Owning in Oregon
Data from January 2026
Property tax in Oregon
The typical owner in Oregon pays $3,876 a year, about 0.81% of the home’s value (0.94% nationwide). Here are the exemptions and discounts the state publishes, the deadlines to claim them or appeal, and every county’s figure.
Key numbers in Oregon
- Typical tax
- $3,876
- per year, typical household
- 24% more than the U.S.
- Effective rate
- 0.81%
- tax ÷ value (estimate)
- 14% less than the U.S.
- United States
- 0.94%
- national effective rate
- Cap on your home
- 3% a year
- how much the assessment can rise
The state's rules
Oregon's rules, in one table
The assessment cap, the homestead exemption, when to protest and when to pay, as Oregon's official source states them. Tap "What the source says" to read the exact text.
| Rule | What Oregon says | Source |
|---|---|---|
| Cap on your home 3% a year | In Oregon the tax is figured on assessed value, the lesser of real market value (RMV) and maximum assessed value (MAV). MAV is the greater of 103% of last year's assessed value or 100% of last year's MAV; in general it rises 3% a year. It can rise more if you make changes to the property (new construction, additions, a major remodel, among others). If your market value was below MAV, assessed value can rise more than 3% until it reaches MAV. What the source says“Maximum assessed value (MAV) is the greater of 103 percent of the prior year’s assessed value or 100 percent of the prior year’s MAV. MAV isn’t limited to an increase of 3 percent if certain changes are made to your property. These changes are called exceptions. … Assessed value (AV) is the value used to calculate your tax. It is the lesser of RMV or MAV.” | Oregon Department of Revenue Verified November 6, 2026 |
| Cap on other property 3% a year | The same maximum assessed value (MAV) rule, which in general rises 3% a year, applies to real property in general, not only the home you live in (a home you rent out, for example), with the same exceptions for changes to the property. What the source says“Maximum assessed value (MAV) is the greater of 103 percent of the prior year’s assessed value or 100 percent of the prior year’s MAV. MAV isn’t limited to an increase of 3 percent if certain changes are made to your property.” | Oregon Department of Revenue Verified November 6, 2026 |
| What triggers a new assessment | The county assessor sets value as of Jan. 1. MAV can rise more than 3% because of an "exception", a change to the property: new construction or an addition, a major remodel or reconstruction, a rezoning used as zoned, a partition or subdivision, or losing a special assessment or exemption. Ordinary maintenance and repair do not count. What the source says“Exception means a change to property, not including general ongoing maintenance and repair or minor construction. Changes that could affect maximum assessed value include new construction or additions, major remodeling or reconstruction, rezoning with use consistent with the change in zoning, a partition or subdivision, or a disqualification from special assessment or exemption.” | Oregon Department of Revenue Verified November 6, 2026 |
| Homestead exemption | Oregon has no statewide general homestead exemption, and no exemptions based only on age or income. Older or disabled owners may qualify for the state's program to defer the tax. What the source says“At present Oregon has no statewide general homestead exemption or exemptions based solely on age and/or income. Disabled or senior homeowners may qualify for Oregon's tax deferral program.” | Oregon Department of Revenue Verified November 6, 2026 |
| Protest deadline One for the whole state | The value appears on the tax statement you get in October. To appeal, you file a petition with your county property value appeals board (PVAB) at the county clerk's office, between the day statements are mailed and Dec. 31. The board considers appeals between the first Monday in February and April 15. If you disagree with its decision, you can go to the Magistrate Division of the Oregon Tax Court within 30 days. What the source says“You must file appeals between the date the tax statements are mailed and December 31. If December 31 falls on a Saturday, Sunday, or legal holiday, the filing deadline moves to the next business day. … File your petition with the county clerk’s office in the county where the property is located. … Complaints must be filed with the Magistrate Division within 30 days (not one month), after the board’s order is mailed or personally delivered to you.” | Oregon Department of Revenue Verified November 6, 2026 |
| When to pay | The tax is paid in thirds, by Nov. 15, Feb. 15 and May 15. If you pay it all by Nov. 15, you get a 3% discount (2% if you pay two-thirds). An installment not paid on time draws interest of 1⅓% a month; for the first third, from Dec. 15. What the source says· ORS 311.505“all taxes and other charges due from the taxpayer or property, levied or imposed and charged on the latest tax roll, shall be paid as follows: … The first one-third on or before November 15; … The second one-third on or before February 15; and … The remaining one-third on or before May 15 next following. … Interest shall begin to accrue, and shall be collected, at the rate of one and one-third percent per month, or fraction of a month, until paid … December 15, for the first one-third; … Discounts shall be allowed on partial or full payments of such taxes, made on or before November 15 as follows: … Two percent on two-thirds of such taxes so paid. … Three percent where all of such taxes are so paid.” | Oregon Department of Revenue Verified November 6, 2026 |
By place
Every county, with its figure
What the typical owner pays in each county of Oregon, with the typical home value and the effective rate. Highest tax first.
| Multnomah County | $5,301 | $552,700 | 0.96% |
|---|---|---|---|
| Clackamas County | $5,171 | $611,000 | 0.85% |
| Washington County | $4,929 | $588,000 | 0.84% |
| Benton County | $4,884 | $513,000 | 0.95% |
| Deschutes County | $3,807 | $650,900 | 0.58% |
| Polk County | $3,634 | $454,700 | 0.80% |
| Lane County | $3,536 | $430,600 | 0.82% |
| Hood River County | $3,515 | $660,000 | 0.53% |
| Marion County | $3,490 | $416,400 | 0.84% |
| Yamhill County | $3,425 | $471,700 | 0.73% |
| Lincoln County | $3,322 | $410,800 | 0.81% |
| Linn County | $3,261 | $376,400 | 0.87% |
| Clatsop County | $3,236 | $468,300 | 0.69% |
| Jackson County | $3,174 | $430,200 | 0.74% |
| Columbia County | $3,137 | $421,600 | 0.74% |
| Crook County | $2,972 | $467,000 | 0.64% |
| Wasco County | $2,828 | $367,400 | 0.77% |
| Jefferson County | $2,591 | $374,200 | 0.69% |
| Tillamook County | $2,582 | $430,200 | 0.60% |
| Umatilla County | $2,557 | $282,600 | 0.90% |
| Union County | $2,446 | $294,600 | 0.83% |
| Coos County | $2,284 | $337,800 | 0.68% |
| Wallowa County | $2,270 | $394,800 | 0.57% |
| Baker County | $2,239 | $285,600 | 0.78% |
| Josephine County | $2,086 | $404,300 | 0.52% |
| Morrow County | $1,946 | $240,400 | 0.81% |
| Harney County | $1,943 | $242,100 | 0.80% |
| Gilliam County | $1,904 | $189,300 | 1.01% |
| Douglas County | $1,895 | $310,300 | 0.61% |
| Wheeler County | $1,893 | $272,400 | 0.69% |
| Malheur County | $1,860 | $248,900 | 0.75% |
| Curry County | $1,841 | $381,300 | 0.48% |
| Klamath County | $1,752 | $280,400 | 0.62% |
| Grant County | $1,674 | $229,700 | 0.73% |
| Sherman County | $1,588 | $211,800 | 0.75% |
| Lake County | $1,563 | $219,500 | 0.71% |
- Multnomah $5,3010.96%
- Clackamas $5,1710.85%
- Washington $4,9290.84%
- Benton $4,8840.95%
- Deschutes $3,8070.58%
- Polk $3,6340.80%
- Lane $3,5360.82%
- Hood River $3,5150.53%
- Marion $3,4900.84%
- Yamhill $3,4250.73%
- Lincoln $3,3220.81%
- Linn $3,2610.87%
- Clatsop $3,2360.69%
- Jackson $3,1740.74%
- Columbia $3,1370.74%
- Crook $2,9720.64%
- Wasco $2,8280.77%
- Jefferson $2,5910.69%
- Tillamook $2,5820.60%
- Umatilla $2,5570.90%
- Union $2,4460.83%
- Coos $2,2840.68%
- Wallowa $2,2700.57%
- Baker $2,2390.78%
- Josephine $2,0860.52%
- Morrow $1,9460.81%
- Harney $1,9430.80%
- Gilliam $1,9041.01%
- Douglas $1,8950.61%
- Wheeler $1,8930.69%
- Malheur $1,8600.75%
- Curry $1,8410.48%
- Klamath $1,7520.62%
- Grant $1,6740.73%
- Sherman $1,5880.75%
- Lake $1,5630.71%
Effective rate: typical tax ÷ typical value, our estimate from two Census medians. Source: American Community Survey (ACS) 5-year estimates Average 2020–2024 American Community Survey (ACS) 5-year estimates (external site)
Exemptions
Which exemption fits you?
What Oregon publishes for each case. You have to apply for almost all of them: none is applied on its own.
-
If it is your main home
Oregon has no statewide general homestead exemption, and no exemptions based only on age or income. Older or disabled owners may qualify for the state's program to defer the tax.
What the source says
“At present Oregon has no statewide general homestead exemption or exemptions based solely on age and/or income. Disabled or senior homeowners may qualify for Oregon's tax deferral program.”
Oregon Department of Revenue · Verified November 6, 2026
-
If you are an older owner
If you are an older or disabled owner, you can borrow from the state to pay your home's tax. If you qualify, the Department of Revenue pays your county taxes on Nov. 15 each year; the balance accrues 6% simple interest a year and a lien is placed on the home. For 2026 the household income limit is $70,000. You apply with the county assessor by April 15, or late, April 16 to Dec. 1, with a fee.
What the source says
“As a disabled or senior homeowner, you can borrow from the State of Oregon to pay your property taxes to the county. If you qualify for the program, Oregon Department of Revenue will pay your county property taxes on November 15 of each year. To participate, you must file an application with the county assessor either by April 15, or file late from April 16 to December 1 and pay a fee. … The household income limit for 2026 is $70,000. … Deferral accounts accrue 6 percent interest yearly.”
Oregon Department of Revenue · Verified November 6, 2026
-
If you have a disability
If you are disabled, you can apply for the same deferral program: the state pays your county tax on Nov. 15 and you repay it at 6% simple interest a year, with a lien on the home. You apply by April 15.
What the source says
“As a disabled or senior homeowner, you can borrow from the State of Oregon to pay your property taxes to the county. … Deferral accounts accrue 6 percent interest yearly.”
Oregon Department of Revenue · Verified November 6, 2026
-
If you are a veteran
If you are an honorably discharged veteran with certified disabilities of 40% or more, a portion of your primary residence's assessed value is exempt. A surviving spouse or registered domestic partner who has not remarried can also qualify. You file with the county assessor by April 1; you do not have to refile each year if your rating is from VA or the Armed Forces.
What the source says· ORS 307.250
“File this form with the county assessor on or before April 1, to claim … ORS 307.250 allows a portion of the assessed value of your property to be exempt from taxation. You must be an Oregon resident, own and live in your own home, and it must be your primary residence. … You must also be certified as having disabilities of 40 percent or more.”
Oregon Department of Revenue · Verified November 6, 2026
How it works
Where your bill comes from
The local government puts a value on your home, subtracts the exemptions you apply for and applies the rate of each body that taxes it: the county, the city, the school district and others.
- The value assigned to your home
- The exemptions you apply for
- The rates of each taxing body (county, city, schools)
- Your yearly bill
The effective rate on this page is something else: our estimate (typical tax ÷ typical value, from Census data) for comparing places. It is not the rate your local government sets.
Buying or selling
Taxes on the sale
Some states charge a tax or fee when the deed is recorded. What the official source says:
-
The constitution bars real estate transfer taxes
Neither the state nor cities or counties may charge a tax or fee on transferring property, except those already in effect on December 31, 2009 (in practice, Washington County's tax). There is no state transfer tax when you buy a home in Oregon.
Or. Const. art. IX, §15 · Oregon Legislature (Oregon Constitution) · Verified October 23, 2026
Frequently asked questions
How much is property tax in Oregon?
The typical owner pays $3,876 a year, about 0.81% of the home’s value, per the Census (Average 2020–2024). Nationwide the effective rate is 0.94%. Your bill depends on your county, city, school district and the exemptions you claim.
How much can my home's assessment rise in Oregon?
In Oregon the tax is figured on assessed value, the lesser of real market value (RMV) and maximum assessed value (MAV). MAV is the greater of 103% of last year's assessed value or 100% of last year's MAV; in general it rises 3% a year. It can rise more if you make changes to the property (new construction, additions, a major remodel, among others). If your market value was below MAV, assessed value can rise more than 3% until it reaches MAV.
What is the deadline to protest the assessment in Oregon?
The value appears on the tax statement you get in October. To appeal, you file a petition with your county property value appeals board (PVAB) at the county clerk's office, between the day statements are mailed and Dec. 31. The board considers appeals between the first Monday in February and April 15. If you disagree with its decision, you can go to the Magistrate Division of the Oregon Tax Court within 30 days.
How do I apply for the homestead exemption in Oregon?
Oregon has no statewide general homestead exemption, and no exemptions based only on age or income. Older or disabled owners may qualify for the state's program to defer the tax.
When is property tax paid in Oregon?
The tax is paid in thirds, by Nov. 15, Feb. 15 and May 15. If you pay it all by Nov. 15, you get a 3% discount (2% if you pay two-thirds). An installment not paid on time draws interest of 1⅓% a month; for the first third, from Dec. 15.
Which county in Oregon pays the most property tax?
By amount, the highest typical tax is in Multnomah County ($5,301) and the lowest in Lake County ($1,563). By effective rate, the highest is Gilliam County (1.01%) and the lowest Curry County (0.48%).
What is the effective rate?
The typical tax divided by the typical home value in the same place. It is our estimate from two Census medians, not the rate your local government sets; it is for comparing places.