Oregon's property tax rate varies by county and school district, not by a single statewide percentage
Oregon does not have a single property tax rate that applies everywhere. Instead, each county and school district sets its own rate based on local budget needs. The statewide average effective property tax rate — the percentage of your home's value you pay annually — is around 0.97%, but this varies significantly depending on where you own property. Some counties run as low as 0.7%, while others reach 1.3% or higher.
Your actual tax bill depends on three things: your property's assessed value, the tax rate in your specific county and school district, and any exemptions or deferrals you may may have access to for. Because Oregon reassesses property only when it changes ownership (not annually like many states), two identical homes in the same neighborhood can have very different tax bills if one sold recently and the other has not.
Key Takeaways
- Oregon property tax rates range from roughly 0.7% to 1.3% of assessed value depending on your county and school district.
- Properties are reassessed for tax purposes only when they sell, so your assessed value may be much lower than current market value.
- Oregon offers property tax deferrals for seniors and people with disabilities, and exemptions for certain property types like agricultural land.
- Your county assessor's office can tell you your exact assessed value and tax rate; you can also find this information on your tax bill or online.
How Oregon calculates your property tax bill
Your property tax bill is calculated by multiplying your property's assessed value by the combined tax rate for your county and school district. The assessed value is not the same as what your home is worth on the market. In Oregon, the assessed value is locked in at the time of purchase and increases by a maximum of 3% per year, regardless of how much your home's actual value rises. This means if you bought your home in 2010 for $200,000, your assessed value might still be around $270,000 today, even if the home is now worth $450,000.
The tax rate itself is expressed as a dollar amount per $1,000 of assessed value. For example, if your county and school district combined rate is $12 per $1,000 of assessed value, and your home's assessed value is $300,000, your annual tax bill would be $3,600. This rate is set by local governments based on their budgets and is not something you can negotiate or change.
Property tax rates by Oregon county
The following table shows approximate effective tax rates for a sample of Oregon counties. These are averages and will vary by specific school district within each county:
| County | Approximate Effective Rate |
|---|---|
| Multnomah (Portland area) | 0.95%–1.05% |
| Washington (Beaverton area) | 0.90%–1.00% |
| Clackamas (Oregon City area) | 0.95%–1.05% |
| Marion (Salem area) | 0.85%–0.95% |
| Lane (Eugene area) | 0.90%–1.00% |
| Jackson (Medford area) | 0.95%–1.10% |
| Deschutes (Bend area) | 0.85%–0.95% |
| Yamhill (McMinnville area) | 0.90%–1.05% |
These rates fluctuate year to year as local budgets change. Your county assessor's office publishes the exact rate for your property each year, and you can find it on your tax bill or by contacting them directly. The Oregon Department of Revenue also maintains county-level data, though it is updated annually.
Property tax exemptions and deferrals in Oregon
Oregon offers several ways to reduce or delay property tax payments. The Homestead Property Tax Exemption reduces the assessed value of your primary residence by $25,000 if you own and occupy it. This is not automatic — you must file a form with your county assessor, usually by March 15 of the tax year. The exemption saves most homeowners between $250 and $350 per year, depending on their county's tax rate.
The Property Tax Deferral Program allows homeowners age 62 or older, or people with disabilities, to defer paying property taxes while they live in the home. The state pays the taxes, and the debt is repaid from the sale of the property or the estate after death. To may have access to, your household income must be below a certain threshold (which varies by year and family size) and your home's equity must be at least 40% of its value. You must reapply each year.
Oregon also exempts certain property types from taxation entirely, including agricultural land (if actively farmed), timber land, and property owned by nonprofits or government agencies. If your property might may have access to for one of these exemptions, contact your county assessor to learn what documentation you need to provide.
How to find your property's assessed value and tax rate
Your property tax bill, mailed by your county in November or December, shows both your assessed value and your tax rate. If you have lost your bill or want to check before it arrives, you can contact your county assessor's office directly. Most counties now offer online property search tools where you can enter your address and see your assessed value, tax rate, and recent tax history.
You can also visit the Oregon Department of Revenue website, which links to each county assessor's office. The assessor can answer questions about how your value was determined and explain any recent changes. If you believe your assessed value is incorrect, you can file a complaint with the county assessor, usually by March 15 of the tax year. The process is free and does not require a lawyer.
What affects your property tax bill year to year
Your assessed value increases by up to 3% annually, even if you do not sell. This is Oregon's way of gradually bringing older assessments closer to market value without shocking homeowners with sudden large increases. If your home's market value drops significantly (as happened during the 2008 recession), you can file for a reduction in assessed value, though this requires proof that the market value has declined.
Your tax rate can also change from year to year if local school districts or county governments adjust their budgets. A new school bond or a county service expansion can raise the rate, while budget cuts can lower it. These changes are published in the fall before taxes are due, so you will see the new rate on your bill.
Frequently Asked Questions
Is Oregon's property tax rate the highest in the nation?
No. Oregon's effective property tax rate of around 0.97% is below the national average of about 1.1%. States like New Jersey, Illinois, and Texas have significantly higher rates. However, Oregon's income tax is higher than many states, so total tax burden depends on your income and property value combined.
Can I appeal my assessed value if I think it is too high?
Yes. You can file a complaint with your county assessor, usually by March 15 of the tax year. The assessor will review your property and comparable sales. If you disagree with their decision, you can appeal to the county board of equalization. Both steps are free and do not require a lawyer.
Do I have to pay property tax if I own my home outright?
Yes. Property tax is owed by anyone who owns real property in Oregon, whether the home is paid off or financed. If you have a mortgage, your lender typically collects property tax as part of your monthly payment and pays it on your behalf.
What happens if I do not pay my property tax bill?
If you do not pay by the due date (usually June 30 and December 31), penalties and interest accrue. After three years of nonpayment, the county can foreclose on your property and sell it to recover the debt. If you cannot pay, contact your county assessor about the deferral program or ask about payment plans.
Does Oregon tax the value of land separately from the building?
Oregon assesses land and buildings together as a single property value. You cannot separate the two for tax purposes. However, if your property qualifies for agricultural or timber exemptions, those apply to the entire parcel based on its use.