The 53 taxing districts in Tillamook County make up the bulk of assessments, at approximately 98 percent, so most of the money collected is used by local agencies. Other special assessments, fees and charges, such as two small levies that go to the state, make up the remainder of property taxes in Tillamook County. Lutz said properties within Tillamook Fire District and the Nedonna area, served by Rockaway Beach Fire Department, had some of the highest property tax increases, due to local taxes. Tillamook Fire District properties increased by approximately 6 percent, due to a bond levy that passed in the 2000 primary election, according to Lutz. Nedonna's increase stems from a recently passed local option levy for continued fire service.
Property taxes differ from community to community.
Lutz said they depend on where properties are located and what governments serve those properties. City properties generally pay more in taxes than properties in unincorporated areas, added Lutz. The maximum assessed value is set by Measure 50, and in most cases is 1995 real market value minus 10 percent, plus a 3 percent per year increase. Since quite a bit of appreciation has occurred since 1995, over 90 percent of properties are taxed on the maximum assessed value. An exception to the rule would be the beachfront Capes development, in between Netarts and Oceanside, where the real property value dropped considerably, due to stability concerns.