The Columbia County Finance and Taxation Department recently sent taxpayers their annual statement. Payments are due by November 15, 2021.

Property taxes pay for a number of critical services. These include public safety (law enforcement, fire and emergency services), parks, schools, public transportation, public defense, elections, community justice, and a host of other important municipal services.

Columbia County will collect $86,053,943 in taxes from both businesses and private landowners this year. But the majority of that amount doesn’t stay in county coffers – only 9.64 percent, or roughly $8.3 million, goes into the county’s general fund. An additional 3.95 percent, or $3.4 million, goes to the Jail Operation Fund from the local option levy approved by county voters.

General fund dollars largely pay for county law enforcement and public safety, including Columbia County Sheriff’s Office, jail operations, and the district attorney’s office. The remainder pays for general county administration, including the assessor’s office, land development services, juvenile services, and the county commission. More than 85 percent of property tax funds collected are distributed to local schools, cities, and special districts, such as those that manage 911 services or soil and water conservation, to name a few.

Here’s the breakdown:

• Schools: $40,071,980 - 46 percent
• Fire Districts: $16,578,566 - 19 percent
• Columbia County Government: $11,789,404- 14 percent
• City Governments: $8,376,182 - 10 percent
• Special Districts: $6,429,123 – 7 percent
• Urban Renewal: $1,365,680 - 2 percent
• Drainage/Special Assessments:$1,443,008 - 2 percent
  • TOTAL: $86,053,943

There was one new voter-approved local option levy for the Rainier Cemetery District. Those with properties within that district will see a line item of $.05 per thousand of assessed value on their tax statement.

Another local option levy to note is that of the Scappoose Rural Fire Department. Voters within this district approved an increase of $.75 to the district. This brings their rate from $1.24 per thousand of assessed value to $1.99 per thousand of assessed value.

Columbia County has 91 tax code areas that are comprised of various combinations of taxing districts that serve that area. Therefore, where your property is located dictates the rate and type of taxes you pay. City dwellers can often pay more than rural property owners because of local taxes that go to parks, libraries, or local voter-approved bonds, among other benefits.

On the top left of your property tax statement is your code number. To see the exact charges for your specific code, go to the county Assessor’s webpage at columbiacountyor.gov and open the 2021-22 Summary of Assessment & Tax Roll. The document contains a list of all agencies in the county that receive the taxes.

The vast majority of taxes – 46 percent – goes towards education, including five school districts, one educational service district, and Portland Community College.

Fire districts receive more than 19 percent of the total. These districts cover the entire county, from Vernonia to Clatskanie to Scappoose.

The county tax assessor, an elected official, regulates property taxes and bases them on the most recent property value assessment for homes, businesses, and land. For more information about your Columbia County property valuation, or if you believe your property tax assessment was unfair, contact the county Assessor’s office at 503-397-2240. All tax appeals are due to the County Clerk no later than January 3, 2022.