SALEM, OR — Marion County tax statements will be mailed October 14th and should arrive in property owner mailboxes shortly thereafter. Tom Rohlfing, Marion County Assessor, certified the 2025-26 Property Tax Roll on October 02, 2025.
As of the January 1, 2025, valuation date, the aggregate Real Market Value (RMV) of all property county-wide increased by 5.58% from last year, to $76.68 billion. Real Market Value is the estimated amount in cash that could reasonably be expected to be paid for a property by an informed buyer to an informed seller.
Growth has continued to slow overall; however, new subdivisions, construction, remodels, and localized increases in residential values within cities and towns contributed to an overall rise in the total real market value (RMV) of residential property. The total RMV for residential properties reached $34.93 billion, representing a 4.07% increase from 2024. The total value of rural properties including acreage homes, farms, and forest lands slowed slightly compared to last year but still showed moderate growth, with an RMV of $14.64 billion, a 5.31% increase from 2024. Commercial and industrial properties experienced stable growth, reaching a combined RMV of $24.44 billion, a 7.21% increase from 2024.
Due to Measure 50 benefits, some homeowners will experience smaller tax increases than the preceding figures suggest. The typical unchanged home will experience only a 3% increase in assessed value no matter where they are in the county. However, changes in tax rates due to new or expiring bonds will significantly affect owners in selected communities.
Assessed Value (AV) increased countywide by 4.81% to $34.98 billion, standing at just 45.62% of total Real Market Value. The main reason for the difference between Assessed Values and Real Market Values are due to the Measure 50 limit of 3% annual growth in the Maximum Assessed Value of unchanged property. Other reasons for the difference in Assessed Values and Real Market Values include 12,233 properties which receive farm or forest special assessment, and 15,638 properties which receive full or partial tax exemptions.
Properties located within the City of Salem will see an average tax increase of about 8% due to a new voter approved local option levy ($0.98/$1,000), Salem/Keizer school bond increase (+$2.2 million) and an increase to the Chemeketa Community College Bond (+$1.7 million) due bond retirement and new voter approved bond. Properties located with Aumsville’s Rural Fire Patrol District will see a voter approved local option levy ($0.44/$1,000).
For the 2025-26 tax year the Oregon Department of Forestry (ODF) certified to Marion County a 178.566 cents/acre rate, this is a 107.324 cents/acre rate reduction from the 2024-25 tax year. The minimum surcharge increased from the 2024-25 tax year to $20.00 for a vacant lot or parcel and increased to $58.00 for all lots that contain a structure.
The largest share of Marion County property taxes will go to schools, the community college, and educational service districts receiving (44.40%) of the total. Other major recipients include Cities (23.74%), Marion County government (16.98%), and Fire Districts (7.06%). Urban renewal districts receive approximately (3.88%). Total tax collectibles for the 2025-26 tax year are $613,393,747.72.
Mr. Rohlfing encourages property owners to promptly review their tax statement for accuracy. This includes checking for correct ownership, mailing, and location addresses. To aid this, the Assessor’s Office provides a wide array of information on its website, including more detailed information about each property and how it is assessed. The property records portion of the Assessor’s Office website allows you to search for a property in multiple ways, including a map search tool.
A maximum property tax discount of 3% can be received by paying in full by November 17th.
Owners with questions, or who feel changes are needed, should contact the Assessor’s Office at 503-588-5144. Those who disagree with the Real Market Value placed on their property are encouraged to request a review prior to filing an appeal. If the property owner still does not agree with the value once the review is completed, instructions on the back of the tax statement describe how to appeal to the local Property Value Appeals Board, comprised of community volunteers.
