What is the property tax rate in Multnomah County?

The combined effective property tax rate in Multnomah County, Oregon is approximately 1.10%.

Multnomah County Property Tax Calculator (2026)

Property Tax in Multnomah County, 2026

A calculator and field guide for Portland-area homeowners — and for anyone considering a move to Multnomah 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).

Multnomah County, home to Portland and 815k 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 Multnomah County Division of Assessment, Recording, 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. Multnomah's combined permanent rate is approximately $22.00/$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 Multnomah County rate breakdown (permanent rate per $1,000 of MAV-capped AV (Measure 50), Portland district)

Taxing entity	Rate
Combined permanent tax rate (~$22 / $1,000 AV — applied to MAV-capped AV, not RMV)	22.0000
Combined total	22.0000

As of April 26, 2026 · From Multnomah County Division of Assessment, Recording, and Taxation.

Note: Multnomah County is **the most-populous county in Oregon** (~815K) and contains Portland (~635K), Oregon's largest city and the cultural, financial, and food/coffee/beer capital of the Pacific Northwest. Measure 50's 3% MAV cap has produced unusual outcomes here: Portland's real market values have appreciated dramatically since 1995-96 (the MAV baseline), so most long-term Portland homeowners have Assessed Value well below market — sometimes 50-60% of RMV. New buyers in Portland inherit the seller's existing MAV (which can be very low), making property tax an unusual benefit that transfers with the property.

Note: Multnomah County effective property tax rates run approximately **1.10% of market value** — but the effective rate AS A PERCENT OF ASSESSED VALUE is closer to 2.4-2.8% in most Portland levy code areas. The disconnect between RMV-effective and AV-effective rates is the distinctive feature of Oregon property taxation. Combined permanent tax rates run ~$22/$1,000 of AV in central Portland, with substantial variation by levy code area (additional voter-approved bonds and local option levies push some areas higher). Median bills around $5,225 are moderate by US standards but below Seattle/SF/Boston metro equivalents.

Note: For relocation buyers: Multnomah is the urban Pacific Northwest choice — walkable Portland neighborhoods, extensive bike infrastructure, no state sales tax (one of five states without one), and a substantial creative/tech economy. The trade-off is high state income tax (top marginal 9.9%, among the highest in the US — though combined with no sales tax this is roughly neutral for most middle-income buyers) and Portland's well-publicized post-2020 governance challenges. The Senior and Disabled Citizen Property Tax Deferral Program allows 62+ owners to defer property taxes (lien-based, repaid at sale) — useful for cash-poor / asset-rich seniors.

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 Multnomah County Division of Assessment, Recording, 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 Multnomah County

Multnomah County contains 4 incorporated municipalities, ranging from Portland 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 Multnomah County is subject to Multnomah County's tax rolls, while the portion outside is subject to the adjacent county's.

City or town	Type	Population (2020)
Portland County seat Split	city	635,000
Gresham	city	113,000
Troutdale	city	16,800
Fairview	city	10,200

About city-level property tax rates: The rate breakdown and calculator on this page reflect the Portland tax district. Other cities in Multnomah 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 Multnomah County Division of Assessment, Recording, 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 Multnomah County Division of Assessment, Recording, 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 Multnomah County

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

Weird fact

Portland is **the only major US city to have voted to fluoridate its water supply and then voted to remove fluoridation** — Portland voters rejected fluoridation in 1956, 1962, 1980, and 2013 (the most recent vote, 60-40 against), making Portland the largest US metro area without fluoridated drinking water. Portland's Bull Run Watershed (the city's primary water source) is regarded as one of the highest-quality municipal water supplies in the United States — and Portland voters have repeatedly chosen to leave it untreated rather than add fluoride. The unusual combination of a deep-progressive city actively rejecting a public-health consensus measure has made Portland a frequent case study in municipal water policy.

Hometown hero

Beverly Cleary

The American children's author (1916-2021), creator of Ramona Quimby, Henry Huggins, and Beezus, was born in McMinnville (Yamhill County) and raised in Portland's Grant Park neighborhood (NE Portland). The Beverly Cleary Sculpture Garden in Grant Park features bronze statues of Ramona, Henry, and Henry's dog Ribsy. Cleary's books are set in actual Portland neighborhoods — Klickitat Street (where the Quimbys live in the books) is a real street in NE Portland. Cleary won the Newbery Medal in 1984 for Dear Mr. Henshaw and is among the most-celebrated American children's authors of the 20th century.

Biggest annual event

Portland Rose Festival + Waterfront Blues Festival

The Portland Rose Festival (annual, late May/early June, since 1907) is **one of the oldest civic festivals in the United States** — drawing 2 million+ attendees over a multi-week run with the Grand Floral Parade (the second-largest all-floral parade in the US after the Tournament of Roses), the Junior Parade, dragon boat races on the Willamette River, and a carnival on the waterfront. The Waterfront Blues Festival (annual, July 4 weekend) is one of the largest blues festivals on the West Coast — drawing 80,000+ attendees and benefiting the Oregon Food Bank.

Property Tax in Multnomah County, 2026