Property tax in Polk County, Oregon
In Polk County, the property tax bill comes from the Polk County Tax Office (Tax & Finance 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 Polk County's own pages, checked September 23, 2026.
The median property tax bill in Polk County, Oregon is $3,634 a year, which is about 0.8% of the county's median home value of $454,700. That effective rate is higher than the typical Oregon county (0.74%) and lower 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 Polk County, and how do you pay it?
The bill comes from the Polk County Tax Office (Tax & Finance Office). The value it is based on is set by a separate office, the Polk 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 Polk County mails statements by October 25, so the 2026-27 statement was not out when this was checked. The November 15, February 15 and May 15 schedule and the 3% and 2% discounts are set by state law for every county, and if the statement arrives late, state law keeps the discount open until 15 business days after it was mailed. You can pay online or by phone through the county's payment site (the processor charges a fee for cards and electronic checks that the county does not receive), by mail to the Polk County Tax Office, 850 Main Street, Dallas, OR 97338, or in person or at the drop box at the courthouse in Dallas. Local banks no longer take property tax payments. Questions go to the Tax Office at 503-623-9264.
When are property taxes due in Polk County?
For the 2026-27 bill, Polk 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 any installment not paid on time. On the first third, interest starts only after December 15; on the second and third it starts after February 15 and May 15. Mailed payments count if postmarked by the due date, and must be postmarked by November 15 to keep a discount. Homes with taxes unpaid for three years or more can be foreclosed.
| 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 (figured on the two-thirds paid); paying one-third earns no discount. November 15, 2026 is a Sunday. The county says a due date that lands on a weekend or legal holiday moves to the next business day, so a payment made Monday, November 16, 2026 is on time; last cycle it printed November 17, 2025 for a Saturday November 15. The county's pages tie the discount to payments received or postmarked by November 15 and do not say whether the discount also moves to Monday, so to be sure of it, pay by Friday, November 13, or mail the payment so it is postmarked by November 15. |
| Second third | February 15, 2027 | Only if paying in thirds. February 15, 2027 is Presidents Day, a legal holiday, so under the county's next-business-day rule a payment made Tuesday, February 16, 2027 is on time; last cycle the county printed February 17, 2026 when February 15 fell on a Sunday before Presidents Day. The Assessor's calendar lists February 14 for this payment, but state law and the Tax Office use February 15. |
| 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, so under the county's next-business-day rule a payment made Monday, May 17, 2027 is on time; the county has not yet printed its 2027 dates. |
From Polk 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 Polk County
Enter a home's market value for a ballpark at Polk County's average effective rate of 0.8% (Census). The real bill depends on the home's assessed value, the millage where it sits and any exemptions.
Estimated property tax: $3,638 / year
Property tax in Polk County at a glance
| Measure | Value |
|---|---|
| Median annual property tax | $3,634 |
| Median home value | $454,700 |
| Effective tax rate | 0.8% |
| 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 Polk County compare in Oregon?
Among Oregon's 36 counties, Polk County has the 14th highest effective property-tax rate: 13 rank higher and 22 rank lower. That is on the higher side for Oregon. Nationally, it ranks 1590th of 3135 US counties by effective rate. See every Oregon county ranked.
How much do homeowners in Polk County actually pay?
The median is only the middle bill. Across Polk County's 21,343 owner-occupied homes, 62.4% pay $3,000 or more a year in property tax, 81.5% pay at least $2,000, and 3.6% pay under $800. Another 3.6% report paying no property tax at all, which usually means an exemption covers the whole bill.
| Annual bill | Homes | Share |
|---|---|---|
| Under $800 | 763 | 3.6% |
| $800 to $1,499 | 1,088 | 5.1% |
| $1,500 to $1,999 | 1,328 | 6.2% |
| $2,000 to $2,999 | 4,085 | 19.1% |
| $3,000 or more | 13,316 | 62.4% |
| No property tax paid | 763 | 3.6% |
Owners with a mortgage pay a median of $3,796 and owners without one pay $3,324. 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 Polk County property tax bill compare with local incomes?
The median property tax bill of $3,634 is about 3.3% of the median income of Polk County homeowner households, $110,325 a year. That compares two middles, so a retiree in a long-held home can pay a far larger share. 64.7% of Polk 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 Polk County?
Yes. The median bill went from $2,724 in 2015-2019 to $3,634 in 2020-2024, a 33.4% rise. Over the same span the median home value moved 71.5%, from $265,200 to $454,700. 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 Polk County
Polk County borders 6 counties.
| County | Effective rate | Median bill | Median home value |
|---|---|---|---|
| Benton County, OR | 0.95% | $4,884 | $513,000 |
| Linn County, OR | 0.87% | $3,261 | $376,400 |
| Marion County, OR | 0.84% | $3,490 | $416,400 |
| Lincoln County, OR | 0.81% | $3,322 | $410,800 |
| Polk County, OR (this county) | 0.8% | $3,634 | $454,700 |
| Yamhill County, OR | 0.73% | $3,425 | $471,700 |
| Tillamook County, OR | 0.6% | $2,582 | $430,200 |
How is a home assessed in Polk County?
Oregon sets the assessment rules and Polk County applies them. How Oregon assesses and reappraises homes.
Is there a homestead exemption in Polk 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 Polk County. Oregon's exemptions and relief programs in full.
Polk County does not add relief programs of its own beyond the Oregon ones (checked September 23, 2026).
How to appeal your Polk County property assessment
In Polk County you appeal to the Polk County Property Value Appeals Board, run by the County Clerk. The deadline: File a petition with the County Clerk after tax statements are mailed in late October and no later than December 31, 2026 (a Thursday). The filing fee is $40 per account. The board hears appeals of property value, not of the tax amount, and meets from February through April. 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 Polk 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 Polk County
The other local tax: combined state and local rate for this county.
Sources
- Median real estate taxes paid and median home value for Polk 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.