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Oregon · How-To Guide

How do I pay my property taxes?

County Tax Collector / County Treasurer (county level - each of Oregon's 36 counties)
Details

What you need to know

Online Option
Most Oregon counties offer online payment; search "[County Name] County Oregon tax collector property tax payment"
Where to Go
County Tax Collector or Treasurer office
County-specific variations apply

All 36 Oregon counties follow the same November 15 / February 15 / May 15 schedule. Multnomah County (Portland), Washington County (Hillsboro), Clackamas County (Oregon City), Lane County (Eugene), Marion County (Salem), and Jackson County (Medford) all have online payment systems. Rural Oregon counties also generally offer mail and in-person payment.

Oregon Notes

Important state-specific details

  • Oregon uses a UNIQUE PROPERTY TAX SYSTEM with two values: the REAL MARKET VALUE (actual market price) and the MAXIMUM ASSESSED VALUE (MAV). The MAV is capped at a 3% increase per year regardless of market value changes. Taxable assessed value (TAV) is the LOWER of real market value or MAV; this cap (from Measure 50, 1997) prevents rapid tax increases for long-term property owners.
  • Oregon has NO statewide property tax; all property taxes are local (counties, cities, school districts, etc.)
  • SENIOR/DISABLED PROPERTY TAX DEFERRAL: Oregon allows qualifying seniors (65+) and disabled persons to defer property taxes; the state pays the taxes and places a lien on the property; deferred taxes repaid when property is sold or transferred; apply through county assessor or Oregon DOR; income limits apply; very beneficial for seniors on fixed incomes
  • HOMESTEAD EXEMPTION: Oregon does not have a traditional homestead exemption; the MAV cap serves a similar purpose
  • Measure 5 limits (1990): property taxes for general government and education are separately limited as a percentage of real market value
Official Source

State office contact

State Office
Oregon Department of Revenue, Property Tax - oregon.gov/dor/programs/property | (503) 945-8293; County Tax Collector (varies by county)