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To view property account information and tax statements, select "Property Account Search" from the menu and use it to locate your property account. Click on the account number in the search results to bring up the property details.

Market Values vs. Taxable Values

The 2009 tax statement reflects your property’s real market value as of the assessment date, January 1, 2009. These values are based on sales that occurred within the County during the 2008 year.

The Assessed Value is the value that your taxes are based on. The Assessed Value is the lower of the Real Market Value and the Maximum Assessed Value (MAV). The MAV was established by Measure 50 which voters passed in 1997. The MAV was set in 1997 for all existing properties by taking the 1995 Real Market Value and reducing it by 10 percent. The MAV increases each year by 3%, unless there have been changes made to the property such as new construction, partitions, or removal from special assessment or exemption programs. If your property didn’t exist in 1997, the MAV is established by the use of a change property ratio which brings the MAV down to the same general level of property that was established prior to 1997.

Because Real Market Values have grown significantly over the past years and the MAV only increases 3% each year, there is a very large disparity between Real Market Value and the MAV. Therefore, on average, the majority of property owners in Benton County have a taxable assessed value that is much lower than their real market value.

Changes Affecting 2009-10 Property Taxes
(Rates per $1000 of Assessed Value)

Benton County Health and Safety Local Option which was passed in 2007 has levied a reduced rate of $.59 which is a decrease of $0.31 from last year.

Country Estates Road District Local Option was passed in 2008 for a five year term at a rate of $.0494.

Lane Community College passed a 15 year bond in 2008 in the amount of $83 million, and has levied for $6,075,000. This generated a rate of $0.2343 which replaces the old bond that levied a rate of .2514 last year.

Central School District passed a 30 year bond in 2008 in the amount of 47.3 million and has levied for $2,417,004 This generated a rate of $2.3602

Corvallis 509J Local Option which was passed in 2006 has levied its full tax rate of $1.50, which is an increase of $.30 from last year.

Mary’s River Estates Road District is requesting a reduced permanent rate of $2.206 which is a reduction of $.7354 from their approved permanent rate of $2.9414