Oregon property tax by county

Property tax rate by county in Oregon

Effective rate = median real estate taxes paid divided by median home value. Source: U.S. Census Bureau, American Community Survey 5-year estimates (2020-2024), tables B25103 and B25077.

Why county rates vary so much

Property tax is set locally, not by the state, so the rate depends on the county, city, school district, and special districts where a home sits, and on how those local budgets compare to local home values. A county with low home values can still have a high effective rate if its local budgets are large, and a wealthy county can have a low effective rate. The effective rate shown here is the median tax bill divided by the median home value, which is the standard way to compare places; your own bill depends on your assessment and any exemptions.

For Oregon's income and retirement taxes, see Oregon income tax and Oregon retirement taxes.

How does Oregon assess homes for property tax?

Oregon taxes the lower of two numbers: real market value, or a maximum assessed value that was set in 1997 and can rise only 3% a year. Because market value moves freely while the capped value does not, the ratio between them differs for every property, so Oregon has no assessment ratio.

Valued annually as of January 1. There is no multi-year reappraisal cycle; the assessor recalculates both values every year.

Is there a homestead exemption in Oregon?

Oregon's revenue department states it plainly: there is no statewide general homestead exemption and none based on age or income alone. Homeowner protection comes from two constitutional limits instead, the 3% cap on assessed value growth and the caps on tax rates, described below.

Other state relief for homeowners:

• Seniors and disabled owners: Oregon's senior and disabled program is a deferral, not an exemption: the state pays your county tax each November and records a lien, with 6% simple interest until you repay. You must be 62 or older, or disabled and receiving Social Security disability, have owned and lived in the home five full years, carry homeowners insurance, and have 2025 household income of $70,000 or less and net worth under $500,000. Apply with the county assessor between January 1 and April 15, and recertify every two years.
• Disabled veterans: The disabled veteran exemption comes in two tiers of exempt assessed value, both rising 3% a year: $27,092 for a veteran certified at 40% or more disabled, or an unremarried surviving spouse, and $32,512 where the veteran died of a service-connected cause or had already received the maximum exemption. It is not automatic. File Form 150-303-086 with the county assessor by April 1.
• Oregon relies on two constitutional limits rather than exemptions. Measure 5 caps tax at $5 per $1,000 of real market value for schools and $10 for everything else, and when combined local rates exceed that, taxes are cut back in a process called compression. Measure 50 is the 3% annual cap on assessed value growth. Note the two use different value bases, which is the single most confusing thing about Oregon property tax.

Oregon sets these rules and each county's property tax office applies them, which is where the application, the filing deadline and the form come from. Some counties add programs of their own; where we have checked a county, its page lists them.

When are property taxes due in Oregon?

Statements arrive in late October for a tax year running July 1 to June 30. Pay at least a third by November 15 to avoid interest, with the rest due February 15 and May 15. Pay the full year by November 15 for a 3% discount, or two thirds for 2%. Late installments cost 1.33% a month.

Oregon splits the bill into 3 installments. That is the state rule. Each county issues and collects its own bill, so the dates printed on your statement are the ones that bind you.

How do you appeal a property assessment in Oregon?

You contest the assessed value with the County Property Value Appeals Board, then the Magistrate Division of the Oregon Tax Court. The filing deadline is typically December 31. File with the Property Value Appeals Board in your county after you get your tax statement and before December 31, using a form from the county clerk. Note the board was renamed from the Board of Property Tax Appeals. You must challenge the property's value, not the amount of tax, and because tax is computed on assessed value, cutting only the market value may not lower your bill at all. From the board you have 30 days to reach the Tax Court.

Oregon property-tax rules from primary state sources (revenue department and statute), reviewed September 7, 2026. Exemption amounts and credits change; confirm the current figures with your county assessor. Sources: assessment, exemptions, due dates, appeals.