STATEMENT of TAXES & SUMMARY OF ASSESSMENT ROLL for Josephine County, Oregon

This summary is designed to assist you in understanding the property tax assessment in our county. The records and services of
Total assessed value of taxable property ASSESSMENT DATE
our office are open to you, the public, and you are encouraged to discuss your assessment questions or concerns with staff
$7,527,274,297 members. January 1, 2017
The Assessor values your property through methods prescribed by state laws and regulations. The Assessor does not determine EFFECTIVE LIEN DATE
Total taxes and assessments imposed in county the taxing districts your property may be in nor does the Assessor control the amount of money your taxing districts require. July 1, 2017
$78,947,073.31 Constance L. Roach, FISCAL YEAR ENDING
Josephine County Assessor June 30, 2018
October 6, 2017

2017-18 ASSESSED VALUES, TAX RATES, TAXES & ASSESSMENTS BY DISTRICT

Amount Extended Net of Amount to Urban Renewal
Permanent Local Total Permanent Total Amount M5 Compression Add'l Taxes Amount to be
District Assessed Value Rate Option Bonds Tax Rate Rate Local Option Bonds to be Raised Loss & Penalties Received
Josephine County 7,527,274,297 0.5867 1.0100 0.1405 1.7372 4,382,535.65 7,602,548.04 1,049,707.32 13,034,769.51 (10.75) 124,917.95 13,159,698.21
City of Grants Pass 3,151,138,925 4.1335 1.7900 0.3827 6.3062 12,787,323.64 5,640,539.95 1,205,941.45 19,633,787.30 (8.87) 24,229.47 19,658,025.64
City of Cave Junction 134,310,642 1.8959 1.8959 254,638.83 0.00 0.00 254,638.83 0.00 91.23 254,730.06
Three Rivers School Dist 4,243,449,618 3.7262 0.5252 4.2514 15,806,569.61 0.00 2,227,904.80 18,034,474.41 0.00 147,122.12 18,181,596.53
Grants Pass School Dist #7 3,283,824,679 4.5248 4.5248 14,604,722.45 0.00 0.00 14,255,029.77 (174,846.34) 12,350.60 14,442,226.71
Rogue Community College 7,527,274,297 0.5128 0.0555 0.5683 3,830,684.07 0.00 417,765.89 4,208,743.86 (19,853.05) 21,207.70 4,249,804.61
Southern Oregon ESD 7,527,274,297 0.3524 0.3524 2,632,446.32 0.00 0.00 2,605,160.96 (13,642.68) 13,148.38 2,631,952.02
Applegate RFPD #9 65,449,947 1.6787 0.9200 2.5987 109,870.86 60,214.02 0.00 170,084.88 0.00 576.40 170,661.28
Illinois Valley RFPD #1 637,726,972 1.8701 0.5000 0.2256 2.5957 1,192,613.70 318,877.95 143,871.36 1,655,358.09 (2.46) 46,387.80 1,701,748.35
Williams RFPD 182,726,031 1.0552 0.6500 1.7052 192,812.52 118,771.98 0.00 311,584.50 0.00 938.98 312,523.48
Wolf Creek RFPD 36,080,279 2.1865 0.5900 2.7765 78,889.57 21,287.31 0.00 100,174.76 (1.06) 68.02 100,243.84
Jos Co 4H/Ext Service 7,527,274,297 0.0459 0.0459 342,984.28 0.00 0.00 342,984.16 (0.06) 1,712.69 344,696.91
Kerby Water District 13,675,277 - 1.8281 1.8281 0.00 0.00 24,999.86 24,999.86 0.00 174.13 25,173.99
Josephine Comm. Library Dist 3,535,341,141 0.3900 0.3900 1,356,410.67 0.00 0.00 1,356,410.01 (0.33) 1,826.05 1,358,236.39
Grants Pass Urban Renewal** ** 0.00 0.00 0.00 613,934.68 (0.11) - 613,934.79
**Urban Renewal division of tax rate determined by formula outlined in Oregon law. Special Assessments:
Varies depending on code area. City of Grants Pass Delinquent Sewer 54,772.11
Permanent tax rates for the various taxing districts do not change. Districts may levy local option levies or bond Ft Vannoy Irrigation District 50,935.08
repayment levies in addition to the permanent rates with voter approval. Taxes are calculated on each individual Mfd Structure Community Resource Center Fee (338.73) 24,401.27
parcel to determine the applicable limitations of Article XI of Section 11 of the Oregon Constitution for each parcel. OR Forestry Fire, Timber & Surcharge 1,611,712.04
(208,704.44) 394,751.52 78,947,073.31
SUMMARY OF ASSESSMENT ROLL; JOSEPHINE COUNTY, OREGON; Fiscal Year Ending June 30, 2018
TAXABLE TAXABLE
REAL MARKET REAL MARKET
TAXABLE PROPERTY
VALUE
ASSESSED EXEMPT & SPECIALLY ASSESSED PROPERTY
VALUE
ASSESSED OFFICE OF JOSEPHINE COUNTY ASSESSOR
VALUE VALUE
Real Property Partially & Totally Exempt Constance L Roach, Assessor
Land $ 4,018,632,200 * Business/Housing/Misc. 136,678,222 70,962,788 Courthouse, 500 NW 6th Street, Dept 3
Improvements 5,605,121,320 * Commercial Facilities under Construction Grants Pass, Oregon 97526
Gross Real Property 9,623,753,520 7,146,288,463 Publicly Owned Property 929,433,520 839,970 Phone (541) 474-5260
Less Veteran's, Active Duty Exemptions ** (35,392,230) Social Welfare Exemptions 291,839,760 36,225,704 e-mail: assessor@co.josephine.or.us
TOTAL REAL PROPERTY 9,623,753,520 7,110,896,233 Total Partially & Totally Exempt 1,357,951,502 108,028,462
Manufactured Homes Specially Assessed Property
All Manufactured Homes 75,180,220 69,137,770 Farm Property 141,477,110 13,049,540
Less: Veteran's Exemptions ** (2,289,060) Forest Property 386,001,410 21,469,030
TOTAL MANUFACTURED HOMES 75,180,220 66,848,710 Open Space 3,745,880 635,070
NON-PROFIT HOUSING (billed to state) 2,944,140 2,155,620 Conservation Easements 1,711,180 103,560
PERSONAL PROPERTY 120,458,868 120,441,533 Low Income Rental Housing 33,157,200 6,340,830
PUBLIC UTILITIES 230,387,612 226,932,201 Total Specially Assessed Property $ 566,092,780 $ 41,598,030
TOTAL VALUE OF TAXABLE PROPERTY $ 10,052,724,360 $ 7,527,274,297 TOTAL EXEMPT & SPECIALLY ASSESSED PROPERTY $ 1,924,044,282 $ 149,626,492
* Under Measure 50, the assessed value of property is determined in total, and cannot be separated into component parts.
** Veteran's and Active Duty exemptions applied against assessed value only
 Separate & Combined Tax Rates for the Various Taxing Districts in Josephine County - Tax Year 2017-18
Code 1; Grants Pass; School District #7; Library District; URA Code 10; Wolf Creek RFPD; 3Rivers School District
Josephine County 1.7240 Josephine County 1.7372
City of Grants Pass 6.2307 Wolf Creek Rural Fire Protection District 2.7765
Grants Pass School District #7 4.4338 Three Rivers School District 4.2514
Rogue Community College 0.5590 Rogue Community College 0.5683
Southern Oregon Education Service District 0.3460 Southern Oregon Education Service District 0.3524
4H/Extension Service District 0.0451 4H/Extension Service District 0.0459
Josephine Community Library District 0.3829 Total Tax Rate: 9.7317
Grants Pass Urban Renewal Plan-2016 0.2033 Code 11; Wolf Creek RFPD; 3Rivers School District; Library District
Total Tax Rate: 13.9248 Josephine County 1.7372
Code 2; Cave Junction; 3Rivers School District; Library District Wolf Creek Rural Fire Protection District 2.7765
Josephine County 1.7372 Three Rivers School District 4.2514
City of Cave Junction 1.8959 Rogue Community College 0.5683
Illinois Valley Rural Fire Protection District #1 2.5957 Southern Oregon Education Service District 0.3524
Three Rivers School District 4.2514 4H/Extension Service District 0.0459
Rogue Community College 0.5683 Josephine Community Library District 0.3900
Southern Oregon Education Service District 0.3524 Total Tax Rate: 10.1217
4H/Extension Service District 0.0459 Code 13; City of Grants Pass; School Dist #7; Library District; URA
Josephine Community Library District 0.3900 Josephine County 1.7240
Total Tax Rate: 11.8368 City of Grants Pass 6.2307
Code 3; Josephine County; School District #7 Grants Pass School District #7 4.4338
Josephine County 1.7372 Rogue Community College 0.5590
Grants Pass School District #7 4.5248 Southern Oregon Education Service District 0.3460
Rogue Community College 0.5683 4H/Extension Service District 0.0451
Southern Oregon Education Service District 0.3524 Josephine Community Library District 0.3829
4H/Extension Service District 0.0459 Grants Pass Urban Renewal Plan-2016 0.2033
Total Tax Rate: 7.2286 Total Tax Rate: 13.9248
Code 4; Illinois Valley RFPD; 3Rivers School District Code 14; Applegate RFPD; 3Rivers School District
Josephine County 1.7372 Josephine County 1.7372
Illinois Valley Rural Fire Protection District #1 2.5957 Applegate Rural Fire Protection District #9 2.5987
Three Rivers School District 4.2514 Three Rivers School District 4.2514
Rogue Community College 0.5683 Rogue Community College 0.5683
Southern Oregon Education Service District 0.3524 Southern Oregon Education Service District 0.3524
4H/Extension Service District 0.0459 4H/Extension Service District 0.0459
Total Tax Rate: 9.5509 Total Tax Rate: 9.5539
Code 5; Josephine County; 3Rivers School District Code 15; City of Grants Pass; 3Rivers Schl Dist; Library Dist; URA
Josephine County 1.7372 Josephine County 1.7240
Three Rivers School District 4.2514 City of Grants Pass 6.2307
Rogue Community College 0.5683 Three Rivers School District 4.2344
Southern Oregon Education Service District 0.3524 Rogue Community College 0.5590
4H/Extension Service District 0.0459 Southern Oregon Education Service District 0.3460
Total Tax Rate: 6.9552 4H/Extension Service District 0.0451
Code 6; Williams RFPD; 3Rivers School District; Library District Josephine Community Library District 0.3829
Josephine County 1.7372 Grants Pass Urban Renewal Plan-2016 0.1293
Williams Rural Fire Protection District 1.7052 Total Tax Rate: 13.6514
Three Rivers School District 4.2514 Code 16; City of Grants Pass; 3Rivers Schl Dist; Library Dist; URA
Rogue Community College 0.5683 Josephine County 1.7240
Southern Oregon Education Service District 0.3524 City of Grants Pass 6.2307
4H/Extension Service District 0.0459 Three Rivers School District 4.2344
Josephine Community Library District 0.3900 Rogue Community College 0.5590
Total Tax Rate: 9.0504 Southern Oregon Education Service District 0.3460
Code 7; Illinois Valley RFPD; 3Rivers School Dist; Library Dist 4H/Extension Service District 0.0451
Josephine County 1.7372 Josephine Community Library District 0.3829
Illinois Valley Rural Fire Protection District #1 2.5957 Grants Pass Urban Renewal Plan-2016 0.1293
Three Rivers School District 4.2514 Total Tax Rate: 13.6514
Rogue Community College 0.5683 Code 18; Illinois Vly RFPD; Kerby Water Dist; Library District
Southern Oregon Education Service District 0.3524 Josephine County 1.7372
4H/Extension Service District 0.0459 Illinois Valley Rural Fire Protection District #1 2.5957
Josephine Community Library District 0.3900 Three Rivers School District 4.2514
Total Tax Rate: 9.9409 Rogue Community College 0.5683
Code 8; Josephine County; 3Rivers School Dist; Library Dist Southern Oregon Education Service District 0.3524
Josephine County 1.7372 4H/Extension Service District 0.0459
Three Rivers School District 4.2514 Kerby Water District 1.8281
Rogue Community College 0.5683 Josephine Community Library District 0.3900
Southern Oregon Education Service District 0.3524 Total Tax Rate: 11.7690
4H/Extension Service District 0.0459 Code 19; Josephine Co; Kerby Water Dist; Library District
Josephine Community Library District 0.3900 Josephine County 1.7372
Total Tax Rate: 7.3452 Three Rivers School District 4.2514
Code 9; Williams RFPD; 3Rivers School District Rogue Community College 0.5683
Josephine County 1.7372 Southern Oregon Education Service District 0.3524
Williams Rural Fire Protection District 1.7052 4H/Extension Service District 0.0459
Three Rivers School District 4.2514 Kerby Water District 1.8281
Rogue Community College 0.5683 Josephine Community Library District 0.3900
Southern Oregon Education Service District 0.3524 Total Tax Rate: 9.1733
4H/Extension Service District 0.0459
Total Tax Rate: 8.6604
LOCAL OPTION LEVIES
District Final Year Purpose rate
Josephine County 2021-2022 Animal Control $0.08
Josephine County 2021-2022 Adult Jail; Juvenile Detention $0.93
Grants Pass 2017-2018 Public Safety $1.79
Applegate RFPD #9 2018-2019 operation of the fire district $0.92
Illinois Valley RFPD #1 2021-2022 hire firefighter/EMTs $0.50
Williams RFPD 2021-2022 operation of the fire district $0.65
Wolf Creek RFPD 2020-2021 operation of the fire district $0.59
**Amount raised by Local Option Levies may only be used for
the purpose stated in the ballot measure that was submitted to & approved by voters.
BONDS
District Purpose of Bond *Bond Final Year
Josephine County Construction of Adult Jail 2017-2018
City of Grants Pass Fire & Police Facilities 2019-2020
Three Rivers School District Replace/renovate school buildings 2022-2023
Rogue Community College Capitial Improvements 2037-2038
Illinois Valley Rural Fire Protection District #1 Capitial Construction, Improvements & Fire Equip 2023-2024
Kerby Water District Water distribution system 2035-2036
*Bond final year subject to change; for more information contact taxing district directly.
**Amount raised by Bonds may only be used for the purpose stated in the ballot measure that was submitted to and approved by voters.
Tax rates are BILLING RATES; not to be confused with Measure 50 Permanent Rates. Application of billing rates
to individual accounts assessed value may not produce the actual tax amount billed under Measure 5.