The Linn County Assessor's office mailed property tax bills last Friday.

Because Nov. 15 falls on a Sunday, the deadline for the maximum discount of 3 percent is Monday, Nov. 16. Payments postmarked that day meet the deadline.

Rates and taxable value are up in the city of Lebanon and the county, so local taxpayers most likely will pay a little more in property taxes than they did last year.

For example, the tax bill for one 1,350 square foot house in Lebanon is $2,953, up $5 from $2,948 last year.

That small increase is fairly typical for a Lebanon property without improvements, said Linn County Assessor Mark Noakes. An addition to the house or other improvement would cause a greater increase.

The total assessed value in the city rose by 6.62 percent to $824 million.

The tax rate in the city is up slightly more than 10 cents, the result of several changes in bond rates and a special levy rate, and the new extension district with a rate of 5.2 cents per thousand, said Assessor Mark Noakes.

The composite tax rate in the city is $22.24 per thousand. The composite tax rate is calculated by adding up rates for the county, city, fire district, aquatic district, school district, community college, education service district, extension district and three urban renewal districts.

The composite rate for residents outside Lebanon varies - some areas are in water districts that levy taxes - but do not include the city and the three urban renewal districts.

Property values are up because Measure 50, approved by voters in 1997, separated real market value and assessed value, and mandated that assessed values rise three percent a year.

In Oregon, the sale of property does not trigger an increase in assessed value to the sale price.

If the assessed value goes up enough, or real market value goes down enough, that the two are the same, then the real market value becomes the new assessed value.

TOP 10 TAXPAYERS IN LEBANON

Name	Tax amount	Assessed value	Market value
Entek International LLC	$654,398.16	$34,658,350	$34,658,350
Walmart	$247,544.99	$11,131,520	$19,132,880
Lowes HIW Inc.	$210,827.83	$10,240,401	$99,031,270
Western Warehousing LLC (a sister company of Entek)	$207,262.26	10,633,193	$11,476,740
Entek Manufacturing, Inc.	$189,029.62	$10,011,420	$10,011,420
Northwest Natural Gas Co.	$148,353.05	$7,857,100	$7,857,100
West Coast Bank	$144,189.34	$6,840,085	$8,277,700
Century Fields Assisted Living	$133,777.57	$6,133,252	$7,871,140
Pennington Seed Inc.	$133,777.57	$6,887,757	$7,126,930
Entek Membranes LLC	$127,684.90	$6,762,470	$6,762,470

COMPOSITE TAX RATES

City	2006-07	2007-08	2008-09	2009-10
Lebanon	21.2142	22.3093	22.1315	22.2382
Sodaville	14.7359	15.0381	14.9105	14.9205
Waterloo	14.2807	14.5829	14.4553	14.4653