State Summary

• Tax Collection Method: Deeds
• Primary Bidding Type: Premium
• Redemption Period: None
• Redemption Interest Rate/Flat Penalty: Not applicable

The following information summarizes the life cycle, requirements, and administering of tax liens in the state of Oregon. Please read this information carefully. There are tax collection laws that pertain to all counties in Oregon, but be aware that there are subtle differences between the counties as well. When the word "typical" is used in the FAQs below, it indicates that most counties use this procedure/follow this convention, but not all counties.

Is Oregon a tax lien or a tax deed state?
Oregon is a tax deed state. Oregon counties hold all tax liens for at least three years and then delinquent properties become subject to a judicial foreclosure. Once a property is foreclosed, it is sold to and held by the county for an additional two-year redemption period. If a property is not redeemed by the former property owner during this time, the property is deeded to the county by the tax collector.

What is the name of the county official whom typically collects property taxes in Oregon?
Tax Collector.

When are property taxes due in the state of Oregon?
Property taxes are due in three equal installments: November 15 (in the year of assessment), and then February 15 and May 15 the following year.

When do property taxes become delinquent in the state of Oregon?
Property tax payments are delinquent the day after the due dates. Simple interest accrues on the delinquent tax bill balance at a rate of 16% per annum (or 1.33% per month).

What is the name of the county official whom typically conducts tax deed sales in Oregon?
County Sheriffs conduct tax sales. These sales are typically called "Sheriff's Sale of Surplus County-Owned Real Property". Tax sale lists are usually available from the County Property Management Department.

When does the typical Oregon county hold their annual tax deed sale?
Oregon counties hold Sheriff's Sales as required.

What are the registration requirements for the typical Oregon tax deed sale?
Each county requires pre-registration.

What is the bidding type used at a typical Oregon tax deed sale?
The typical Oregon county uses a premium bidding public outcry auction. Minimum bids are usually set at 80% of the property's assessed value.

What are the general terms of payment for the typical tax deed purchased at a Oregon tax deed sale?
Many Oregon counties offer financing, known as installment agreements, for properties that exceed a certain value. Down payment, interest rate, and term will vary by county, but Oregon Statutes sets the following constraints: a minimum down payment of 10% and a maximum of 20 years to repay the loan. Some counties refer to the financing plans as a Land Sale Contract or a Contract for Sale. Initial payment at the sale generally requires cash or certified funds.

Are tax deeds offered "over the counter" in Oregon?
Yes, this option is available in some Oregon counties. Properties that do not sell at the Sheriff's sale may become available for purchase at private sales.

What is the name of the office that determines the values of properties on a annual basis?
County Assessor.

Oregon County Reference