State guide
Oregon property taxes (2026)
✓ Verified August 2026 against official county pages — 3 sources linked below.
County pages for Oregon are on the way — the statewide dates below apply everywhere, and county pages will add local rates, contacts, and exact appeal windows.
How Oregon property taxes work
Oregon's property tax runs on two values per home: real market value (what it would sell for) and the Measure 50 maximum assessed value (MAV), which grows just 3% a year. You're taxed on the lower of the two — which is why most Oregon bills climb a steady 3% regardless of the market.
Tax statements mail in late October and the money is due November 15 — with a choice: pay in full by November 15 for a 3% discount, pay two-thirds for a smaller discount, or split into thirds due November 15, February 15, and May 15 with no discount.
The tax statement is also your appeal notice. If the real market value looks wrong (or your MAV calculation is off), petition your county's Property Value Appeals Board — the board formerly known as BOPTA — by December 31, through the county clerk. It's cheap, informal, and decided by citizen panels early in the new year.
Because taxes follow assessed value rather than market value, winning a market-value appeal only cuts your bill when RMV drops below your MAV — check both numbers on the statement before deciding it's worth filing.
When payments are due
Statements mail late October; due November 15. Pay in full by then for 3% off, or in thirds — November 15, February 15, May 15.
| Payment | Due | Delinquent after | Notes |
|---|---|---|---|
| First third (or full payment, 2026–27) | November 15, 2026 | — | Full payment by November 15 earns a 3% discount; two-thirds payment earns a smaller discount |
| Second third | February 15, 2027 | — | |
| Final third | May 15, 2027 | — | Interest accrues on late installments |
Pay early, pay less: 3% off in full payment by November 15.
How to appeal your assessment
The statewide rule: Petition your county's Property Value Appeals Board (formerly BOPTA) by December 31, filed with the county clerk
The October tax statement doubles as your value notice — the December 31 petition deadline follows it. Hearings run February–April; further appeal goes to the Oregon Tax Court's Magistrate Division.
- Read both values on your October statementReal market value and maximum assessed value. A market-value appeal only helps if RMV should sit below your MAV — check before filing.
- Gather sales evidenceComparable sales around the January 1 assessment date support a lower real market value.
- File your petition by December 31With the county clerk on the board's petition form — small filing fee, no lawyer needed.
- Attend the hearing (Feb–Apr)A citizen panel hears your evidence against the assessor's.
- Escalate if neededBoard orders can be appealed to the Oregon Tax Court Magistrate Division.
County pages have the exact local deadlines, forms, and filing links.
Statewide exemptions
| Exemption | What it's worth | Deadline |
|---|---|---|
| Disabled veteran or surviving spouse exemption | Exempts an indexed slice of assessed value for qualifying disabled veterans and surviving spouses (larger for service-connected disability) | File with the county assessor (generally by April 1) |
| Senior and disabled citizen deferral | The state pays the property taxes for qualifying homeowners 62+ or disabled (income and equity tests); repayment with interest comes from the estate or sale | Apply January 1 – April 15 |
Reassessment
Assessors track real market value annually, but taxable assessed value follows the Measure 50 MAV — up at most 3% a year absent new construction — and you're taxed on the lower of the two.
Value notices (Property tax statement) usually mail in late October.
Common questions
- When are property taxes due in Oregon?
- November 15, after statements mail in late October. Pay in full by then for 3% off, or split into thirds due November 15, February 15, and May 15 (no discount).
- How do I appeal my Oregon assessment?
- Petition your county's Property Value Appeals Board by December 31 through the county clerk — small fee, citizen panel, hearings early in the new year. But first check whether a lower real market value would actually drop below your MAV; if not, the bill won't move.
- Why did my taxes go up 3% when home prices fell?
- Measure 50. You're taxed on the maximum assessed value, which rises 3% a year and usually sits below market. Prices can fall a long way before your taxable value is affected.
- What discount do I get for paying early?
- 3% off for paying the full year by November 15, and a smaller discount for paying two-thirds. The trimester plan (thirds in November, February, May) carries no discount but no penalty either.
- Is there property tax help for Oregon seniors?
- The state's deferral program pays the taxes for qualifying homeowners 62+ (income and equity limits) as a lien repaid later, and disabled veterans have an exemption. Both run through the county assessor — apply in the winter–spring window.
Sources
Every fact on this page comes from an official page. Check them yourself:
- Oregon DOR — Maximum Assessed Value manual (Measure 50) — checked 2026-08-12
- Jackson County OR — property tax appeals / Measure 50 — checked 2026-08-12
- Clackamas County — Measures 5 & 50 — checked 2026-08-12