Oregon Property Taxes

In Oregon, property taxes are a significant source of revenue for local governments and are used to fund important public services such as schools, roads, and public safety. Property owners in Oregon are responsible for paying property taxes annually, based on the assessed value of their property.

Assessment Process

The local county assessor is responsible for determining the assessed value of a property in Oregon. The assessed value is based on the market value of the property and takes into account recent sales of similar properties in the area, as well as the physical characteristics of the property itself. The assessed value is then used to calculate the property tax owed.

Tax Rates

Property tax rates in Oregon are set by local government and can vary depending on the location of the property and the services provided by the local government. On average, property tax rates in Oregon range from 1% to 1.5% of the assessed value.


Oregon offers several exemptions to property owners to reduce the amount of property tax owed. Some of the most common exemptions include:

Senior Citizen and Disabled Person Deferral: A program that allows eligible senior citizens and disabled persons to defer paying property taxes on their primary residence.

Property Tax Exemptions for Certain Agricultural Lands: A reduction in property taxes for eligible landowners who have dedicated their land for agricultural purposes.

Veterans’ Exemptions: A reduction in property taxes for eligible disabled veterans and the surviving spouses of deceased veterans.

Timber Exemption: A reduction in property taxes for eligible landowners who have dedicated their land for commercial timber production.


If a property owner disagrees with the assessed value of their property, they can file an appeal with the local county assessor. The appeal process typically involves a hearing where the property owner can present evidence to support their case.

In conclusion, property taxes play an important role in funding local government services in Oregon. Property owners in Oregon can take advantage of various exemptions and appeal processes to lower their property tax bill. It is important for property owners to understand the assessment process, tax rates, and exemptions available to better plan for and manage their property taxes.