Financial & Assessment Core

Assessor Fair Market Value

$179,220

Taxable Assessed Value

$179,220

Est. Benchmark Tax (Unadjusted)

$1,219 / yr

at 0.68% benchmark baseline

Check Tax Equity Comps →

Cadastral Land Area

4.32 Acres

188,179 sq ft

Cadastral Attributes & Deed Registry

Recorded Legal Owner	PATTERSON SAMANTHA J
Land Classification	409
Improvement Share	70% Structure • 30% Land

Tax Equity Assessment Comps & Appeal Intelligence

🎯 Inequity Identified (4 Verified Comps)

13120 LOWER KLAMATH LAKE RD is cataloged under the Klamath County, OR property tax appraisal roll with an assessor fair market valuation of $179,220. Structural improvements constitute 70% ($125,220) of total parcel value, with allocated land value accounting for 30% ($54,000). Based on the prevailing OR benchmark tax rate of 0.68%, estimated annual ad valorem taxes are approximately $1,219/year.

Assessed Land Valuation Baseline

$0.2870 / sq ft

Pure Cadastral Land Allocation ($54,000)

Plat Equity Disparity

Up to 41.2% Lower

Avg 41.0% reduction across 4 comps

Est. Potential Tax Rollback

$151 / yr

Immediate relief against certified assessment roll

Verified Pure Land Comparables (Private Holdings on Immediate Plat):

Comparable APN	Street Address / Owner	Land Area	Certified Land Value	Land Rate / sq ft	Inequity Gap
VERIFIED COMP 102178	24011 MERRILL PIT RD GRAHAM TORI I &	419,047 sq ft	$70,690	$0.1687	-41.2%
LOCKED 102178•••••	24011 •••••••••••• GRAH••••••••••••	419,047 sq ft	$70,690	$0.1687	-41.2%
LOCKED 102203•••••	23939 •••••••••••• THOM••••••••••••	202,990 sq ft	$34,510	$0.1700	-40.8%
LOCKED 102203•••••	23939 •••••••••••• THOM••••••••••••	202,990 sq ft	$34,510	$0.1700	-40.8%

Official Value Adjustment Board (VAB) Evidence Packet Ready

Under Florida Statutes § 193.011 and county appraisal guidelines, presenting verified lower-assessed adjacent land comparables establishes prima facie proof of unequal assessment. Open the official certified evidence packet ready for VAB board submission.

🔒 Orders Paused for System Maintenance

Adjacent Property & Address	City	Just Valuation
14108 STATELINE RD, MERRILL, OR	MERRILL	$98,300
14108 STATELINE RD, MERRILL, OR	MERRILL	$98,300
Unassigned Street Address (APN: 102141), Klamath, OR	Klamath	$4,740
Unassigned Street Address (APN: 102141), Klamath, OR	Klamath	$4,740
Unassigned Street Address (APN: 102150), Klamath, OR	Klamath	$3,980
Unassigned Street Address (APN: 102150), Klamath, OR	Klamath	$3,980

13120 LOWER KLAMATH LAKE RD

Tax Equity Assessment Comps & Appeal Intelligence

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