Deschutes County property tax is calculated by multiplying your property’s Assessed Value by the consolidated tax rate for every district that covers your parcel. Statements are mailed by October 25, and for the 2025–2026 tax year the first installment is due November 17, 2025. Pay the full bill by that date and you get a 3% discount.1Deschutes County, OR. Property Tax Collection – How to Make a Payment
How Your Bill Is Calculated
Oregon uses two different property values, and the difference is why most tax bills look lower than you might expect. Real Market Value is what the property would sell for on the open market as of January 1. Assessed Value is the figure your tax is actually based on, and it is usually well below Real Market Value.
Under Measure 50, written into the Oregon Constitution in 1997, your Assessed Value cannot rise by more than 3% a year unless you add square footage, make improvements, or trigger another exception event.2Clatsop County Oregon. Measure 50 – Oregons Property Tax System In Deschutes County, where home prices have climbed sharply, many owners carry an Assessed Value well under half their Real Market Value.
A second constitutional limit, Measure 5, caps the combined rate. Public school taxes cannot exceed $5 per $1,000 of Real Market Value, and taxes for all other government operations cannot exceed $10 per $1,000.3Oregon State Legislature. Oregon Revised Statutes Chapter 310 – Section 310.150 If the combined district rates would push past those ceilings, the county compresses them. What lands on your statement is Assessed Value times the consolidated rate of your county, city, school district, and any special districts such as Bend Metro Park and Recreation.
2025–2026 Deadlines and Discounts
The statutory due dates are November 15, February 15, and May 15.4Oregon Public Law. Oregon Revised Statutes 311.505 – Due Dates; Interest on Late Payments When a date falls on a weekend or holiday it shifts to the next business day. For 2025–2026 the actual Deschutes County deadlines are November 17, 2025; February 17, 2026; and May 15, 2026.1Deschutes County, OR. Property Tax Collection – How to Make a Payment
Oregon rewards early payment:
- Pay the full bill by the November deadline and take a 3% discount on the total.
- Pay two-thirds by the November deadline and take a 2% discount on the amount paid, with the remaining third due by May 15.
- Pay in three equal installments by each deadline. No discount, no penalty.
On a $5,000 bill, the 3% full-payment discount is $150. If your cash flow allows it, paying in November is the cheapest option.1Deschutes County, OR. Property Tax Collection – How to Make a Payment
How to Pay
Mail a check with the detached stub to Deschutes County Tax Collector, P.O. Box 7559, Bend, OR 97708-7559. A U.S. Postal Service postmark on or before the deadline counts as on time even if the envelope arrives later. Write your property account number, shown in the top right of your statement, on the check.1Deschutes County, OR. Property Tax Collection – How to Make a Payment
You can also drop payments at the Deschutes County Services Building at 1300 NW Wall Street in Bend, or pay online through the county portal. Online fees vary:
- eCheck: $2 per transaction.
- Visa or Mastercard debit: $3.95 flat per transaction.
- Credit cards and other debit cards: 2.5% of the payment, $2 minimum.
On a large payment, the 2.5% credit card fee can erase the 3% early-payment discount. eCheck or a mailed paper check avoids that.5Deschutes County, OR. Property Tax Collection
If Your Mortgage Lender Pays Through Escrow
When your lender escrows taxes, the lender pays the county directly and you do nothing on the deadlines above. Lenders are required to analyze your escrow account each year and send you a statement showing whether the balance covers the coming year’s taxes and insurance.6Consumer Financial Protection Bureau. 12 CFR 1024.17 – Escrow Accounts When Deschutes County values rise, that analysis often shows a shortage, and the lender will either spread the shortfall across 12 monthly payments or offer you a lump-sum option.
What Happens If You Pay Late
Interest accrues at one and one-third percent per month, roughly 16% annualized, on any unpaid balance. It starts the day after the deadline and compounds on any fraction of a month, so being a few days late costs you a full month of interest.4Oregon Public Law. Oregon Revised Statutes 311.505 – Due Dates; Interest on Late Payments
The deeper risk is foreclosure. Once property taxes have been delinquent for three years, the county can begin foreclosure. The tax collector, working with the district attorney, files a court action against the property itself, and the court orders it sold to the county for the unpaid taxes and interest.7Oregon State Legislature. Oregon Revised Statutes Chapter 312 – Section 312.010 Once that three-year clock has run, your leverage to stop the sale is very limited.
Relief Programs That Can Lower or Postpone Your Bill
Senior and Disabled Homeowner Deferral
If you are 62 or older, or you have a qualifying disability, the State of Oregon can pay your Deschutes County tax bill directly and place a lien on the property. The deferred amount plus interest is repaid when the home sells or ownership transfers.8Oregon Department of Revenue. Oregon Property Tax Deferral for Disabled and Senior Homeowners Program For 2026, total household income for the prior calendar year must be $70,000 or less, counting taxable and nontaxable income for everyone in the home.
Disabled Veteran Exemption
Disabled veterans and surviving spouses can exempt part of a homestead’s Assessed Value. For 2026 the exemption is $27,092 or $32,512, depending on disability level.9Oregon Department of Revenue. Disabled Veteran or Surviving Spouse Property Tax Exemption File the application with the county assessor between January 1 and April 1 of the assessment year.
Farm and Forest Special Assessment
Land in active farm or timber use can be taxed on its agricultural or forestry value rather than its Real Market Value. Farmland in an exclusive farm use zone qualifies automatically once the assessor confirms farm use; farmland outside those zones must meet minimum income rules. Forestland programs require at least two contiguous acres for designated forestland or at least 10 acres for the small tract forestland program. If the land later leaves qualifying use, back taxes come due for the difference between the special assessment and what the regular Assessed Value would have been.
Appealing Your Valuation
If the Real Market Value on your statement looks too high, you can challenge it. Appeals cover the valuation only. The tax rate itself is not appealable because it reflects the combined levies of every district that covers your parcel.
Start with the Property Value Appeals Board (PVAB), which replaced the former Board of Property Tax Appeals in 2024.10Columbia County, OR. Property Value Appeals Board File after you receive your statement and before December 31 of the tax year, or the next business day if December 31 falls on a weekend or holiday.11Oregon Department of Revenue. Appeals There is no filing fee at the county level.
Bring evidence tied to the January 1 assessment date: recent sales of comparable properties, a professional appraisal, or documentation of physical problems that cut value, such as foundation damage, flooding history, or outdated systems. The board responds to concrete numbers, not general frustration.
If the PVAB rules against you, the next step is the Magistrate Division of the Oregon Tax Court. File the complaint within 30 days of the date the board’s order is mailed.12Marion County, OR. Reviews and Appeals A filing fee applies. You can also go straight to the Magistrate Division, though most homeowners start at the county level because it is free and faster.
Buying or Selling a Home in Deschutes County
Oregon bills taxes in arrears. The statement that arrives in October covers the fiscal year that began the previous July. At closing, the buyer and seller typically prorate taxes so each pays only for the days they owned the property. The closing agent divides the annual bill by 365, multiplies by the days the seller owned the home during the current tax period, and credits that amount to the buyer, who then pays the full bill when it comes due.
If you are buying, note that Oregon does not reset the Assessed Value to market value on sale the way some other states do. The seller’s capped Assessed Value generally stays in place, though an exception event or the end of a prior exemption can change it. Ask for the current tax statement before closing so you know what you are taking on.