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Oregon · Greater Portland · Pacific Northwest · #82 Most Populous County in the US
Multnomah County, Oregon
Oregon's most populous county and home to Portland - the City of Roses at the confluence of the Columbia and Willamette rivers. Property tax, courts, public records, probate, and senior services for Multnomah County residents.
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Multnomah County's assessment ratio means effective tax rates are low — but incorrect appraisals still cost money. Ownwell manages the appeal with no upfront cost.
Office: Multnomah County Office of Emergency Management – 501 SE Hawthorne Blvd, Suite 200/400, Portland, OR 97214 | [email protected]; Emergency Manager Chris Voss, (503) 988-4649; coordinates local government mitigation, preparedness, response, and recovery.
City partner: Portland Bureau of Emergency Management (PBEM) – develops and implements the City of Portland’s emergency strategic planning.
911/Dispatch: Portland Bureau of Emergency Communications (BOEC) – non-emergency public safety: (503) 823-3333.
Sign up: Joint City of Portland/Multnomah County emergency alerts at publicalerts.org.
Notes: For an active emergency, call 911.
Roads & Utilities
ROADS & TRANSPORTATION
Roads: I-5, I-84, and I-205 all serve Portland, the county seat and Oregon’s largest city.
Transit: TriMet (bus, MAX light rail, streetcar).
Notes: Multnomah County, Oregon’s smallest county by area but most populous, is named for the Multnomah people, one of the historic Chinookan-speaking tribes of the lower Columbia River.
Business & Permits
BUILDING & PERMITS
Office: Portland Bureau of Development Services (BDS) – handles building/permitting for the City of Portland; confirm current phone via portland.gov.
Notes: Multnomah County is genuinely home to Powell’s City of Books, widely recognized as one of the largest independent bookstores in the world, and to a nationally significant food-cart and craft-beer culture. The Portland VA Medical Center (3710 SW US Veterans Hospital Rd) maintains a 24/7 emergency room – the only VA emergency department in the immediate metro area.
Veterans Services
VETERANS SERVICES
Office: Multnomah County Veterans’ Services – 209 SW 4th Ave, Suite 510 (Five Oak Building), Portland, OR 97204 | (503) 988-8387 | Fax: (503) 988-5566 | [email protected]; Program Supervisor Sheila Balbin.
Federal: Portland VA Medical Center – 3710 SW US Veterans Hospital Rd, Portland, OR 97239 | (800) 949-8262 ext. 1004 or (503) 220-8262 | Fax: (503) 273-5319 | Administrative hours Mon-Fri 8 AM-4:30 PM, walk-in Tue/Wed/Thu 1-3:30 PM; the emergency room is open 24/7.
Libraries
LIBRARIES
System: Multnomah County Library – Library Operations Center, 221 NE 122nd Avenue, Portland, OR 97230; serves roughly 780,000 residents across 19 neighborhood locations; over 1.7 million volumes, circulating more than 19 million items annually in multiple languages including Spanish, Chinese, Russian, and Vietnamese. General hours: Mon 10 AM-6 PM, Tue-Wed 12-8 PM, Thu-Sat 10 AM-6 PM, Sun 12-6 PM (varies by branch).
Parks & Recreation
PARKS & RECREATION
Key Assets: Powell’s City of Books, Forest Park (one of the largest urban forest reserves in the US), and Washington Park (home to the Oregon Zoo and International Rose Test Garden) are the county’s signature attractions.
Notes: The genuine Powell’s Books and food-cart/craft-beer culture are distinctive, nationally recognized local facts.
GIS & Maps
GIS & MAPS
Appraisal/Parcel Search: Multnomah County Assessment, Recording & Taxation – confirm current phone via multco.us.
Animal Services
ANIMAL SERVICES
County: Multnomah County Animal Services – 1700 W Historic Columbia River Hwy, Troutdale, OR 97060 | (503) 988-7387 or (503) 988-6232 (shelter) | multcopets.org.
Environmental & Waste
ENVIRONMENTAL / WASTE MANAGEMENT
Office: Multnomah County Sustainability/Solid Waste – confirm current contact via multco.us.
NOTES: Multnomah County is the fifth county in the Oregon v2 redo’s fourth batch (Linn, Malheur, Marion, Morrow, Multnomah, Polk, Sherman). As Oregon’s most populous county and home to Portland, this is the state’s largest administrative and cultural hub. All contact information above was sourced via web search as of early August 2026 and should be reconfirmed directly with the relevant office before a visit, deadline-sensitive filing, or emergency-adjacent decision.
About Multnomah County
Multnomah County is Oregon’s most populous county and the geographic and cultural center of the Portland metropolitan area – a 435-square-mile county where the Columbia and Willamette rivers meet, containing Portland, Gresham, Troutdale, Wood Village, Maywood Park, and Fairview. Portland is Oregon’s largest city and one of the most distinctive urban cultures in the United States – known for its food scene, craft brewing, outdoor recreation access, and progressive politics, as well as the significant urban challenges of homelessness, housing affordability, and post-pandemic downtown recovery that have shaped local politics since 2020.
County government is led by a five-member Board of County Commissioners, with a separately elected County Chair who serves as chief executive. Other elected offices include the County Auditor and County Sheriff. The Multnomah County Assessment, Recording & Taxation (ART) department administers property assessment and tax collection. Oregon has no state income tax – wait, correction: Oregon has a state income tax but no sales tax. Property tax is a major local revenue source.
All Services
Browse every category and topic available for this county.
Oregon property tax operates under Ballot Measure 50 (1997), which fundamentally changed the system by separating real market value (RMV) from assessed value (AV). The key rules:
Real Market Value (RMV): The assessor’s estimate of current market value as of January 1 each year. This is what your property would likely sell for.
Maximum Assessed Value (MAV) / Assessed Value (AV): The value your taxes are actually calculated on. Under Measure 50, the MAV can increase no more than 3% per year – regardless of market appreciation. Assessed value is the lower of RMV or MAV. For many long-term Multnomah County owners, AV is significantly below RMV.
Critical difference from California: Unlike Prop 13, Oregon’s 3% cap does not reset when a property sells. When you buy a Multnomah County home, you inherit the existing assessed value – not the purchase price. This means new buyers often have a much lower tax base than they would expect, and sellers with a low AV effectively transfer that tax benefit to buyers.
Tax statements are mailed in October. Taxes are due in four installments: November 15, February 15, May 15, and August 15 (or full payment by November 15 with a 3% discount).
Appeal process:
File a petition with the Multnomah County Property Values Appeals Board (PVAB) by December 31 each year. Mail or deliver in person to PVAB, PO Box 5007, Portland, OR 97208 (or 501 SE Hawthorne Blvd, Suite 175, Portland). Filing fee: $30 per account by check payable to “Multnomah County.” Email and fax submissions are not accepted. Hearings run mid-February through April 15, at the Multnomah Building, Monday–Thursday. You must present evidence that the assessor’s real market value is incorrect – comparable sales as of January 1 of the assessment year. After the PVAB decision, appeal to the Oregon Tax Court within the timeframe specified in the decision notice.
You are challenging RMV, not AV or the 3% cap. The board cannot change the 3% cap rule – only the market value determination.
Senior property tax deferral: Oregon offers a deferral program for homeowners age 62 or older – the state pays the property taxes and places a lien on the property, collected when the home is sold or transferred. Contact the Oregon Department of Revenue for eligibility details. A disabled veteran exemption allows qualifying veterans to exempt $24,071 or $28,886 of their homestead’s assessed value.
Oregon has no state estate tax below $1 million – wait: Oregon’s estate tax applies to estates above $1 million at rates up to 16%. Oregon has no inheritance tax.
OWNWELL CTA: Multnomah County’s PVAB appeal deadline is December 31 – $30 fee. You’re appealing real market value, not the 3% assessed value cap. Median effective rate varies widely by ZIP – from 0.78% to 1.81% within Portland alone. Ownwell manages the appeal with no upfront cost.
Recommended
Multnomah County's PVAB appeal deadline is December 31 - $30 fee. You're appealing real market value, not the 3% assessed value cap. Median effective rate varies widely by ZIP - from 0.78% to 1.81% within Portland alone. Ownwell manages the appeal with no upfront cost.
Courts & Legal
Courts & Legal
The Multnomah County Circuit Court at 1021 SW 4th Avenue, Portland (503-988-3022) handles all civil, criminal, family, and probate matters – Oregon’s largest circuit court by caseload. The Multnomah County Recording Division at 501 SE Hawthorne Blvd maintains all land records – deeds, mortgages, and liens. Records are searchable online at multcotax.org and through Oregon’s statewide land records system.
Oregon probate is governed by ORS Chapter 113-116. Oregon’s estate tax applies above $1 million – a relatively low threshold that captures many Multnomah County estates given Portland-area home values. The estate tax rate reaches 16% on larger estates. Oregon has no inheritance tax.
For Multnomah County homeowners, the $1 million Oregon estate tax threshold combined with Portland’s rising home values means careful planning is warranted – a home worth $700,000 plus retirement accounts and other assets can easily push an estate above the threshold.
Senior Services: The Multnomah County Aging, Disability & Veterans Services (ADVSD) (503-988-3646) coordinates the Area Agency on Aging, home-delivered meals, transportation, SHIBA (Senior Health Insurance Benefits Assistance) Medicare counseling, caregiver support, Adult Protective Services, and connections to Oregon’s home and community-based Medicaid programs. Oregon’s K-Plan and Oregon Project Independence programs provide in-home services for qualifying seniors.
Marriage & Vital Records
Marriage licenses, divorce records, and birth & death certificates are handled by the following office(s):
COUNTY CLERK/ELECTIONS
Multnomah County Elections Division, 1040 SE Morrison St, Portland, OR 97214
(503) 988-3720
Genealogy
County-level record sources
Multnomah County Circuit Court, Portland (probate/estate case files – see Probate section above). Probate records from 1856–1900 are maintained by the Oregon State Archives rather than the county.
Genealogical Forum of Oregon, 2505 SE 11th Avenue, Suite B-18 (Ford Building), Portland, OR 97202, (503) 963-1932 – a major statewide genealogical resource headquartered in Multnomah County.
Multnomah County Library, 801 SW 10th Avenue, Portland, OR 97205.
Local societies
Genealogical Forum of Oregon confirmed (statewide scope, based in Portland).
Multnomah Historical Association, PO Box 19785, Portland, OR 97219, (503) 893-5549.
East County Historical Organization, PO Box 946, Fairview, OR 97024.
Probate & Estate
Losing someone and having to deal with courts and paperwork at the same time is hard. This section won’t make that easier, but it should tell you what to expect, what it costs, and where to go – so at least you’re not walking in blind.
Where to go
Multnomah County Circuit Court, Probate Department Multnomah County Central Courthouse, 1200 SW 1st Avenue, Portland, OR 97204 (503) 988-3162
Multnomah County was founded December 22, 1854, named for the Multnomah people, in northwestern Oregon, seated in Portland – Oregon’s most populous county (about 18.6% of the state’s population). The Circuit Court moved into a new $324.5 million courthouse in 2020, replacing the historic 1911-14 Multnomah County Courthouse.
Step 1: figure out which path applies
Oregon has NOT adopted the Uniform Probate Code, maintaining its own independent probate code under ORS Chapters 111 through 117 (originally enacted 1969, modernized starting 2013). Probate is handled in the probate department of the Circuit Court in the county where the decedent lived (ORS 111.085). Unlike many UPC states, Oregon does not offer a separate unsupervised/informal probate track – its “simple estate” process and formal administration are the two paths.
Simple Estate Affidavit (ORS 114.505–114.560) – available when the total fair market value of the estate is $275,000 or less, made up of no more than $75,000 in personal property and no more than $200,000 in real property. The affidavit (“Affidavit of Claiming Successor”) cannot be filed until at least 30 days after death and must be filed with the clerk of the probate court. It requires a detailed asset description, a list of known creditors, and notice that claims are barred unless presented within 4 months of filing. Convicted felons and certain other people cannot file. If the estate later turns out to exceed the limits, the affiant must turn over assets to a court-appointed personal representative.
Full Probate Administration – required for estates that exceed the simple estate limits or don’t otherwise qualify. This is Oregon’s single, formally supervised track – a personal representative is appointed by the court and administers the estate under ongoing court oversight.
Step 2: filing for administration
A petition for probate is filed in the Circuit Court in the county where the decedent resided (or, for simple estates, an Affidavit of Claiming Successor is filed with the probate clerk at least 30 days after death).
If a will exists, it’s filed with the petition or affidavit.
For full administration, the court appoints a personal representative and issues Letters Testamentary or Letters of Administration.
Notice is given to heirs, devisees, and creditors; claims against the estate must generally be presented within the statutory period.
The personal representative (or affiant, for simple estates) inventories assets, pays valid debts and taxes, and distributes what remains according to the will or Oregon’s intestacy laws.
Full administration closes once a final account is filed and approved by the court; simple estates close once assets are distributed and any required notices are filed.
What it costs
Filing fees vary; check with Multnomah County directly for current fees.
Oregon imposes a STATE ESTATE TAX on estates exceeding approximately $1,000,000 – one of the lowest thresholds in the country – with rates ranging from 10% to 16%. This can catch many middle-class families given home equity and retirement accounts. Oregon does NOT impose a separate inheritance tax; the estate tax is assessed against the estate itself, not individual beneficiaries.
Probate filings, estate administration, and guardianship matters are handled by the following office(s):
Public Safety & Arrests
Arrest records, inmate search, and law enforcement services are handled by the following office(s):
SHERIFF
501 SE Hawthorne Blvd, Portland, OR 97214
(503) 988-4300
Elections & Voting
Voter registration, polling locations, and elections information are handled by the following office(s):
COUNTY CLERK/ELECTIONS
Multnomah County Elections Division, 1040 SE Morrison St, Portland, OR 97214
(503) 988-3720
ELECTIONS
1040 SE Morrison St, Portland, OR 97214
(503) 988-3720
Health & Human Services
Offices & Contacts
Health services, social services, and assistance programs are handled by the following office(s):
Health Department
619 NW 6th Ave, Portland, OR 97209
(503) 988-3674
Department of Human Services
421 SW Oak St, Portland, OR 97204
(503) 988-3897
Public Health Information
PUBLIC HEALTH
Office: Multnomah County Public Health – confirm current contact via multco.us.
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