Property tax in Marion County, Oregon
In Marion County, the property tax bill comes from the Marion County Tax Office (part of the Assessor's Office). The 2026-27 bill is paid in 3 installments, and the next one is due November 15, 2026. You can look up and pay the bill on the county's own payment page. Taken from Marion County's own pages, checked September 23, 2026.
The median property tax bill in Marion County, Oregon is $3,490 a year, which is about 0.84% of the county's median home value of $416,400. 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.
Who sends the property tax bill in Marion County, and how do you pay it?
The bill comes from the Marion County Tax Office (part of the Assessor's Office). The value it is based on is set by a separate office, the Marion County Assessor's Office, which is who to ask if the value looks wrong. For how to look up and pay the bill, go to the county's own payment information.
Oregon's tax year starts July 1, and Marion County mails statements between October 15 and October 25, so the 2026-27 statement was not out when this was checked; call the Tax Office at 503-588-5215 if yours has not arrived by November 1. The November 15, February 15 and May 15 schedule and the 3% and 2% discounts are set by state law (ORS 311.505) for every county. If the statement arrives late, state law (ORS 311.507) keeps the discount open until 15 business days after it was mailed, if that is later than November 15. Mailed payments with the statement stub go to a processing center at PO Box 3416, Portland, OR 97208-3416; without the stub, send them to PO Box 2511, Salem, OR 97308. Online and phone payments are taken through the county's payment processor, Paystation, which charged 3% for cards and $1.70 for e-checks last cycle. A yellow statement means a mortgage company, or the state's senior and disabled deferral program, asked for the bill; check with your lender if you are unsure who is paying. The county's appeals board page still showed last season's dates when this was checked; the December 31 deadline is set by state law (ORS 309.100).
When are property taxes due in Marion County?
For the 2026-27 bill, Marion County splits the bill into 3 payments, the first due November 15, 2026 and the last May 15, 2027. Interest is 1 1/3% a month, or fraction of a month, on an unpaid installment until paid. To avoid interest, pay at least one-third by December 15, the second third by February 15 and the final third by May 15. Mailed payments count if postmarked by the due date; a payment postmarked late loses the discount and is charged interest. Bank bill-pay payments are not postmarked, so the county asks that they be scheduled at least 14 days before the due date.
| Payment | Due | Note |
|---|---|---|
| First third, or full or two-thirds payment for a discount | November 15, 2026 | Pay the full year by this date for a 3% discount, or two-thirds for a 2% discount; paying one-third earns no discount. November 15, 2026 is a Sunday, a legal holiday under Oregon law (ORS 187.010), 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. The county prints the shifted date on its statement insert; last cycle it printed November 17, 2025 for a Saturday November 15. |
| Second third | February 15, 2027 | Only if paying in thirds. February 15, 2027 is Presidents Day, a legal holiday under ORS 187.010, so a payment made Tuesday, February 16, 2027 is on time under state law. |
| 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. Oregon's holiday law covers Sundays, not Saturdays, and the county has not yet said whether it will move this date; it did move a Saturday due date to the next Monday on last year's November statement. Until it says so, pay by Friday, May 14, 2027, or mail the payment so it is postmarked no later than Saturday, May 15. |
From Marion 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.
Estimate the property tax on a home in Marion County
Enter a home's market value for a ballpark at Marion County's average effective rate of 0.84% (Census). The real bill depends on the home's assessed value, the millage where it sits and any exemptions.
Estimated property tax: $3,498 / year
Property tax in Marion County at a glance
| Measure | Value |
|---|---|
| Median annual property tax | $3,490 |
| Median home value | $416,400 |
| Effective tax rate | 0.84% |
| 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 Marion County compare in Oregon?
Among Oregon's 36 counties, Marion County has the 7th highest effective property-tax rate: 6 rank higher and 29 rank lower. That is on the higher side for Oregon. Nationally, it ranks 1490th of 3135 US counties by effective rate. See every Oregon county ranked.
How much do homeowners in Marion County actually pay?
The median is only the middle bill. Across Marion County's 79,054 owner-occupied homes, 59.8% pay $3,000 or more a year in property tax, 80.5% pay at least $2,000, and 4.4% pay under $800. Another 3.9% report paying no property tax at all, which usually means an exemption covers the whole bill.
| Annual bill | Homes | Share |
|---|---|---|
| Under $800 | 3,455 | 4.4% |
| $800 to $1,499 | 4,507 | 5.7% |
| $1,500 to $1,999 | 4,374 | 5.5% |
| $2,000 to $2,999 | 16,361 | 20.7% |
| $3,000 or more | 47,299 | 59.8% |
| No property tax paid | 3,058 | 3.9% |
Owners with a mortgage pay a median of $3,559 and owners without one pay $3,325. That is within 10% either way, so in Marion County paying off the house does not go with a noticeably different bill. Census table B25103.
How does the Marion County property tax bill compare with local incomes?
The median property tax bill of $3,490 is about 3.6% of the median income of Marion County homeowner households, $98,104 a year. That compares two middles, so a retiree in a long-held home can pay a far larger share. 62.3% of Marion 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 Marion County?
Yes. The median bill went from $2,702 in 2015-2019 to $3,490 in 2020-2024, a 29.2% rise. Over the same span the median home value moved 68.5%, from $247,100 to $416,400. 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 Marion County
Marion County borders 6 counties.
| County | Effective rate | Median bill | Median home value |
|---|---|---|---|
| Linn County, OR | 0.87% | $3,261 | $376,400 |
| Clackamas County, OR | 0.85% | $5,171 | $611,000 |
| Marion County, OR (this county) | 0.84% | $3,490 | $416,400 |
| Polk County, OR | 0.8% | $3,634 | $454,700 |
| Wasco County, OR | 0.77% | $2,828 | $367,400 |
| Yamhill County, OR | 0.73% | $3,425 | $471,700 |
| Jefferson County, OR | 0.69% | $2,591 | $374,200 |
How is a home assessed in Marion County?
Oregon sets the assessment rules and Marion County applies them. How Oregon assesses and reappraises homes.
Is there a homestead exemption in Marion 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 Marion County. Oregon's exemptions and relief programs in full.
On top of the Oregon programs, Marion County runs its own:
- Surviving spouse of a public safety officer exemption: Oregon lets each county choose to offer this exemption, and Marion County's Board of Commissioners adopted it: the surviving spouse or partner of a firefighter, police officer or reserve officer killed in the line of duty, who has not remarried and owns and lives in the home, can exempt up to $250,000 of the home's assessed value. Apply by April 1.
How to appeal your Marion County property assessment
In Marion County you appeal to the Marion County Property Value Appeals Board (formerly the Board of Property Tax Appeals), run by the County Clerk. The deadline: File with the County Clerk after the tax statement arrives in October and no later than December 31, 2026 (a Thursday). The board hears appeals of property value, not of the tax amount. The Assessor's Office also takes an informal request for review by December 10; that is not an appeal and does not replace one. 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 Marion 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 Marion County
The other local tax: combined state and local rate for this county.
Sources
- Median real estate taxes paid and median home value for Marion 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.