Tax Statement Explained

Click on the numbers below for more information on your property tax statement.

(This is just a sample statement)

  1. Header Text of Property Tax Statement - Indicates date of Real Property Tax Statement, The Tax Collector's Mailing Address, Your Account Number
  2. Key Property Data - Legal property description Map, Tax lot and code area
  3. Ownership and Mailing Address - Name of property owners and their mailing address.  According to our records, this is the person responsible for paying this tax statement. Mailing address changes may be made by filling out the request form on the back of the statement and can be returned with your payment.
  4. Comparative Tax Values - Market Value (RMV) is the assessor’s estimate of the price your property would sell for as of January 1.  Your Taxable Value is based on your Market Value or Assessed Value, (Maximum Assessed Value), whichever is lower.  Your value is determined by the constitutional limitation called Measure 50 and may increase by 3% per year.  If you are currently receiving a Veteran’s Exemption, it will be noted in this section.
  5. Informational Section - Phone numbers to call for billing questions or value questions.  If your taxes are paid by a mortgage company, your lender account number will be in this location.
  6. Payment Options and Due Dates -
    1. Taxes can be paid in full or in thirds. 
    2. To receive a 3% discount, full payment must be postmarked by November 15th. 
    3. Payment instructions and schedules are printed on the back of the statement. 
    4. Acceptable forms of payment are cash, checks, money orders, or Online Payments by credit card; Visa or Mastercard only Debit card or E-check.
      Only payments mailed by November 15 deadline are mailed to:
      Lincoln County Tax Collector
      225 W. Olive St.
      Room 205
      Newport, OR 97365

      Late payments or trimester payments due February 15 and May 15 MUST be sent to the Lincoln County Tax Collector, 225 W Olive Street, Room 205, Newport, OR 97365.  Lincoln County cannot accept credit card, debit card or e-check payments at the tax collection office.

  7. Delinquent Taxes - This is the amount of tax owed from prior year(s).  Delinquent tax amounts are included in your Payment Options (Section 6).  Taxes identified with an asterisk (*) are subject to foreclosure.  Payments are applied to the oldest tax year first.  Call our collection office at (541) 265-4139 if you have questions.

  8. Allocation of Taxes to Districts - Your tax statement shows the taxes collected for each of the districts in which your property is located.

    Education Taxes:
    Assessed for Oregon Coast Community College-Linn-Benton-Lincoln Educational Service District and your K-12 school district.

    General Government:
    Taxes paid to cities, regional government, county and special districts.

    Bond Taxes:
    Finance capital improvements such as school buildings or county buildings that have been authorized by the voters.

  9. Total Taxes Due (After Discount) - To receive the 3% discount on the current year, as shown here, full payment must be postmarked or received by November 15. (Returned checks may lose the discount.)

  10. Payment Stub -

    1. If you received a GREEN statement, tear off this portion of the statement and return it with your payment in the blue envelope provided.

    2. If you received a YELLOW statement, this indicates either:
      You are a recipient of a Senior or Disabled Tax Deferral Program in which the Oregon Department of Revenue will pay all or part of the property tax;
      - OR -
      Our records indicate a mortgage company has requested your property tax bill. If you have had any changes in your mortgage in the last several months please check with your lender to make sure your property taxes will still be paid for you. If you have purchased, sold or refinanced in the past several months, please contact your lender.Property owners are ultimately responsible for paying the tax.