Oregon Property Taxes in 2026: Calculator & County Rates
Estimate an annual bill from assessed or real-market value, compare all 36 counties, and understand why two similarly priced Oregon homes can have very different taxes.
Updated with Oregon FY 2025–26 dataHow much are property taxes in Oregon?
Across Oregon in fiscal year 2025–26, property taxes averaged $17.52 per $1,000 of assessed value and $9.40 per $1,000 of real-market value. Those are statewide effective averages—not a universal rate. An individual bill depends on the property's assessed value, its exact combination of taxing districts, local bonds and levies, exemptions or special assessments, and Measure 5 compression.
The most important Oregon tax distinction
A home is generally taxed on the lower of its real market value and maximum assessed value. That lower number is the assessed value shown on the tax statement. This is why purchase price multiplied by a generic percentage often gives a bad estimate.
Planning a relocation? Pair this guide with our 2026 Oregon cost-of-living budgets and complete Moving to Oregon guide.
Oregon property tax calculator
Choose a county and enter the value from a tax statement or property record. The estimator applies the Oregon Department of Revenue's FY 2025–26 countywide effective average for the value type selected.
Use the assessed value printed on the property record whenever possible. Do not assume the sale price equals assessed value.
Statewide average using assessed value
$511 per month
$350,000 × $17.52 per $1,000
Planning estimate only. County averages combine many tax-code areas and property types. Verify the actual parcel with the county assessor before a purchase or financing decision.
Oregon property tax rates by county
These are effective averages calculated by the Oregon Department of Revenue across taxable property within each county. “RMV/M5 rate” is tax imposed per $1,000 of Measure 5 value, which generally equals real market value unless property is specially assessed or partially exempt. “AV rate” is tax imposed per $1,000 of assessed value.
| County | Average per $1,000 RMV/M5 | Average per $1,000 assessed value | Approx. effective RMV rate |
|---|---|---|---|
| Baker | $8.11 | $13.68 | 0.811% |
| Benton | $9.36 | $17.81 | 0.936% |
| Clackamas | $9.99 | $17.87 | 0.999% |
| Clatsop | $7.22 | $13.78 | 0.722% |
| Columbia | $8.49 | $14.23 | 0.849% |
| Coos | $6.88 | $12.65 | 0.688% |
| Crook | $6.50 | $13.48 | 0.650% |
| Curry | $4.98 | $8.46 | 0.498% |
| Deschutes | $6.98 | $16.80 | 0.698% |
| Douglas | $6.94 | $11.06 | 0.694% |
| Gilliam | $9.60 | $11.44 | 0.960% |
| Grant | $8.06 | $13.01 | 0.806% |
| Harney | $7.34 | $14.00 | 0.734% |
| Hood River | $6.23 | $13.90 | 0.623% |
| Jackson | $8.43 | $14.08 | 0.843% |
| Jefferson | $7.06 | $17.03 | 0.706% |
| Josephine | $6.35 | $10.13 | 0.635% |
| Klamath | $6.53 | $12.22 | 0.653% |
| Lake | $8.62 | $14.00 | 0.862% |
| Lane | $8.44 | $16.45 | 0.844% |
| Lincoln | $8.25 | $15.07 | 0.825% |
| Linn | $9.32 | $17.04 | 0.932% |
| Malheur | $8.41 | $13.23 | 0.841% |
| Marion | $9.54 | $17.38 | 0.954% |
| Morrow | $7.04 | $17.04 | 0.704% |
| Multnomah | $12.03 | $23.63 | 1.203% |
| Polk | $8.56 | $15.98 | 0.856% |
| Sherman | $13.50 | $15.32 | 1.350% |
| Tillamook | $6.17 | $11.61 | 0.617% |
| Umatilla | $9.28 | $15.90 | 0.928% |
| Union | $8.26 | $14.01 | 0.826% |
| Wallowa | $5.32 | $11.52 | 0.532% |
| Wasco | $8.03 | $15.76 | 0.803% |
| Washington | $10.54 | $18.04 | 1.054% |
| Wheeler | $9.12 | $16.95 | 0.912% |
| Yamhill | $8.22 | $15.08 | 0.822% |
Source: Oregon Department of Revenue, Oregon Property Tax Statistics: Fiscal Year 2025–26, Exhibit 6b. Rates include urban-renewal taxes and summarize all taxable property, so they are not residential quotes.
How Oregon property taxes are calculated
Find the taxable assessed value
The county calculates real market value and maximum assessed value. Assessed value is generally the lower of those two numbers.
Apply the consolidated district rate
County, city, school, fire, library, bond and other district levies associated with the address are combined and applied to assessed value.
Apply Measure 5 limits
Operating taxes are tested against constitutional limits based on real market value. If necessary, certain taxes are compressed.
Measure 50: assessed-value growth
For an unchanged property, maximum assessed value generally cannot exceed 103% of the prior year's maximum assessed value. That is a limit on maximum assessed value—not a promise that the total bill will rise only 3%.
New construction, additions, rezoning, subdivision, omitted property and other exceptions can add value outside the normal calculation.
Measure 5: limits and compression
Measure 5 limits operating taxes to $5 per $1,000 of real market value for education and $10 per $1,000 for general government. Bond taxes are outside those limits. When applicable taxes exceed a limit, compression reduces them in a prescribed order.
Property-tax checklist for Oregon homebuyers
Pull the actual parcel record
Confirm assessed value, real market value, tax code, exemptions, special assessments and the most recent bill through the county assessor. The seller's amount may not describe your future situation.
Ask what changed
Find out whether there was a remodel, addition, lot split, new construction, damaged-property adjustment, omitted property or another event that might affect the next roll.
Separate taxes from escrow
A mortgage payment may include principal, interest, homeowners insurance and a monthly property-tax escrow. Escrow does not change the tax—it changes how the bill is funded and paid.
Compare addresses, not counties alone
Two homes in the same county can sit in different cities, school districts, fire districts or bond areas. County averages are excellent screening tools but poor substitutes for parcel records.
Start with the state's county assessor directory. Add the actual tax and insurance estimates to your Oregon monthly budget. Still choosing a region? Compare our guide to the best places to live in Oregon.
When are Oregon property taxes due?
Oregon property tax statements are generally mailed in late October. At least one-third is due by November 15 to avoid interest. The remaining installment dates are February 15 and May 15; if a date falls on a weekend or legal holiday, the deadline moves to the next business day.
Paying two-thirds by November 15 generally earns a 2% discount on the amount paid. A bill under $40 cannot be paid in installments. Delinquent balances can affect discount eligibility, and mortgage servicers commonly pay from escrow, so confirm the account's status with the county.
Oregon property-tax exemptions, deferral and appeals
Exemptions and special assessment
Oregon has more than 100 exemption programs, but it does not have a general statewide homestead exemption based only on age or income. Programs may apply to qualifying veterans, organizations, property uses, farmland, forestland, historic property and other circumstances.
Senior and disabled homeowner deferral
Qualified homeowners can borrow from the State of Oregon to pay county property taxes. For 2026, the published household-income limit is $70,000. The program places a lien on the property and accrues 6% simple annual interest; it is a deferral, not forgiveness.
Appeal an assessed value
If you believe the assessor's value is wrong, Oregon provides a county Property Value Appeals Board process. The standard filing deadline is December 31. Review current instructions and evidence requirements before filing.
Start with the county
Counties value property, calculate and collect the tax, and maintain the parcel record. Questions about a specific bill, code area, payment, exemption or value should go to the assessor or tax collector for that county.
Oregon property tax FAQ
What is Oregon's property tax rate?
Oregon does not have one statewide parcel rate. In FY 2025–26, the statewide effective average was $17.52 per $1,000 of assessed value and $9.40 per $1,000 of real-market or Measure 5 value. Exact rates depend on the address and its taxing districts.
Which Oregon county has the highest average property tax rate?
In FY 2025–26, Sherman County had the highest effective average per $1,000 of Measure 5 value at $13.50, while Multnomah County had the highest average per $1,000 of assessed value at $23.63. These figures cover all taxable property types and are not homeowner-bill rankings.
Why can assessed value be much lower than market value?
Measure 50 separated maximum assessed value from real market value and generally limits annual maximum-assessed-value growth on unchanged property. Assessed value is ordinarily the lower of maximum assessed value and real market value.
Are Oregon property taxes based on purchase price?
Not directly. A normal sale does not automatically reset assessed value to the sale price. The county calculates real market value and maximum assessed value under Oregon law, then uses the lower value as assessed value.
Can an Oregon property tax bill increase more than 3%?
Yes. The 3% rule generally limits growth of maximum assessed value for unchanged property, not every component of the bill. New bonds or local options, changed district rates, construction and other exceptions can produce a larger change.
How do I find the exact tax for a property?
Search the county assessor's parcel records using the address or account number. Review assessed value, real market value, tax code, district detail and latest statement. Contact the assessor about future bills after property changes.
Does Oregon offer a senior property tax discount?
Oregon does not offer a general statewide exemption solely for age and income. Qualifying senior or disabled homeowners may use the state deferral program, which pays the county tax in exchange for a lien and repayment with interest.
Are Oregon property taxes deductible?
Federal and Oregon income-tax treatment depends on current law and individual circumstances. This guide does not provide tax advice; consult the IRS, Oregon Department of Revenue or a qualified professional.
How we built this guide
The calculator and table use Oregon Department of Revenue Exhibit 6b countywide averages for fiscal year 2025–26. The state notes that actual property taxes are determined account by account and can differ from county averages. We use the data as a planning comparison, not as a parcel assessment or legal opinion.
- Oregon Property Tax Statistics reports and data
- FY 2025–26 Oregon Property Tax Statistics report
- Oregon property assessment and taxation overview
- County assessor information
Editorial review date: September 14, 2026. General educational information only—not legal, tax, appraisal, lending or investment advice.