Real Property Assessment and Taxation

All real property in Tillamook County is subject to taxation unless specifically exempted from property taxes. 

The Oregon Revised Statutes (ORS 307.010 (1)(b)) define real property to include:

      (A) The land itself, above or under water;

      (B) All buildings, structures, improvements, machinery, equipment or fixtures erected upon, above or affixed to the land;

      (C) All mines, minerals, quarries and trees in, under or upon the land;

      (D) All water rights and water powers and all other rights and privileges in any way appertaining to the land; or

      (E) Any estate, right, title or interest whatever in the land or real property, less than the fee simple.

      (2) Where the grantor of land has, in the instrument of conveyance, reserved or conveyed:

      (a) Any of the timber standing upon the land, with the right to enter upon the ground and remove the timber, the ownership of the standing timber so reserved or conveyed is an interest in real property.

      (b) The right to enter upon and use any of the surface ground necessary for the purpose of exploring, prospecting for, developing or otherwise extracting any gold, silver, iron, copper, lead, coal, petroleum, gases, oils or any other metals, minerals or mineral deposits in or upon the land, such right is an interest in real property.

To value real property in Tillamook County, the assessment department follows the guidance set by state laws and administrative rules created by the Oregon Department of Revenue.  For additional information on a specific property, please use our Account Query or contact our office. 

For additional information on this process, please review this circular published by the Oregon Department of Revenue.