Program reduce my tax bill?

No — the Senior and Disabled Citizen Property Tax Deferral Program is a deferral, not exemption. The State of Oregon pays your annual tax bill and places a 6% interest lien on your property. The deferred amount + accumulated interest is repaid when the property is sold or transferred (including upon death, repaid from the estate). Eligibility: 62+ (or any age with disability), federal AGI under approximately $57,000 (2026), and home value under $301,000 (with exceptions for residents of 5+ years). Apply by April 15 with the Oregon Department of Revenue. Useful for cash-poor / asset-rich seniors, but does NOT reduce the underlying tax owed.

How do I qualify for Oregon's Disabled Veteran Property Tax Exemption?

Oregon's Disabled Veteran Exemption is partial only. For tax year 2026 (indexed annually): veterans with 40%+ service-connected disability OR 100% disability rating receive a flat AV reduction of approximately $26,400; veterans with 100% disability OR 60%+ unemployable receive approximately $31,400. For the higher tier, an income limit applies (~$25K single / $32K married). On a typical Oregon home with AV of ~$300K post-MAV-cap, this saves approximately $440-$555 per year. File Form 150-303-086 with the Clackamas County Department of Assessment and Taxation by April 1. Surviving spouses retain. Substantially less generous than full-exemption states (TX, FL, NJ, VA, MD, MI).

What is Measure 5 compression and when does it apply?

Measure 5 (1990) caps total property taxes at $5/$1,000 of Real Market Value for education + $10/$1,000 of RMV for general government. If a property's combined taxes (across all overlapping districts) would exceed these caps, taxes are "compressed" — local option levies are reduced first, then permanent rate components proportionally. Most properties don't hit the caps because Measure 50 substantially reduced AV (and thus tax) below RMV. However, properties in high-tax-rate districts (Multnomah, parts of Washington and Clackamas) may experience compression — meaning new local option levies don't actually raise their bills (the $5/$10 cap is binding). Compression cost Oregon cities ~$31 million in FY16-17 alone.

How do I appeal my Oregon assessment?

Oregon property tax appeals run through the county Property Valuation Appeals Board (PVAB). File a Petition for Review with the PVAB through December 31 of the tax year (the year of the disputed assessment). The PVAB holds hearings beginning in February and through April 15 of the following year. Bring comparable sales evidence, recent appraisals, or condition documentation (interior damage, deferred maintenance). PVAB decisions can be appealed to the Oregon Tax Court Magistrate Division (filed within 60 days of PVAB decision), then to the Tax Court Regular Division, then to the Oregon Supreme Court. Most homeowners resolve at the PVAB level — substantial appeal volume on commercial and complex residential properties at the Tax Court.

About Clackamas County

Beyond the property tax — a few things you might not know about the place.

Weird fact

Oregon City was **the original Pacific Northwest political capital** — it served as the territorial capital of Oregon from 1844 until 1852, before the capital moved to Salem. The McLoughlin House National Historic Site (in Oregon City) preserves the home of Dr. John McLoughlin, the Hudson's Bay Company chief factor who funded much of the early Oregon Trail settlement and is commonly called the "Father of Oregon." Oregon City is also the site of the only municipal elevator in North America connecting two streets at different elevations — the Oregon City Municipal Elevator (built 1915, rebuilt 1955) is a free public elevator that connects Oregon City's lower business district to its upper residential plateau, 130 feet above.

Hometown hero

Matt Groening

The American animator and creator of The Simpsons (born 1954) was born and raised in Portland but spent significant time in Lake Oswego (Clackamas County) during the 1960s-1970s. Many Simpsons character names are drawn from Portland-area streetnames: Springfield (the Simpsons' fictional town) is the same name as Springfield, Oregon (Lane County); Flanders, Lovejoy, Quimby, Kearney, Burnside, and several other Simpsons character surnames are Portland street names. Groening attended Lincoln High School in Portland's Goose Hollow neighborhood. The Simpsons has been on Fox since 1989 — the longest-running scripted prime-time TV show in American history.

Biggest annual event

Mt. Hood ski season + Lake Oswego Festival of the Arts

Mount Hood ski resorts (Timberline, Mt. Hood Meadows, Mt. Hood Skibowl, all in Clackamas County) collectively serve approximately 2 million skier visits per season — making Mount Hood one of the most-visited ski areas in the United States. Timberline Lodge (a National Historic Landmark, built 1937) features prominently in Stanley Kubrick's The Shining (1980) — the lodge's exterior was used for the iconic Overlook Hotel exterior shots. The Lake Oswego Festival of the Arts (annual, June at George Rogers Park) is one of the largest fine-arts festivals in the Portland metro.

Property Tax in Clackamas County, 2026