Property tax in Linn County, Oregon
The median property tax bill in Linn County, Oregon is $3,261 a year, which is about 0.87% of the county's median home value of $376,400. That effective rate is higher than the typical Oregon county (0.74%) and higher than the national median (0.81%). These are American Community Survey 5-year estimates (2024); your own bill depends on your home's assessed value and any exemptions.
Estimate the property tax on a home in Linn County
Enter a home's market value for a ballpark at Linn County's average effective rate of 0.87% (Census). The real bill depends on the home's assessed value, the millage where it sits and any exemptions.
Estimated property tax: $3,275 / year
Property tax in Linn County at a glance
| Measure | Value |
|---|---|
| Median annual property tax | $3,261 |
| Median home value | $376,400 |
| Effective tax rate | 0.87% |
| Typical Oregon county rate | 0.74% |
| National median county rate | 0.81% |
Effective rate = median real estate taxes paid divided by median home value. Source: U.S. Census Bureau, American Community Survey 5-year estimates.
How does Linn County compare in Oregon?
Among Oregon's 36 counties, Linn County has the 5th highest effective property-tax rate: 4 rank higher and 31 rank lower. That places it among the most heavily taxed counties in the state. Nationally, it ranks 1430th of 3135 US counties by effective rate. See every Oregon county ranked.
How much do homeowners in Linn County actually pay?
The median is only the middle bill. Across Linn County's 33,918 owner-occupied homes, 53.6% pay $3,000 or more a year in property tax, 74.7% pay at least $2,000, and 5.5% pay under $800. Another 4.7% report paying no property tax at all, which usually means an exemption covers the whole bill.
| Annual bill | Homes | Share |
|---|---|---|
| Under $800 | 1,859 | 5.5% |
| $800 to $1,499 | 2,452 | 7.2% |
| $1,500 to $1,999 | 2,660 | 7.8% |
| $2,000 to $2,999 | 7,145 | 21.1% |
| $3,000 or more | 18,195 | 53.6% |
| No property tax paid | 1,607 | 4.7% |
Owners with a mortgage pay a median of $3,359 and owners without one pay $3,019. Owners who have paid off a home have usually held it longer, and in states that cap how fast an existing owner's assessment can rise, long-held homes carry lower assessed values. Census table B25103.
How does the Linn County property tax bill compare with local incomes?
The median property tax bill of $3,261 is about 3.6% of the median income of Linn County homeowner households, $90,544 a year. That compares two middles, so a retiree in a long-held home can pay a far larger share. 66.9% of Linn County's occupied homes are lived in by their owners; renters pay property tax too, just folded into rent.
Have property taxes gone up in Linn County?
Yes. The median bill went from $2,566 in 2015-2019 to $3,261 in 2020-2024, a 27.1% rise. Over the same span the median home value moved 69.9%, from $221,600 to $376,400. Bills rose more slowly than values, which is what assessment caps and falling millage rates do: the county is taxing a smaller share of each home's worth.
Two Census ACS 5-year periods with no survey years in common, in each period's own dollars. A change counts only if it exceeds the combined 90% margin of error.
Property tax in counties next to Linn County
Linn County borders 6 counties.
| County | Effective rate | Median bill | Median home value |
|---|---|---|---|
| Benton County, OR | 0.95% | $4,884 | $513,000 |
| Linn County, OR (this county) | 0.87% | $3,261 | $376,400 |
| Marion County, OR | 0.84% | $3,490 | $416,400 |
| Lane County, OR | 0.82% | $3,536 | $430,600 |
| Polk County, OR | 0.8% | $3,634 | $454,700 |
| Jefferson County, OR | 0.69% | $2,591 | $374,200 |
| Deschutes County, OR | 0.58% | $3,807 | $650,900 |
How is a home assessed in Linn County?
Oregon sets the assessment rules and Linn County applies them. How Oregon assesses and reappraises homes.
Is there a homestead exemption in Linn County?
No. Oregon has no statewide general homestead exemption; homeowners are protected instead by the 3% cap on assessed value growth and the caps on tax rates. That is the Oregon rule, and it applies in Linn County. Oregon's exemptions and relief programs in full.
When are property taxes due in Linn County?
For the 2026-27 bill, Linn County splits the bill into 3 payments, the first due November 15, 2026 and the last May 15, 2027. Under state law, interest is 1 1/3% a month, or fraction of a month (16% a year), on an unpaid installment until paid. For the first third it starts if the payment is not made by December 15, a month after the due date; for the second and third it starts after February 15 and May 15.
| Payment | Due | Note |
|---|---|---|
| First third, or full or two-thirds payment for a discount | November 15, 2026 | Under state law, pay the full year by this date for a 3% discount, or two-thirds for a 2% discount; paying one-third earns no discount. A bill under $40 must be paid in full. November 15, 2026 is a Sunday, a legal holiday under Oregon law, which lets an act due on a legal holiday be done on the next business day, so a payment made Monday, November 16, 2026 is on time. A mailed payment counts on the date of its postmark. |
| Second third | February 15, 2027 | Only if paying in thirds. February 15, 2027 is Presidents Day, a legal holiday under Oregon law, so a payment made Tuesday, February 16, 2027 is on time. |
| Third third | May 15, 2027 | Due for anyone paying in thirds, and for anyone who paid two-thirds in November. May 15, 2027 is a Saturday. The county has not said whether it takes payment the next business day; state law figures interest from the next business day when the interest date falls on a Saturday, so Monday, May 17, 2027 should be on time, but paying by Friday, May 14, 2027 is safest. |
From Linn County's published schedule, checked September 23, 2026. The county had not posted a calendar labeled for this cycle when we checked, so these dates come from state law and the county's standing schedule; the date on your bill is the one that binds you.
How to appeal your Linn County property assessment
In Linn County you appeal to the Linn County Property Value Appeals Board (formerly the Board of Property Tax Appeals), filed with the County Clerk. The deadline: File with the County Clerk after the tax statements are mailed in October and no later than December 31, 2026 (a Thursday). A mailed petition counts on the date of its postmark. The board hears appeals of property value, not of the tax amount. How to file. Checked September 23, 2026 against the official appeal rules.
How Oregon's appeal process works, including the next level if the first one turns you down.
Oregon rules from primary state sources, reviewed September 7, 2026; sources on the Oregon page.
Work out your own numbers
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How much house can I afford?
Your income, debts and down payment against the 28/36 rule lenders actually use, with Linn County's tax rate to hand.
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Mortgage calculator
Monthly payment with principal, interest, tax and insurance, plus what an extra payment saves you.
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Oregon income tax
Brackets, standard deduction and what Oregon actually taxes.
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Sales tax in Linn County
The other local tax: combined state and local rate for this county.
Sources
- Median real estate taxes paid and median home value for Linn County, Oregon: U.S. Census Bureau, American Community Survey 5-year estimates (2020-2024), tables B25103, B25077, B25102, B25119 and B25003; the five-year comparison uses the 2015-2019 estimates. Neighboring counties: Census county adjacency file.