Property Tax Paymemt Procedure, 150-310-665

150-310-665 (Rev. 05-20-22)

Property Tax Payment Procedure

Each year by October 25, the county tax collector

sends out statements (or bills) for taxes on each piece

of property on the tax roll. As an owner of real or per-

sonal property, your statement will be mailed directly

to you. If your taxes are paid by an agent designated

by you in writing (such as a mortgage company), tax

statement information is also sent to them.

You must keep the tax collector informed of your

correct mailing address for your tax statement. Even

if you don’t receive a tax statement, you must pay

your taxes.

Multiple statements

If the boundary of a taxing district crosses your prop-

erty, you may receive two or more tax statements. For

example, if the city limits cross your property, one

tax statement would cover the part of your property

within the city. The other statement would cover the

part outside the city. In some counties, both portions

may be combined on one statement.

If you are assessed for both real and personal prop-

erty, you will receive a tax statement for each.

If you own and live in a mobile home and own the

land on which it is located, you may receive two tax

statements. One will show taxes on the mobile home.

The other statement will show taxes on the land and

permanent fixtures such as buildings, concrete slabs,

sidewalks, patios, etc. These are referred to on the

statement as “improvements.”

Payment dates

You may pay your property tax in one lump sum or

in three equal installments. Due dates are:

November 15 First one-third payment

February 15 Second one-third payment

May 15 Final one-third payment

Tax of less than $40 can’t be paid in installments. If

the 15th falls on a weekend or legal holiday, the due

date will be extended to the next business day.

Discount, interest, and liens

When you pay the full amount of your tax by Novem-

ber 15, you get a 3 percent discount. If you pay two-

thirds of the tax by November 15, you get a 2 percent

discount. To get a discount on your current year’s tax

bill, all delinquent taxes, penalty, and interest must

first be paid in full.

The tax collector will apply an amount toward the cur-

rent year’s taxes only after your tax payment has been

credited to any past outstanding taxes.

Interest is charged at a rate of 1.333% monthly, 16%

annually. Interest is accrued on past due installment

payments accordingly:

• First one-third installment payment, interest begins

accruing on December 16.

• Second one-third installment payment, interest begins

accruing February 16.

• Remaining one-third payment, interest begins accru-

ing on May 16.

Past due amounts will be shown on your tax state-

ment, but the amount shown may not include inter-

est. The tax collector will compute the interest due

when you make your payment.

Taxes on both real and personal property become a

lien on July 1.

Ownership changes

If you are buying property on a contract, the tax

statement will be mailed to the legal owner. How-

ever, the legal owner may request in writing that the

tax collector mail the statement to you.

Ownership changes made after July 1 may not be

shown on the tax statement sent in the fall. If you

have bought property since July 1 and you don’t get

a tax statement by November 1, contact the tax col-

lector for the amount owed. You must pay your tax

by the due dates to avoid interest and penalty.

If you think you owe property taxes, but haven’t

received a tax statement, you may pay an estimated

amount to the tax collector. When the actual amount is

known, you may get a refund or owe additional taxes.

Do you have questions or need help?

www.oregon.gov/dor

503-378-4988 or 800-356-4222

questions.dor@dor.oregon.gov

other languages.