County assessor explains property-tax "compression" and what Measure 5/50 means for levies
Get AI-powered insights, summaries, and transcripts
Subscribe
Summary
The Harney County assessor gave a technical briefing on Measure 5/50-era rules, maximum assessed value vs. real market value, and how compression reduces collections; countywide compression losses in 2025 were reported at about $218,859.
Assistant/County Assessor (presenter) briefed the court on how Oregon's Measure 5 and Measure 50 rules determine taxable value and can create "compression," where real market value and maximum assessed value converge and limit tax growth for certain accounts.
The assessor walked commissioners through the two-part calculation ' how real market value is multiplied by statutory rates (the 5/10 multipliers used for school and government components) and how the lower of the resulting base or the account's maximum assessed value becomes the taxable base. Using local examples, the assessor showed how some parcels fall into compression and reduce county revenue streams. The assessor reported Harney County's estimated compression loss for 2025 at about $218,859, with notable losses in Burns ($56,000) and Hines ($97,402) shown in the office's spreadsheet analysis.
Commissioners asked whether local-option levies or district-based taxes remain possible; the assessor said they are, but the effect of any new levy depends on every individual tax account and requires account-level testing to estimate revenue. The assessor also noted that a ratio study and routine maintenance (reappraisal cycles, omitted-property discovery via services such as EagleView) influence when compression arises or recedes.
No formal vote or policy change was taken at the meeting; the briefing was recorded for budget-planning and possible future local-option discussions.