FAQs
Assessor
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Property Listing
Listings of business personal property can only be shared with those who submitted the data. If you need a copy of your listing, or have a question regarding the status of your Linn County Personal Property Account call (541) 967-3808 ext 2561.
State Forms and Documentation - Oregon Department of Revenue
- Personal Property Page
- Personal Property Return
- Personal Property Valuation Guidelines 2020
- Oregon Department of Revenue Home Page
If you have a question, call us at (541) 967-3808 ext 2561.
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Search by Account Number, Name or Address. Select Tax Summary Report. Click on Run Report. The total tax amount appears at the bottom of the Total Due column.
To confirm a payoff amount:
Call (541) 967-3808 during business hours .
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View the County Surveyor page.
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Property Tax Payment Instructions
By Mail
Use the return envelope included with your bill or mail your payment to:
Linn County Tax Collector
PO Box 100
Albany OR 97321Please send only a check or money order. Make your check payable to "Linn County Tax Collector". Do not mail cash. Your canceled check is proof of payment.
In Person
Tax Payments may also be made at the Tax Collectors Office, room 214, Linn County Courthouse.
On the Internet - Credit Card or E-Check
View online payment instructions.
Discounts
To receive a discount, payments must be received or postmarked or transmitted by private express carrier on or before the due date on your tax statement. Returned checks may lose the discount.
Property tax payments must be credited to the earliest year that taxes are due.
Tax statements for less than $40 must be paid in full.
Payment Schedules (choose one)
To avoid interest charges and receive any applicable discount you must make:
- Full Payment -- Receive a three percent (3%) discount on the current year, if paid in full by November 15th.
- 2/3 Payment -- Receive a two percent (2%) discount on the current year, if the first 2/3 payments are made by November 15th. Pay the final 1/3 balance by May 15th.
- 1/3 Payment -- No discount allowed. Pay one-third by November 15th. Pay a second 1/3rd payment by February 15th. Pay the final 1/3rd balance by May 15th.
Reminder notices are not sent for February or May payments.
Interest is charged on any past due installment for the schedule you choose. Statute determines the interest rate.
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View the Assessor Maps page.
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Measure 50 Summary
- Established a "Maximum Assessed Value"(MAV) for the 1997-98 tax year. Initially MAV is calculated as the property's 1995-96 assessed value less 10%.
- Allows the adjustment of MAV to reflect changes in the property since July 1, 1995. Examples of changes to the property that can result in an adjusted MAV include but are not limited to the following: new construction, remodel/renovation/restoration, subdivision/consolidation, omitted property assessment, qualification/disqualification from exemption, special assessment or partial exemption. Changes in a property's value resulting from a change in the real estate market i.e. appreciation or depreciation does not change the MAV.
- Defines a property's taxable value as the "Assessed Value"(AV). AV is the lower of the "Real Market Value"(RMV) or MAV. Real Market Value(RMV) "means the amount in cash that could reasonably be expected to be paid by an informed buyer to an informed seller, each acting without compulsion in an arm's length transaction occurring as of the assessment date for the tax year". In the case of Farm, Forest , Historic and other "Special Assessed"(SA) properties, the AV is the lower of RMV, MAV or "Special Assessed Value"(SAV).
- Limits future growth of the MAV to 3% per year plus adjustments for changes to the property as noted above.
- Measure 5 rate limits of $5/$1000 for schools and $10/$1000 for government remain in effect for operating levies, including "local option" levies.
The tax effect of Measure 50 will differ for each and every property in the state of Oregon. This is due to property specific taxes being based on property specific AV's and the imposed taxes of the taxing district levying taxes on the property.
For more information on property taxes, use the links below:
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Tax Codes Loc Op
Local option is the legal term (since measure 50) for what we used to call "operating levies". It is a voter approved tax for maintaining some program or service. UR Spec Levy
Urban Renewal Special Levy. Urban renewal districts are created by cities. Money going to the urban renewal district is spent on upgrades to city roads and services within the district. Albany Revit Spec Levy
Albany Revitalization Special Levy, an urban renewal district. see above. ESD Education Service District. An ESD provides services to your local school district. RMV
Real Market Value is the estimate by the Assessor of the price at which a property is likely to sell. PCL Property Class categorizes property by use, zone or assessment program. Code List Tax Code
The tax code determines the districts which receive taxes from a property. Those districts are identified on the right side of the tax statement. If you have other questions about your tax statement you may call or visit our office.
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Click the links below to view information on current properties that are up for seizure & sale:
There are currently no properties for sale.
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During the 2007 legislative sessions, two bills were passed that affect the recording of manufactured structures ownership documents: Senate Bill 440 and House Bill 2233
Senate Bill 440 changes the required information that must be recorded on manufactured structure ownership documents. Beginning January 1, 2008, all new ownership documents must include:
- Manufactures name
- Model of the structure (if available)
- Total square footage of the living area
- Type of siding
- Type of roof
- Number of bedrooms
- Number of bathrooms
- Types of heating and cooling
- Most recent sales price
- Date of sale
This information is required on any new ownership document, whether the home is new or used. An ownership document will not be issued without it.
A Manufactured Structure Dealer shall enter this information into the State of Oregon's tracking system for manufactured structures (MHODS system) unless the purchaser instructs the dealer to provide the information to a lender, escrow agent, title company, or other designee of the purchaser. However, this information must be recorded on new ownership documents, so dealers should ensure that the information has been recorder when the ownership document has been issued.
If the manufactured structure is sold by or otherwise acquired through a person other than a manufactured structure dealer, this required information shall be provided by:
- The seller if title is being transferred by a sale.
- The person to whom the ownership interest is being transferred if title is being transferred by operation of law.
- The owner if the owner will have a recorded ownership interest in the manufactured structure after issuance of the ownership document.
The recording of this additional information will provide important information to the general public, county assessors office, manufactured structures dealers, and title/escrow companies.
Several forms have been updated by the state to accommodate the required changes effective January 1, 2008.
House Bill 2233 also affects Manufactured Structure Ownership Documents by changing the recording of senior tax-deferral property tax liens. Currently, these liens are recorded as liens on ownership documents. Beginning January 1, 2008 all new and existing senior tax deferral property tax liens will be recorded as security interest on manufactured structure ownership documents.
View Senate Bill 440 and House Bill 2233 by referring to the 2007 Regular Legislative Sessions Bills at:
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Tax Calendar July 1 Start of tax year July 1 Lien date for all taxes July 16 Tax collector prepares foreclosure list of all real properties that have been delinquent for three years August 16 Approximate date the foreclosure list will be published in newspaper September 16 Approximate date for Final Judgment and Decree on properties on foreclosure list. The oldest year of delinquency must be paid to remove property from foreclosure process October 25 Last day for tax collector to mail tax statements November 15 First trimester payment due. Last day discount allowed for full or 2/3 payment December 31 Last day to file appeal to the Board of Property Tax Appeals January 1 Annual assessment date. Property is valued as of this date for the upcoming tax year beginning on July 1 February 15 Second trimester payment due April 15 Last day for senior or disabled citizens to apply for deferral of taxes May 15 Third trimester payment due May 16-25 Delinquent notices sent on all properties with balances owing -
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Typical farm rents are used in the calculation of Specially Assessed Farm Land values for property taxation.
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Property Class is Linn Counties version of Property Class. It will be found in "Account Detail" and "Sale Data".
Ratio Class (aka RMV Property Class) is Property Class reduced to indicate H&BU.
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Changed Property Ratio RMV CLASS 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014 0XX 1
1 1 1 1 1 0.821 0.97 0.666 0.497 1XX 0.48 0.485 0.573 0.627 0.66 0.699 0.788 0.85 0.898 0.952 2XX 0.666 0.71 0.765 0.777 0.803 0.873 0.861 0.88 0.886 0.892 300 0.666 0.71 0.765 0.777 0.803 0.873 0.861 0.88 0.886 0.892 301 0.666 0.71 0.765 0.777 0.803 0.873 0.861 0.88 0.886 0.892 3XX's 1 1 1 1 1 1 1 1 1 1 4XX 0.485 0.49 0.58 0.634 0.657 0.677 0.723 0.79 0.846 0.857 5XX 0.485 0.49 0.58 0.634 0.657 0.677 0.723 0.79 0.846 0.857 6XX 0.485 0.49 0.58 0.634 0.657 0.677 0.723 0.79 0.846 0.857 7XX 0.425 0.494 0.504 0.604 0.619 0.672 0.692 0.72 0.72 0.72 8XX 0.385 0.364 0.436 0.492 0.517 0.506 0.581 0.63 0.725 0.767 9XX 1 1 1 1 1 1 1 1 1 1 Manufactured Structures are residential: Class 1XX.