COLUMBIA COUNTY, Columbia County will collect $107,322,331.38 in property taxes this year from businesses and private landowners, but only about 9.54%, roughly $10.2 million, goes into the county’s general fund, the county said in a news release published Oct. 16.
The largest share, 46.94%, or $50,381,004.47, supports education: five school districts, one educational service district and Portland Community College.
Fire districts receive over 18.99%, or $20,379,829.04. They serve the entire county, from Vernonia to Clatskanie to Scappoose.
An additional 3.95%, or $4.2 million, goes to the Jail Operation Fund, supported by a local option levy approved by county voters. A second local option levy for the Sheriff’s Office, the Enhanced Law Enforcement levy, will generate over $2.1 million, or 1.97% of the total.
Cities receive $9,940,329.74, special districts $6,496,422.58, urban renewal $1,918,488.04, and drainage and special assessments $1,616,421.10.
In all, just under 85% of property tax revenues go to local schools, city governments and special districts, such as those that manage emergency services or soil and water conservation.
General fund dollars mainly support law enforcement and public safety, including the Columbia County Sheriff’s Office, jail operations and the District Attorney’s Office. The rest pays for general county administration, including the Assessor’s Office, Land Development Services, Juvenile Services and the County Commission.
Tax rates vary with the mix of taxing districts in each of the county’s 88 tax code areas. Residents of cities often pay higher taxes than rural property owners because their taxes also fund services such as city parks, libraries or voter-approved bonds which typically do not exist in rural areas.
Property owners can find their tax code number in the upper left corner of their property tax statement. The release says the charges for each tax code area are listed under “2026 Summary of Tax Rates” on the county Assessor’s webpage.
The county Assessor, an elected official, regulates property taxes based on the most recent property value assessments for homes, businesses and land.
Property owners with questions about their property valuation, or who believe their assessment is inaccurate, can call the Assessor’s Office at 503-397-2240. All tax appeals must be filed with the County Clerk by Dec. 31.