Despite recent drops in real estate prices, property taxes in Linn County are again going up this year.

That's because taxable values were set as of Jan. 1, before there was much of a drop, explained Mark Noakes, the Linn County assessor and tax collector.

He estimates that residential property values have dropped 8 to 13 percent since the first of the year, but changes during 2008 won't be reflected in the tax calculations until 2009.

Later this month, the tax collector will bill more than 59,000 Linn County property tax accounts for a total of $122,804,509, up 5.8 percent from last year's total of about $116 million.

Tax totals for local government operations rise when the total value goes up because tax rates - except those required to pay off bonds - have been fixed since voters adopted Measure 50 in 1997.

Total tax value in Linn County increased 4.8 percent in 2007, from about $7 billion to more than $7.4 billion.

Lebanon, Brownsville, Halsey and Scio each saw their total values increase more than 8 percent, the highest in the county.

Albany's total value rose 5.3 percent to $2.5 billion. Sweet Home's went up 7.6 percent to more than $346 million.

Under the state constitution as amended by Measure 50, individual tax values in most cases can't rise more than 3 percent. Increases in the totals beyond 3 percent are usually due to new construction.

Noakes said there's still a big gap - about 30 percent - between assessed value and the higher market value of residential property. He doesn't expect the gap to disappear, so assessed values next year are again likely to rise 3 percent.

Tax bills will be mailed Oct. 24, and payment - or the first installment - is due Nov. 17. (That's because the normal due date of Nov. 15 is a Saturday.)

Consolidated rates in Linn County cities - including the separate rates for all taxing districts affecting each - show only minor variations this fall except for Millersburg, which levied a local tax for the first time this year, imposing $1.70 of its authorized rate of $3.50.

The Millersburg consolidated rate is $14.66, up from $12.99 per thousand dollars of assessed value.

In the Linn County part of Albany, the consolidated rate is down about 8 cents from last year because of fluctuations in various bond rates.

Benton County tax values and rates were not yet available this morning.

TAX RATES

Consolidated tax rates - in-cluding city, county, school

and any special district taxes - in Linn County cities for 2008-09:

Albany $18.7989

Brownsville $20.8291

Gates $12.4719

Halsey $18.3421

Harrisburg $16.8875

Idanha $13.7689

Lebanon $22.1315

Lyons $16.0218

Mill City $15.6994

Millersburg $14.6584

Scio $16.2710

Sodaville $14.9105

Sweet Home $21.9513

Tangent $13.3823

Waterloo $14.4553