About the Sherman County Assessor
The Sherman County Assessor is responsible for planning, organizing, and supervising the activities of the office as prescribed by the Oregon Revised Statutes. The Assessor oversees the valuation and assessment of all residential property, business personal property, manufactured structures, commercial property, and agricultural land for property tax purposes in a fair and equitable manner as mandated by the State of Oregon.
Property taxes fund local taxing districts and County agencies. Tax calculations are based on the assessed value of each individual property. Annually, the County Assessor's office determines the property's real market value and calculates its maximum assessed value. Property owners are taxed on the lesser of the two, which is referred to as the assessed value.