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Year-end & tax season checklist

Offices in Clackamas & The Dalles, Oregon

503-785-3200

Heather’s Tax Service & More

County

Tax preparation and bookkeeping across Clackamas County

Clackamas County is the most jurisdictionally split county we serve. Its northern cities are inside the Metro district and its southern and eastern communities are not — which means Metro SHS applies in Milwaukie and Happy Valley and does not apply in Canby, Sandy, Molalla or Estacada.

Bridges over the Clackamas River in the south Portland metro

Which tax jurisdictions Clackamas County actually contains

Clackamas County is in Clackamas County. Oregon’s local tax boundaries do not follow city limits or ZIP codes, so this is worth being precise about.

  • The Metro district covers only the urbanised northern portion. Milwaukie, Oregon City, Lake Oswego, West Linn, Happy Valley, Wilsonville and Clackamas are inside; Canby, Sandy, Molalla and Estacada are outside.
  • Nowhere in Clackamas County is inside Multnomah County, so Preschool for All never applies on residency here.
  • No part of Clackamas County is in the City of Portland, so the Arts Tax never applies on residency.
  • The TriMet district covers much of the north but not Wilsonville, Canby or Sandy, each of which runs its own transit service.

The local economy, and what it means for a tax return

The northern corridor is suburban and commercial; the south and east are agricultural and timber. That produces two quite different client bases from one county: professional households and trades businesses in the north, farms and land-based businesses in the south.

We work with clients around the I-205 corridor, the Willamette and Clackamas rivers, the agricultural south around Canby and Molalla and the Mount Hood corridor east of Sandy.

Who we work with in Clackamas County

  • Trades and construction businesses along the I-205 corridor, from one-van operations to crews of twenty
  • Nurseries, growers and agricultural operations around Canby, Molalla and Boring
  • Professional practices in Oregon City and Lake Oswego — law, dentistry, therapy, consulting
  • High-income households in Happy Valley, Lake Oswego and West Linn, most of them over the Metro SHS threshold
  • Mountain corridor businesses out past Sandy, including short-term rentals that are frequently on the wrong schedule

What we do most of in Clackamas County

Tax situations we see across Clackamas County

The district boundary is the whole story

No other county we serve is split as decisively. The Metro district covers the urbanised northern third — Milwaukie, Oregon City, Lake Oswego, West Linn, Happy Valley, Wilsonville and Clackamas — and stops. Canby, Sandy, Molalla and Estacada are outside it, and their residents owe no Metro Supportive Housing Services tax at all. Two households with identical incomes twenty minutes apart on Highway 213 can have a four-figure difference in what they owe, and neither of them has any reason to know why.

Three transit answers in one county

TriMet covers much of the north, but Wilsonville runs SMART, Canby runs its own service and Sandy runs another. That decides whether the TriMet self-employment tax applies to a consultant working from home, and whether an employer owes the TriMet payroll tax on wages. It is small money and a large amount of confusion, and we see it paid by people who do not owe it about as often as we see it missed.

The county has no income tax of its own

Unlike Multnomah County, Clackamas County levies no personal income tax. There is no county equivalent of Preschool for All here, and nothing is coming that we are aware of. For a household choosing between Happy Valley and Gresham on otherwise similar terms, that is a genuine and permanent difference in take-home pay — and it is the single most useful thing to know when comparing the two sides of the county line.

Agriculture in the south, apportionment in the north

The southern half of the county produces farm returns: Schedule F, equipment schedules, income averaging, seasonal payroll. The northern half produces apportionment questions, because businesses based here sell into Portland and pick up city and county business tax obligations on the sourced share. Very few practices in this county do both well, which is largely why our office is where it is.

Cities and communities in Clackamas County

Working with us from here

Our main office is in Clackamas, at the northern end of the county, and serves the whole of it.

Clackamas County borders Multnomah County to the north, where Preschool for All applies on residency, and Washington County to the west. Crossing either line changes the local tax position rather than just the postcode, which is why the city pages below carry their own jurisdiction sections rather than a shared one.

Most clients outside the immediate Clackamas area work with us remotely — secure document exchange, a phone or video appointment, and e-filing. If you would rather sit across a desk, both offices do that too: Clackamas and The Dalles.

Questions we get from Clackamas County

Does Metro SHS apply everywhere in Clackamas County?

No — only inside the Metro district, which covers the urbanised north. Canby, Sandy, Molalla and Estacada are outside it.

Does Preschool for All apply in Clackamas County?

Not on residency. It is a Multnomah County tax. Working in Multnomah County is a different question.

Where is your office?

In Clackamas, off SE 82nd near the I-205 Sunnyside interchange, with parking on site.

Which parts of Clackamas County are inside the Metro district?

Broadly the urbanised north: Milwaukie, Oregon City, Lake Oswego, West Linn, Happy Valley, Wilsonville and unincorporated Clackamas. Canby, Sandy, Molalla, Estacada and the rural south and east are outside. The boundary runs through the Damascus and Boring area, so confirm by address there rather than by community name.

Is Clackamas County cheaper to live in, tax-wise, than Multnomah County?

For a household above the thresholds, yes — materially. Preschool for All does not apply here on residency, and the Arts Tax does not apply anywhere in the county. Metro SHS may still apply in the north. Work location can pull Multnomah County taxes back into the picture, so the answer depends on where you work as well as where you live.

Talk to someone who files these returns every week

Bring last year’s return and whatever changed. Start with a complimentary 15-minute introductory call about your situation and whether we are a good fit.

Heather Perkins, Enrolled Agent and Oregon Licensed Tax Consultant

Written by

Heather Perkins

Enrolled Agent, Oregon Licensed Tax Consultant

License number: Enrolled Agent 00160070-EA · Oregon Licensed Tax Consultant 35746-C

Heather has spent more than a decade preparing individual and business returns across the Portland metro and the Columbia Gorge, and holds unlimited rights to represent taxpayers before the IRS.

Last reviewed

This page is general information about Oregon, Washington and federal tax rules, not advice about your own return. Thresholds and rates change every year. Figures were verified as of August 2026 — check the linked official sources, or talk to us about your situation.

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