Assessor Department - Max Assessed & Assessed Values

Maximum assessed value (MAV): A term defined by Measure 50 which was approved by Oregon voters in 1997. The maximum (limit) of a property's assessed value (AV). MAV is the greater of 103% of the properties AV from the prior year or 100% of the properties MAV from the prior year. MAV may be increased or recalculated under certain circumstances to reflect changes to the property (exceptions).

Assessed Value (AV): The lesser of the properties maximum assessed value (MAV) or real market value (RMV). For specially assessed property, the lesser of RMV or MAV for any market portion plus the lesser of the specially assessed value (SAV) or maximum specially assessed values (MSAV) for each individual soil class, qualified homesite and on site development.

For more information refer to the Oregon Department of Revenues website.

Oregon Department of Revenue (Property Tax)


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