Taxes

Dollar bill showing how property tax is spent

Property Tax 

The City's General Fund operating budget relies on property taxes for approximately 56% of its total budget.  Property taxes fund Police, Fire, Planning, Parks and Recreation as well as other general services.  

The State of Oregon's property tax system is a rate-based tax system.  The City currently has a permanent tax rate of $5.2953 per $1,000 of assessed property value.  Other agencies, including Jackson County and local public schools also have their own tax rates.  All of these rates combine to represent a full property tax assessment that is reflected in the annual property tax statement, provided by the Jackson County Assessor's office each tax year.

For more information about property tax assessment and collection, visit Jackson County Assessor.

Lodging Tax

Transient Lodging Tax Municipal Code(PDF, 600KB)  See Sections 8.800 through 8.820

To pay Transient Lodging Tax, complete the appropriate tax form below:

Standard Transient Lodging Tax Return(PDF, 205KB)

Online Travel Company Transient Lodging Tax Return(PDF, 252KB)

Car Rental Tax

Car Rental Tax Municipal Code.(PDF, 600KB)  See Sections 8.750 through 8.768

To pay Car Rental Tax complete the Tax Form(PDF, 41KB)

Marijuana Tax

There are two marijuana tax streams:  state and local.  The state legislature set the base tax rate at 17% and the City's rate is 3%.

Where Does Marijuana Tax Money Go?

Measure 91 provides distribution of the 17% collected by the State as follows:

  • 40% to Common School Fund
  • 20% to Mental Health Alcoholism and Drug Services
  • 15% to State Police
  • 10% to Cities
  • 10% to Counties for enforcement of the measure
  • 5% to Oregon Health  Authority for alcohol and drug abuse prevention.

Voters also approved a 3% tax in the City of Medford.   

Marijuana Tax is allocated to the Council Vision Fund and the City Council determines how the money is spent.  A significant portion was spent in social service and small business grants during the COVID pandemic to assist citizens and small businesses.