Oregon's property tax rate varies by county and what the property is used for

Oregon does not have a single statewide property tax rate. Instead, each county sets its own rate based on local budget needs, and the rate you pay depends on where your property sits and whether it is residential, commercial, or agricultural. The effective tax rate — what you actually pay as a percentage of your home's value — typically falls between 0.8% and 1.2% of assessed value across Oregon counties, though some counties run higher or lower.

Your property tax bill comes from two separate numbers: the assessed value of your property and the tax rate your county applies to that value. The county assessor determines assessed value, which is often lower than market value because Oregon uses a different calculation method. The tax rate itself is set by your county and the local taxing districts that serve your property — school districts, fire departments, and other services.

Oregon also has a property tax limitation called Measure 50, passed in 1997, which caps how much your assessed value can increase each year. This means your property tax bill grows slowly even if your home's market value rises sharply. Understanding both the rate and the assessment is the only way to predict what you will owe.

Key Takeaways

  • Oregon property tax rates range from roughly 0.8% to 1.2% of assessed value depending on your county, with no single statewide rate.
  • Your bill is calculated by multiplying your property's assessed value by your county's tax rate, and the assessed value is often much lower than what your home would sell for.
  • Measure 50 limits how much your assessed value can rise each year, which keeps tax bills from jumping when property values climb.
  • Your county assessor's office can tell you your property's assessed value and your county's current tax rate, both of which appear on your tax bill.

How Oregon calculates assessed value differently from market value

Oregon's assessed value is not the same as what a real estate agent would say your home is worth. Instead, the county assessor estimates what your property would have sold for on the open market as of January 1 of the tax year. This is called "true cash value." However, Measure 50 prevents that assessed value from jumping more than 3% per year, even if your home's actual market value rises faster.

This means if you buy a home for $400,000, the assessor may set your initial assessed value at $400,000. The next year, even if comparable homes in your neighborhood sell for $420,000, your assessed value can only rise to $412,000 (3% of the previous year's value). This cap stays in place until you sell the property or make major improvements to it. When you sell, the new owner's assessed value resets to the sale price, and the 3% annual cap begins again for them.

The assessor's office sends you a notice of assessed value each year. If you believe the assessed value is wrong — for example, if the assessor overestimated your home's condition or square footage — you can file a complaint called a "Measure 5 objection" or request a review. Most counties have a important date in March or April to file.

What tax rates look like across Oregon counties

Oregon counties publish their tax rates publicly, and you can find yours by contacting your county assessor or checking the county's website. Rates vary because each county's schools, fire districts, and other services have different budgets. A county with newer schools or more fire stations may have a higher rate than a rural county with fewer services.

For example, some of Oregon's more populated counties like Multnomah (Portland) and Marion (Salem) have rates in the range of 0.95% to 1.1%, while some rural counties may be closer to 0.8% to 0.9%. These are rough ranges — the exact rate changes year to year as local budgets shift. Your property tax bill will show the rate applied to your property, broken down by each taxing district (school district, county, city, fire district, and so on).

The best way to find your county's current rate is to call the county assessor's office directly or visit the county's tax assessor website. They can tell you not only the overall rate but also how much of your bill goes to schools, how much to the county, and how much to other services. This breakdown helps you understand where your tax dollars go.

How your property tax bill is built from multiple taxing districts

Your property tax bill is not a single number set by the county. Instead, it is the sum of tax rates from every taxing district that serves your property. These typically include your county, your city (if you live in one), your school district, your fire district, and sometimes a library district, park district, or water district. Each district sets its own rate, and they all add together to create your total rate.

For example, your bill might break down like this: county 0.25%, city 0.15%, school district 0.45%, fire district 0.10%, and library district 0.05%, for a total of 1.0%. If your assessed value is $350,000, you would owe $3,500 in property tax. Each district's portion of your bill goes to fund that district's operations — schools get the school district's share, the fire department gets the fire district's share, and so on.

Your property tax statement lists each district and its rate. If you want to know why one district's rate went up, you can attend that district's budget meetings or contact the district directly. School districts and fire districts often hold public hearings before setting their rates for the coming year.

Homestead property tax exemptions and deferrals in Oregon

Oregon offers a homestead property tax exemption for owner-occupied homes. If you own and live in your home as your primary residence, you may be able to reduce your assessed value by up to $10,000, which lowers your tax bill. You must file a claim with your county assessor to receive this exemption, and you must meet income limits that change each year.

Oregon also has a property tax deferral program for homeowners age 62 or older, or for people with disabilities. This program allows you to defer paying property tax on your home while you live there. The tax debt is repaid from your estate when you sell the home or pass away. Interest accrues on the deferred amount, but the deferral can help if you are on a fixed income and cannot afford your current bill.

Both programs require you to file paperwork with your county assessor. The important date and income limits vary by year, so contact your county assessor's office to learn whether you may be may be able to access and what documents you need to submit. Many counties have staff who can walk you through the process.

What happens if you disagree with your assessed value

If you receive your assessed value notice and believe it is wrong, you have the right to object. In Oregon, this is called filing a Measure 5 objection or a value objection. You must file within a set window — usually 30 days of receiving the notice, though important date vary by county. Check your notice or call the assessor's office to confirm the important date for your county.

When you file an objection, you are asking the county to review whether the assessed value accurately reflects what your property would sell for. You can submit evidence like recent appraisals, comparable sales in your neighborhood, or photos showing the property's condition. The assessor's office will review your objection and either adjust the value, deny it, or offer a compromise.

If you disagree with the assessor's decision, you can appeal to the county's Magistrate or Board of Equalization, depending on your county's process. This is a more formal hearing where you can present evidence and argue your case. Many people hire a property tax consultant or attorney for this step, though it is not required. The county assessor's office can explain the appeal process and important date for your county.

Senior and disabled homeowner tax relief programs

Oregon has several tax relief programs specifically for seniors and people with disabilities. The homestead property tax exemption mentioned above is available to all owner-occupants, but seniors and disabled homeowners may also may have access to for the property tax deferral program, which lets you postpone paying tax while you own the home.

Some counties also offer additional local exemptions or reductions for seniors. For example, a few counties have programs that freeze your assessed value once you reach a certain age, or that reduce your tax bill by a percentage. These vary widely by county, so contact your county assessor to ask what programs are available where you live.

To learn about these programs, call your county assessor's office and ask about tax relief for seniors or disabled homeowners. They can tell you which programs you may be may be able to access for, what the income limits are, and what paperwork you need to submit. Many counties have staff dedicated to helping seniors navigate these programs.

Frequently Asked Questions

What is the average property tax rate in Oregon?

Oregon's effective property tax rate — the percentage of assessed value you pay — typically ranges from 0.8% to 1.2% depending on your county and which taxing districts serve your property. There is no single statewide average because each county and district sets its own rate based on local budgets.

Why is my property tax bill higher this year than last year?

Your bill can rise for two reasons: your assessed value increased (up to 3% per year under Measure 50), or your county or local districts raised their tax rates. You can check your tax statement to see which districts' rates changed. If you believe your assessed value increased incorrectly, you can file an objection with the assessor.

Can I lower my property tax bill?

If you own and live in your home, you may may have access to for the homestead property tax exemption, which reduces your assessed value by up to $10,000. If you are 62 or older or have a disability, you may also may have access to for the property tax deferral program. Contact your county assessor to learn about these programs and whether you meet the requirements.

How do I find out my county's property tax rate?

Your property tax statement shows your county's rate and breaks it down by each taxing district. You can also call your county assessor's office or visit the county's website to find the current rates. The assessor's office can explain what each district's portion funds and answer questions about your specific bill.

What happens to my property tax if I sell my home?

When you sell your home, the new owner's assessed value resets to the sale price, and the 3% annual cap under Measure 50 begins again for them. Your property tax obligation ends on the date of sale. The new owner will receive their first assessed value notice from the county assessor after the sale closes.