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County assessor explains property-tax "compression" and what Measure 5/50 means for levies
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…
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