Proposed Measure 22-212: Four Year Local Option Law Enforcement Tax Levy

On November 4, 2025, Linn County voters will have the opportunity to vote on a proposed four year local option levy measure which would cost $3.08 per $1,000 of assessed property value.

Download our informative single page guide to the Linn County Law Enforcement Levy, Ballot Measure 22-212.

This proposed measure would replace the existing law enforcement levy, would begin in July, 2026, and last for four years. The proposed Linn County Law Enforcement Levy would continue funding for County public safety and law enforcement services if passed. These services include the Sheriff’s Office, District Attorney’s Office, and the Juvenile Department.

The current law enforcement levy is at the tax rate of $2.98 per $1,000 of assessed property value (this is different than the real market value “RMV”). If passed, the proposed levy would increase the rate to $3.08 per $1,000 of assessed property value “AV”. The owner of a home with an assessed value of $250,000 (not market value) would see an increase of $25.00 annually from the expiring levy rate (or approximately $2.08 more per month).

Please also review the Explanatory Statement filed with the Linn County Clerk’s Office.

The Linn County Sheriff’s Office has a full staffing allocation of 195 positions. The law enforcement levy, making up 52.1% of the resources for the Sheriff’s Office, funds 145 of 195 positions within the Sheriff’s Office – or 74%. The remainder of the positions are paid for out of the General Fund, and grant funding.

For more than 42 years the Sheriff’s Office has relied upon the voters to approve a levy to operate the Sheriff’s Office and maintain services. In fiscal year 2025-2026, the law enforcement levy funding makes up $28.28M of all funding for the Sheriff’s Office, or roughly 52.1%.

Frequently Asked Questions

How much will the levy cost me? Where do I find my taxable Assessed Value?

The Assessment and Taxation Office is responsible for assessing all properties in Linn County. This includes commercial, industrial, residential, farm, forest, manufactured structures and business personal property. Each October property tax statements are distributed to property owners. To find your taxable assessed property tax value, you can click on our helpful guide, as well as search for your property online.

Find the assessed property tax value either on your tax statement at the link below:
- Linn County Assessed Property Values – Property Search
- Click on Public Account Detail Search
Divide the assessed property tax value by $1,000
1. Write down this number
Multiply that number by $2.98 to calculate what you are currently paying for the Linn County Law Enforcement Levy.
Now, multiply that number instead now by $3.08 to calculate what the rate on Ballot Measure 22-212 would cost for the Law Enforcement Levy.
1. The difference between the two numbers is what the proposed levy tax would raise for your property.

What is the difference between Assessed Property Value (AV) and Real Market Value (RMV)?

The Oregon Department of Revenue has an informative article titled Real Property Assessment and Taxation that provides a detailed explanation of these topics.

When does the current Law Enforcement Levy expire? When would the proposed levy go into effect?

The current levy, at a rate of $2.98 per $1,000 of assessed property value, was approved by voters in November, 2021. It went into effect July 1, 2022 and expires June 30, 2026.

The proposed levy would replace the existing levy, and if approved by the voters, go into effect on July 1, 2026 for four years, expiring June 30, 2030.

If the measure passes, how would it affect my property taxes?

For a home with an assessed property value of $250,000, the increased rate would cost an additional $25.00 annually from the current rate.

Which historical measures limit property tax revenue in Oregon?

In Oregon, voter-passed measures that limit property tax revenue include Measure 5 (1990) and Measure 50 (1997). Together, they have shaped Oregon’s property tax landscape by controlling tax rates and limiting increases in property values for tax purposes.

The measures established limits on the total amount of property tax revenue that can be collected for local governments and schools. They also established a system where property taxes are based on assessed value, and limit how much property taxes can increase year-over-year. The effect was to reduce the overall property tax burden for residents and limit the amount of money local governments could raise through property taxes. It created tax rate limits for different types of property:
- It reduced the tax rate to $5.00 per $1,000 of assessed property value for education (K-12 and colleges) and $10.00 per $1,000 of assessed property value for non-education purposes (such as police, fire, and other local government services). When combined, this gives the maximum property tax rate of $15.00 per $1,000 of assessed property value.
- It froze the assessed value of property at its 1995 value, adjusting it for inflation, up to a 3% increase annually.

How would the tax revenue be used for Law Enforcement in Linn County?

This levy maintains, and enhances, existing public safety services, with revenues funding operations of the Sheriff’s Office (76%), criminal prosecution at the District Attorney’s Office (10%), plus juvenile offender supervision and detention with the Linn County Juvenile Department (14%).

The proposed levy would provide funding for Linn County’s law enforcement services, and would maintain the following:

24-hours per day uniformed Patrol and criminal investigations operations;
Prosecution of major crimes, including homicides, as well as crimes against children, sexual assaults, and property and person crimes;
Victims’ assistance for all crime victims;
Juvenile programs reducing crime;
Operation of 252-bed Jail facility.

If passed, proposed measure 22-212 would:

Support continued operations of the 252-bed Linn County Jail facility
Provide funding to renovate and upgrade the female housing unit in the Jail, as well as the 9-1-1 Communications Center for Linn County
Increase the availability and capacity of digital forensic services and technology available to investigate and prosecute high-tech crimes
In partnership with mental health professionals, increase mental health crisis response capabilities and trained personnel, as well as connect those persons in crisis with mental health and medical assistance
Promote Emergency Preparedness initiatives county-wide related to wildfires, flooding and severe weather events through disaster planning, prevention and mitigation efforts
Continue the Sheriff’s Office involvement in an inter-agency drug enforcement team to arrest drug traffickers and those involved in serious drug-related crimes such as identity theft, property crimes, child abuse and child neglect

If the proposed measure 22-212 does not pass, the proposed services would not be provided and the tax rate would not change.

What is the General Fund?

The General Fund is the primary operating fund supporting Linn County governmental operations like the County Assessor’s Office, Surveyor’s Office, County Clerk, Board of Commissioners, and many other county departments. The Sheriff’s Office, like other county departments and offices, received a small portion of the General Fund, that coupled together with other funding sources and revenue allow for the full operation of the organization. The General Fund resources from the County, allocated by the Budget Committee and the Commissioners, makes up 12.9% of the Sheriff’s Office budget.

It is worth noting the Permanent Tax Rate (set in place in 1997 by Measure 50) for Linn County is $1.2736 per $1,000 of assessed property value. This is the fifth lowest rate of all 36 counties in Oregon. Click the graphic to see the full chart.