Real Estate Math

A Bend property sold for $425,000. The county assessor's real market value (RMV) is $410,000 and the maximum assessed value (MAV) is $280,000. Under Oregon's Measure 50 tax system, property taxes are based on:

AThe sale price of $425,000
BThe real market value of $410,000
CThe lower of MAV or RMV — in this case the MAV of $280,000✓ Correct
DThe average of MAV and RMV

Explanation

Under Oregon Ballot Measure 50 (1997), property taxes are calculated on the assessed value, which is the LOWER of the maximum assessed value (MAV) or real market value (RMV). The MAV grows at a maximum of 3% per year.

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