Jackson County Oregon Property Tax: Due Dates, Relief, and Appeals

Property tax in Jackson County, Oregon is calculated by multiplying your property’s assessed value by the combined tax rate of every local district serving your address — schools, fire, city, county, and any voter-approved levies. The Assessor sets the values, the Tax Collector takes the payments, and Oregon’s constitution caps annual growth in assessed value at 3%, which keeps bills reasonably predictable even when the market is not.

How Your Bill Is Calculated

Every property carries two values. Real market value is what an informed buyer would pay an informed seller in an arms-length sale, measured as of January 1 each year.¹ The assessor arrives at this figure using recent comparable sales, construction costs, and, for income property, rental data.

The number that actually drives your bill is assessed value, which is the lower of real market value or maximum assessed value. Maximum assessed value grows by no more than 3% per year under Measure 50, codified at ORS 308.146.² For homes owned through a rising market, assessed value often sits well below real market value.

Your tax equals assessed value divided by 1,000, multiplied by the combined rate of all districts overlapping your parcel. Rates vary across the county by school district, fire district, city limits, and special districts, and voter-approved bonds push rates higher in the areas that passed them.

Due Dates, Discounts, and Interest

Oregon splits property tax into three installments, governed by ORS 311.505:³

First third: due November 15
Second third: due February 15
Final third: due May 15

There is a grace period most people miss. The first installment is due November 15, but interest on that installment does not start accruing until December 15. The February and May installments have no grace period; interest starts the day after each due date. Once it starts, interest accrues at 1⅓% per month on the unpaid balance.³

Paying early earns a discount. Pay the full year by November 15 and you get 3% off. Pay at least two-thirds by that date and you get 2% off the amount paid.³ On a $4,000 bill, the full-pay discount is $120 for writing one check instead of three. If cash flow allows, take it.

How to Pay

The Tax Collector accepts payment by mail, through drop boxes in Medford, and online by credit card or electronic check. Online payers can look up accounts by property address or account number. Confirm the account number before submitting; a misapplied electronic payment can take weeks to sort out.

If your mortgage lender escrows for taxes, your servicer pays the county directly. Federal rules require an annual escrow analysis and notice of any shortage or overage.⁴ When a voter-approved levy raises local rates, the shortage notice often arrives months later and your monthly mortgage payment jumps. You can usually clear the shortage as a lump sum or spread it over 12 months.

What Happens If You Fall Behind

Interest at 1⅓% per month works out to 16% annually, which is worse than most credit cards. And it compounds on taxes already late.

If taxes stay unpaid for three full years, the county must begin foreclosure under ORS Chapter 312.⁵ After the circuit court enters judgment, you have a two-year redemption period to pay the back taxes, interest, and costs and keep the home. Miss that window and the property is deeded to the county.

One protection applies nationwide, including Oregon: the U.S. Supreme Court held in Tyler v. Hennepin County that a local government cannot keep sale proceeds beyond the tax debt. If the county sells a $300,000 home to collect $15,000 in back taxes, the former owner is entitled to the surplus.⁶

Relief Programs You May Qualify For

Senior and Disabled Deferral

Under ORS 311.666 through 311.701, qualifying homeowners can postpone paying property tax entirely until they sell, move out, or pass away.⁷ The state pays Jackson County on your behalf and records a lien. When the home leaves the program, the deferred balance plus 6% interest comes due.⁸

To qualify as of April 15 of the application year, you must:

Be 62 or older, or receive or be eligible for federal Social Security Disability benefits
Have owned and lived in the home for at least five consecutive years
Have household income (taxable and nontaxable combined) under $70,000 for the prior year⁹
Have net worth under $500,000, not counting the home or personal property
Carry fire and casualty insurance on the home
Not have a reverse mortgage, with narrow exceptions for borrowers in the program before 2011

Disabled Veteran Exemption

Veterans with a disability rating of 40% or more, certified by the VA or a branch of the armed forces, can exempt part of their home’s assessed value.¹⁰ Two tiers apply, both growing 3% a year:

General disability (40%+): approximately $26,300 of assessed value exempted for tax year 2025
Service-connected disability (40%+): approximately $31,500 exempted for tax year 2025¹⁰

Surviving spouses can continue the exemption as long as they do not remarry. Veterans claiming the general (non-service-connected) tier must also meet an income cap of 185% of federal poverty guidelines. File the claim with the Jackson County Assessor.

Appealing Your Property Value

If the assessor’s real market value looks too high, you can petition the Board of Property Tax Appeals. The deadline is December 31 of the tax year. Use the official petition form and bring evidence: recent comparable sales in your neighborhood are the strongest material, and a professional appraisal can help if the potential savings justify the cost.

If the board rules against you, you can appeal to the Oregon Tax Court.

Read your tax statement before you file, though. An appeal only moves the real market value. If your assessed value is already well below real market value because of the 3% cap, lowering the market number may not change your bill at all. Compare the two figures on your statement; if assessed value is the binding constraint, an appeal will not save you anything.

Deducting Jackson County Property Tax on Your Federal Return

Property tax you pay to Jackson County is deductible on your federal return, but only if you itemize.¹¹ Itemizing is worth it only when your deductible expenses beat the standard deduction for your filing status, which the IRS publishes annually.¹²

Property tax rolls into the state and local tax (SALT) deduction along with Oregon income tax. For 2026, the SALT cap is $40,400 for most filers under the One, Big, Beautiful Bill, with a lower cap for married-filing-separately. Combined Oregon income and Jackson County property taxes above that cap do not count. Keep your property tax receipts and escrow statements for your records.

Watch Out for Property Tax Scams

Official-looking mailers show up regularly in Jackson County mailboxes from private companies offering to lower your assessment for an upfront fee. They are not from the county. The names often sound governmental and the deadlines sound urgent, but a real government agency does not charge a fee to reassess your property. If you think your valuation is too high, file an appeal with the Board of Property Tax Appeals yourself at no cost.

1
Oregon State Legislature. Oregon Revised Statutes Chapter 308 – Assessment of Property for Taxation
2
Oregon State Legislature. Oregon Code 308.146 – Determination of Maximum Assessed Value and Assessed Value
3
Oregon State Legislature. Oregon Code ORS 311.505 – Due Dates, Interest on Late Payments, Discounts on Early Payments
4
Consumer Financial Protection Bureau. 1024.17 Escrow Accounts
5
Oregon State Legislature. Oregon Revised Statutes Chapter 312 – Collection of Delinquent Taxes
6
Justia Law. Tyler v. Hennepin County, 598 U.S. ___ (2023)
7
Oregon State Legislature. Oregon Code ORS 311.670 – Eligibility of Property
8
Oregon Department of Revenue. Oregon Property Tax Deferral for Disabled and Senior Homeowners
9
Oregon Department of Revenue. Oregon Property Tax Deferral for Disabled and Senior Homeowners
10
Oregon State Legislature. Oregon Code ORS 307.250 – Property of Veterans or Surviving Spouses
11
Internal Revenue Service. New and Enhanced Deductions for Individuals
12
Internal Revenue Service. IRS Releases Tax Inflation Adjustments for Tax Year 2026