YACHATS – For the first time in 12 years, some 3,000 properties in the city of Yachats will soon be getting a visit from Lincoln County appraisers.
Physical reappraisals are conducted on a 10- to 12-year rotation to update county assessment records, said county assessor Joe Davidson. This year’s appraisals in Yachats will be of residential property and vacant residential building lots, not commercial properties.
Appraisers looked at property outside the city – east and north of Yachats last year, Davidson said.
Newly reappraised values will be reflected on the 2025-26 tax statements which will be mailed in late October. The appraisers will determine a real market value – what a home or lot would sell for in the current market. But property taxes are set on assessed value, which in Lincoln County the past few years have been 52 percent of real market value.

Appraisal staff will be driving county vehicles, carrying county identification and knock on front doors of homes. Appraisers will leave their card if no one is home and they won’t go past a gate, Davidson said, and don’t necessarily have to go inside a home to check for any improvements.
“A lot can change in 12 years,” Davidson said. “You go 12 years without a look at properties and things can get out of whack.”
Improvements of less than $18,000 a year or $45,000 over five years are not taxed, Davidson said.
Questions can be directed to appraisal staff by calling 541-265-4102 or via email at assessorinfo@co.lincoln.or.us
Access to county maps and property records are available on the assessor’s web page.
The story says real market values will be reappraised, but it doesn’t really explain what then happens to the assessed value for tax purposes. Will assessed value rise along with the skyrocketing RMVs? Does that mean that property owners in Yachats can look forward to significant tax increases while the rest of the county waits to be reappraised as well?
I had a Registered Appraiser from Lincoln County initials J. M.) leave a card on my house a year ago. I called and left messages but he never returned my calls. I hope that has changed. Taxes are double what I was paying in my previous state. I’m hoping someday every government entity will undergo a “DOGE” review to make sure our tax dollars are used wisely before asking for more.