Oregon property taxes are due in three installments: November 15, February 15, and May 15

Oregon splits the property tax year into three payment periods instead of one or two lump sums. The first installment covers taxes from July 1 through September 30 and is due by November 15. The second installment covers October 1 through December 31 and is due by February 15. The third installment covers January 1 through June 30 and is due by May 15. If you own property in Oregon, you will receive a tax bill in the mail showing all three due dates and the amount owed for each period.

The county assessor's office mails tax statements in September, giving you time to plan for the November payment. If you do not receive a bill by early October, contact your county assessor's office directly—the bill is your responsibility to pay even if it does not arrive. Payments can be made by mail, in person at the county tax collector's office, or online through your county's payment system.

Key Takeaways

  • Oregon property taxes are split into three installments due on November 15, February 15, and May 15 each year.
  • Tax bills are mailed in September and show the amount owed for each of the three periods.
  • Payments can be made by mail, in person, or online through your county tax collector's office.
  • If you miss a payment important date, the county will charge a penalty and may eventually place a lien on your property.
  • Homeowners may reduce their tax bill through the Homestead Property Tax Deferral program if they meet income and age requirements.

What happens if you miss a payment important date

Oregon charges a penalty if a payment arrives after the due date. The penalty is 5 percent of the unpaid amount if you pay within 30 days of the due date. If you pay more than 30 days late, the penalty increases to 10 percent. Interest also accrues on the unpaid balance at a rate set by the state each year—currently around 9 percent annually, though this changes.

If you do not pay for a full year, the county tax collector will send you a notice of delinquency. If the debt remains unpaid for three years, the county may foreclose on your property and sell it to recover the taxes owed. You can avoid foreclosure by paying the full amount owed plus penalties and interest before the sale date, which the county will announce in writing.

How to pay your Oregon property taxes

Most Oregon counties accept payments online through their tax collector's website. You can search for your county tax collector's office online and look for a "pay taxes" or "online payments" link. Online payments typically process within one to two business days and may charge a small convenience fee, usually between $1 and $3.

You can also pay by mail by sending a check or money order to your county tax collector's office. Include your property account number (found on your tax bill) so the payment is credited correctly. Mail payments should be sent at least one week before the due date to arrive on time. In-person payments at the county tax collector's office are free and processed when ready.

Homestead Property Tax Deferral for older and disabled homeowners

Oregon offers the Homestead Property Tax Deferral program for homeowners who are 62 years old or older, or who are receiving disability benefits. This program allows you to defer paying property taxes on your primary residence. Instead of paying taxes each year, the state places a lien on your property, and the deferred taxes are paid from the sale proceeds when you sell the home or pass it to your heirs.

To use this program, you must have lived in your home for at least one year, own it outright or have a mortgage balance below a certain threshold (which varies by county), and meet the age or disability requirement. You explore through your county assessor's office, and approval typically takes four to six weeks. Once approved, you stop making property tax payments, though you must still pay any special assessments or local improvement district charges.

Property tax exemptions and deferrals you may have

Oregon offers several exemptions that can reduce or eliminate property taxes for certain owners. Veterans with service-connected disabilities may receive a full exemption on their primary residence. Surviving spouses of veterans who died in service may also receive an exemption. Owners of property used for agriculture, forestry, or conservation may pay taxes at a lower rate under the Open Space Tax Assessment program.

Churches, schools, and other nonprofit organizations may receive exemptions if they own property used for their charitable or educational mission. To claim any of these exemptions, you must file a form with your county assessor's office. The important date to file for most exemptions is March 31 of the tax year, though some have different important date. Contact your county assessor's office to learn which exemptions you may have and what documents you need to provide.

Understanding your property tax bill

Your Oregon property tax bill shows your property account number, the assessed value of your home, and the tax rate applied by your county and local districts. The bill lists each of the three installment amounts separately. At the bottom, it shows the total tax owed for the full year and reminds you of the three due dates.

The assessed value on your bill is set by the county assessor and is based on the market value of your property. Oregon law limits how much the assessed value can increase each year—it cannot rise more than 3 percent annually unless the property changes ownership. If you believe your assessed value is incorrect, you can file a complaint with the county assessor's office. The important date to file is typically 30 days after you receive your tax bill.

Frequently Asked Questions

What if I pay one installment late but the others on time?

The county treats each installment separately. If you pay the November installment late, you owe a penalty on that amount only. The February and May installments are still due on their regular dates. However, if any installment remains unpaid for a full year, the entire property tax account becomes delinquent and subject to foreclosure.

Can I set up automatic payments for my property taxes?

Some Oregon counties offer automatic payment options through their online tax payment systems, though not all do. Contact your county tax collector's office to ask whether they support automatic withdrawals or recurring payments. If they do not, you can set a reminder on your calendar for each due date.

Do I owe property taxes if I rent out my home?

Yes. As the property owner, you are responsible for paying property taxes regardless of whether you live in the home or rent it to tenants. You cannot pass the tax bill to your tenant unless your lease specifically states that the tenant will pay property taxes, which is uncommon in Oregon.

What is the difference between assessed value and market value?

Market value is what your home would sell for on the open market. Assessed value is the value the county assessor uses to calculate your tax bill. In Oregon, assessed value is limited to a 3 percent annual increase, so it often lags behind market value, especially in areas where home prices are rising quickly.

Can I appeal my property tax assessment?

Yes. If you believe your assessed value is too high, you can file a complaint with the county assessor's office within 30 days of receiving your tax bill. You will need to provide evidence such as recent sales of comparable homes in your area or a professional appraisal. The assessor will review your complaint and may adjust your assessment.