Oregon property taxes are due November 15 each year. You can pay the full bill by that date, pay two-thirds by that date and the rest later, or split the bill into three equal installments due November 15, February 15, and May 15. Paying in full or in two-thirds by November 15 earns a discount; paying in thirds does not.1Oregon State Legislature. Oregon Code 311.505 – Due Dates; Interest on Late Payments; Discounts on Early Payments
The Three Payment Dates
Your county tax collector mails a statement no later than October 25, which gives you about three weeks before the first payment comes due.2Oregon Revised Statutes. Oregon Code 311.250 – Tax Statements; Rules The statement shows your assessed value and total taxes owed, and it is your official notice that the tax year has begun.
From there, you have three choices:
- Pay the full year by November 15.
- Pay two-thirds by November 15, with the remaining third due May 15.
- Pay one-third by November 15, one-third by February 15, and one-third by May 15.
If any of these dates falls on a Saturday, Sunday, or legal holiday, the deadline rolls to the next business day.1Oregon State Legislature. Oregon Code 311.505 – Due Dates; Interest on Late Payments; Discounts on Early Payments
If you never received a statement or lost it, call your county assessor’s office for a duplicate. The taxes are owed either way.
The Discount for Paying Early
Oregon rewards early payment. Pay the full year by November 15 and you take 3 percent off the bill. Pay two-thirds by November 15 and you take 2 percent off the amount paid.1Oregon State Legislature. Oregon Code 311.505 – Due Dates; Interest on Late Payments; Discounts on Early Payments On a $5,000 bill, paying in full saves $150.
The discount only applies if the county receives your payment, or the USPS postmarks your envelope, on or before November 15. One day late means no discount and you drop onto the standard installment schedule.
What Late Payment Costs
Oregon builds in a short cushion on the first installment. Interest on a missed November 15 payment doesn’t start accruing until December 15. For the February and May installments, interest begins the day after the deadline.1Oregon State Legislature. Oregon Code 311.505 – Due Dates; Interest on Late Payments; Discounts on Early Payments
Once it starts, the rate is 1⅓ percent per month, or 16 percent per year.1Oregon State Legislature. Oregon Code 311.505 – Due Dates; Interest on Late Payments; Discounts on Early Payments Interest is charged on any fraction of a month, so being 10 days late costs the same as being 30 days late within that cycle. The balance stays on the account until paid in full.
If taxes stay delinquent for three years, the county can begin foreclosure. The tax collector publishes notice and files a court action, and if judgment is entered the property is sold to the county. You then have a two-year redemption window to pay everything owed, including interest. Miss that window and the county takes title permanently.
How and When Your Payment Counts
Oregon counties generally accept payment by mail, in person, or online. If you mail a check, the USPS postmark is treated as your payment date, so an envelope postmarked November 15 but delivered a few days later is still on time.3Lincoln County, OR. USPS Postmark for Property Tax Payments Many county offices also keep a secure outdoor drop box.
Online portals usually accept e-checks for a small flat fee or credit cards for a percentage-based fee that adds up on a large tax bill. Put your property tax account number, printed on your statement, on every payment so the county credits the right account. Keep the confirmation.
If Your Mortgage Has an Escrow Account
When your mortgage payment includes escrow, the lender collects a share of the estimated annual tax each month and pays the county directly when it comes due. You generally don’t send a separate payment. Confirm with your lender that they’re handling it, especially in your first year of ownership or right after a refinance, because a missed handoff between loan servicers is where on-time taxpayers get caught out.
If You Think Your Assessment Is Too High
You can challenge your property’s assessed value by filing a petition with your county’s Property Value Appeals Board. The window opens when the tax statement arrives in late October and closes December 31, with the deadline rolling to the next business day if it lands on a weekend or holiday.4Oregon Department of Revenue. Appeals Petition forms come from your county clerk.
Pay your taxes by November 15 even if you file an appeal. That protects you from interest and preserves any discount, and if the appeal reduces your assessment, the county refunds the overpayment.