Oregon property tax
Start with your county. Published tax dates and rules link to the official source.
Statewide rules
✓ Verified — Last verified October 24, 2026
Penalty statute
ORS 311.505(2) charges 1⅓% monthly or fraction thereof; accrual dates are specified separately for each installment.
Official source. Statutory. Verified .
Appeal process
After county Property Value Appeals Board review, value appeals may go to the Tax Court Magistrate Division within 30 days of the order's mailing or hearing delivery.
Official source. Verified .
Who may represent homeowners
Individuals may self-represent; Magistrate Division representation by someone other than an Oregon attorney requires an Authorization to Represent form.
Official source. Verified .
Oregon Property Tax Deferral for Disabled and Senior Homeowners Program
Qualifying disabled or senior homeowners may borrow from the state to pay county property taxes; this is a loan secured by a lien, not an exemption.
Official source. Verified .
Counties and county equivalents
- Baker CountyNot yet verified
- Benton CountyNot yet verified
- Clackamas CountyNot yet verified
- Clatsop CountyNot yet verified
- Columbia CountyNot yet verified
- Coos CountyNot yet verified
- Crook CountyNot yet verified
- Curry CountyNot yet verified
- Deschutes CountyNot yet verified
- Douglas CountyNot yet verified
- Gilliam CountyNot yet verified
- Grant CountyNot yet verified
- Harney CountyNot yet verified
- Hood River CountyNot yet verified
- Jackson CountyNot yet verified
- Jefferson CountyNot yet verified
- Josephine CountyNot yet verified
- Klamath CountyNot yet verified
- Lake CountyNot yet verified
- Lane CountyNot yet verified
- Lincoln CountyNot yet verified
- Linn CountyNot yet verified
- Malheur CountyNot yet verified
- Marion CountyNot yet verified
- Morrow CountyNot yet verified
- Multnomah CountyNot yet verified
- Polk CountyNot yet verified
- Sherman CountyNot yet verified
- Tillamook CountyNot yet verified
- Umatilla CountyNot yet verified
- Union CountyNot yet verified
- Wallowa CountyNot yet verified
- Wasco CountyNot yet verified
- Washington CountyNot yet verified
- Wheeler CountyNot yet verified
- Yamhill CountyNot yet verified
Common questions
How do property tax appeals work in Oregon?
After county Property Value Appeals Board review, value appeals may go to the Tax Court Magistrate Division within 30 days of the order's mailing or hearing delivery.
Who may represent a homeowner in a Oregon property tax appeal?
Individuals may self-represent; Magistrate Division representation by someone other than an Oregon attorney requires an Authorization to Represent form.
Sources
www.oregonlegislature.gov
Interest shall begin to accrue, and shall be collected, at the rate of one and one-third percent per month, or fraction of a month, until paid
Verified October 24, 2026
www.oregon.gov
You must file your complaint with the court within 30 days of the date the board's order is mailed or delivered to you at the hearing.
Verified October 24, 2026
www.courts.oregon.gov
If you are a business or entity or if you want to be represented by anyone other than an Oregon attorney, you will also need to complete an Authorization to Represent form.
Verified October 24, 2026
www.oregon.gov
Oregon Property Tax Deferral for Disabled and Senior Homeowners Program
Verified October 24, 2026
www.oregon.gov
As a disabled or senior homeowner, you can borrow from the State of Oregon to pay your property taxes to the county.
Verified October 24, 2026