# Sources: Union County permanent property-tax rate

Last independently verified: August 9, 2026

This index identifies the primary record for each material claim in "The Rate That Never Moved." Local PDFs are public archival copies or clearly labeled excerpts from the official documents linked beside them.

## Nine-year permanent-rate series

The first page of each assessor Summary of Taxes supplies the Union County government line: real market value, Measure 5 value, assessed value, billing rate, extended tax amount, imposed tax amount, additional taxes or penalties, amount to be received, compression loss and distribution share.

| Tax year | Local archival copy | Official county source |
|---|---|---|
| 2017-18 | [Tax Summary 2017](/evidence/union-county/tax-rates/tax-summaries/Tax-Summary-2017.pdf) | [County PDF](https://unioncountyor.gov/wp-content/uploads/2013/08/Tax-Summary-2017.pdf) |
| 2018-19 | [Tax Summary 2018](/evidence/union-county/tax-rates/tax-summaries/aTax-Summary-2018-PDF.pdf) | [County PDF](https://unioncountyor.gov/wp-content/uploads/2018/10/aTax-Summary-2018-PDF.pdf) |
| 2019-20 | [Tax Summary 2019](/evidence/union-county/tax-rates/tax-summaries/Tax-Summary-2019.pdf) | [County PDF](https://unioncountyor.gov/wp-content/uploads/2019/10/Tax-Summary-2019.pdf) |
| 2020-21 | [Tax Summary 2020](/evidence/union-county/tax-rates/tax-summaries/Tax-Summary-2020.pdf) | [County PDF](https://unioncountyor.gov/wp-content/uploads/2020/11/Tax-Summary-2020.pdf) |
| 2021-22 | [Summary Sheet 2021](/evidence/union-county/tax-rates/tax-summaries/Summary-Sheet-2021.pdf) | [County PDF](https://unioncountyor.gov/wp-content/uploads/2022/08/Summary-Sheet-2021.pdf) |
| 2022-23 | [Tax Summary 2022](/evidence/union-county/tax-rates/tax-summaries/Tax-Summary-2022.pdf) | [County PDF](https://unioncountyor.gov/wp-content/uploads/2022/11/Tax-Summary-2022.pdf) |
| 2023-24 | [Tax Summary 2023](/evidence/union-county/tax-rates/tax-summaries/Tax-Summary-2023-3.pdf) | [County PDF](https://unioncountyor.gov/wp-content/uploads/2024/08/Tax-Summary-2023-3.pdf) |
| 2024-25 | [Tax Summary 2024](/evidence/union-county/tax-rates/tax-summaries/Tax-Summary-2024.pdf) | [County PDF](https://unioncountyor.gov/wp-content/uploads/2024/11/Tax-Summary-2024.pdf) |
| 2025-26 | [Tax Summary 2025](/evidence/union-county/tax-rates/tax-summaries/Tax-Summary-2025.pdf) | [County PDF](https://unioncountyor.gov/wp-content/uploads/2025/10/Tax-Summary-2025.pdf) |

The county's [Tax Summary Sheets index](https://unioncountyor.gov/tax-summary-sheets/) links all nine official files.

Claims supported: the 2.9668 rate in every year; each year's assessed value and imposed amount; endpoint growth in assessed value, real market value and imposed tax; the distinction between extended and imposed tax; tax-code-area variation; and the separate 0.1200 weed local-option line.

## Oregon property-tax structure

- [Oregon Department of Revenue: Property assessment and taxation](https://www.oregon.gov/DOR/programs/property/Pages/personal-property.aspx) - permanent-rate limits, local options, combined tax rates, maximum assessed value, changed-property exceptions and Measure 5 compression.
- [Oregon Department of Revenue: Local Budgeting Manual](https://www.oregon.gov/dor/programs/property/Documents/Local%20Budgeting%20Manual%2C%20150-504-420.pdf) - permanent-rate rules at printed pages 35-36; Union County's 2.9668 permanent-rate authority at printed page 105.

Claims supported: an established permanent-rate limit cannot be changed by ordinary district or voter action; a district may impose less and later return to its full authority; assessed value is generally the lower of real market value and maximum assessed value; the ordinary 3% maximum-assessed-value rule has changed-property exceptions; and a parcel's bill combines the rates of the districts serving it.

## Final adopted budgets and annual levy

- [Resolution 2025-12 excerpt](/evidence/union-county/tax-rates/budget/Resolution-2025-12-adopted-budget-excerpt.pdf) - five-page resolution extracted from pages 11-15 of the [official FY 2025-26 approved budget](https://unioncountyor.gov/wp-content/uploads/2025/07/Approved-Budget-for-Website-FY-2025-26-new.pdf). It adopts $70,518,135 and imposes 2.9668 plus the separate 0.1200 weed rate.
- [Resolution 2026-07 excerpt](/evidence/union-county/tax-rates/budget/Resolution-2026-07-adopted-budget-excerpt.pdf) - five-page resolution extracted from pages 16-20 of the [official FY 2026-27 approved budget](https://unioncountyor.gov/wp-content/uploads/2026/07/Approved-Budget-for-Website-FY-2026-27.pdf). It adopts $69,672,232 and imposes 2.9668 plus the separate 0.1200 weed rate.
- [Pre-adoption FY 2026-27 Form LB-1 notice](/evidence/union-county/tax-rates/budget/LB-1-FY-2026-27-pre-adoption-notice.pdf) - lists $69,172,232 for the approved budget before final adoption, $7,790,000 in estimated property taxes to be received, and $70,365,199 in the prior-year adopted-budget comparison column.
- [June 24, 2026 commission minutes](/evidence/union-county/tax-rates/minutes/rbm-06242026m.pdf) - budget hearing and adoption meeting.

Claims supported: the final adopted totals; the $500,000 difference between the notice and Resolution 2026-07; the distinction between a budget total, a property-tax estimate, a tax imposed on the roll and a permanent rate; and the board's annual act of imposing the existing rate.

## Weed local-option levy

- [Measure 31-87 official 2016 results excerpt](/evidence/union-county/tax-rates/elections/Measure-31-87-official-results-excerpt.pdf) - official final vote, 4,617 yes to 3,498 no. Source page 37 of the [official county abstract](https://unioncountyor.gov/wp-content/uploads/2015/12/Union-County-Abstract.pdf).
- [Official 2016 ballot-measure information](https://unioncountyor.gov/wp-content/uploads/2013/08/2016-Primary-Candidate-and-Measure-Info.pdf) - 0.12 per $1,000 for five years beginning in 2016-17.
- [Measure 31-104 official 2021 results excerpt](/evidence/union-county/tax-rates/elections/Measure-31-104-official-results-excerpt.pdf) - official final vote, 2,916 yes to 1,600 no. Source page 16 of the [official final summary](https://unioncountyor.gov/wp-content/uploads/2021/06/2105_OfficialFinal_Summary.pdf).
- [Official 2021 sample ballot](https://unioncountyor.gov/wp-content/uploads/2021/04/Sample-Ballot.pdf) - identifies Measure 31-104 as a five-year 0.12-per-$1,000 weed-control local option beginning in 2021-22.
- [January 21, 2026 commission minutes](/evidence/union-county/tax-rates/minutes/minutes-2026-01-21.pdf) - Weed Advisory Board request, the 0.12 proposal, unanimous referral motion and unanimous adoption of Resolution 2026-01.
- [Official 2026 ballot-measure description](https://unioncountyor.gov/wp-content/uploads/2026/03/Candidates-on-Ballot.pdf) - Measure 31-123, the same 0.12 rate for five years beginning in 2026-27.
- [Measure 31-123 official 2026 results excerpt](/evidence/union-county/tax-rates/elections/Measure-31-123-official-results-excerpt.pdf) - official final vote, 5,296 yes to 3,496 no. Source page 15 of the [official final summary](https://unioncountyor.gov/wp-content/uploads/2026/06/Summary-2605.pdf).

Claims supported: the separate local-option character of the weed levy; the board's referral role; voter authorization; the unchanged 0.1200 rate; the three election outcomes; and the 2026-27 through 2030-31 renewal period.

## Calculation and terminology

The endpoint calculations use `(2025-26 value - 2017-18 value) / 2017-18 value`:

- Assessed value on tax roll: 36.03615409%, reported as 36.04%.
- Permanent-line imposed tax: 37.34079027%, reported as 37.34%.
- Real market value: 56.08822856%, reported as 56.09%.

"Imposed Tax Amount" is the assessor's column heading. The story does not substitute "collected" for "imposed" and does not treat the aggregate county line as proof of any individual parcel's bill.

On August 9, 2026, the nine local Tax Summary PDFs and the two local full approved-budget files used to create the resolution excerpts were checked byte-for-byte against fresh downloads from the official county URLs above.