I reached out to both candidates, requesting a short summary (so that both would fit within the constraints of BBQ).
The first response came from Kari Fleisher, who submitted the summary you will see below. She also stated that she welcomes any further questions to: kari@karifleisher.com and my website at www.karifleisher.com. Also, you can always direct traffic to the Assessment and Taxation website at www.tillamookcounty.gov/assessment
Unfortunately the second candidate, KaSandra Larson, was not able to provide a summary due to “personal and family obligations to attend to this week.” She said she will, however, explore a future article on the property tax system.
So, with that said, here is Kari’s summary:
As a candidate for Tillamook County Assessor, Kari Fleisher aims to ensure that Tillamook County taxpayers are informed about the property tax laws that bind us all. In Oregon, property taxes provide funding for school districts, Tillamook County, cities, and special districts, including fire, ports, transportation, and sanitation. These government organizations offer services to the local community. Property taxes are ad valorem, aka based on value. Taxpayers pay taxes based on the assessed value of their individual properties.
Oregon voters passed two significant laws that limited the amount of property taxes collected
from taxpayers and the amount of money taxing districts can receive. First, Measure 5 limited
the total property taxes paid by an individual property to 1.5% of its Real Market Value. The
second was Measure 50, which created a new term called Maximum Assessed Value. The Maximum Assessed Value typically grows 3% per year and is not tied to Real Market Value once set. The lower of the two annually becomes the Assessed Value. An individual property can see increases in their Maximum Assessed Value above 3% due to changes to their property like new construction, remodeling, rehabilitation, subdivision, and more. One downfall of Measure 50 is that Assessed Values are no longer equitable to like property. Only Real Market Value can be used for comparison/equity purposes.
All properties are assessed per Oregon Revised Statutes that allow using cost, market, and
income approaches to value. In Tillamook County, we use a computer-assisted mass appraisal
system to input various property information to calculate a value. We annually adjust our
valuations based on market research. Programs like personal business property and industrial
property require using directly reported costs from taxpayers.
Taxing districts had a permanent tax rate set when Measure 50 was passed. The only way to ask for more money is for a 5-year operating levy or a bond limited to capital improvements. Both require voter approval. Once passed by the voters, this will increase the tax rate and taxes for all property owners within the district.