Oregon Property Tax Calculator 2026

The Oregon Property Tax Calculator is a free, browser-based tool that estimates the annual property tax on an Oregon home from its value, using the 0.81% statewide effective average or a rate you enter. Because Oregon taxes a capped Measure 50 assessed value rather than market value, the bill on any one home can sit well above or below this estimate.

How Oregon Property Tax Works

An Oregon property tax calculator estimates your annual bill from your home's value. On average, Oregon homeowners pay 0.81% of their home's value in property tax each year, 0.13 percentage points below the U.S. figure of 0.94%. Oregon property tax is levied annually by counties, cities, school districts and special districts, and is billed against a capped assessed value rather than the current sale price.

The effective rate combines all local levies: county tax, municipal tax, school district tax, and any special assessments. Because Oregon has multiple taxing jurisdictions, your actual rate depends heavily on where in the state your property is located. The 0.81% figure is all real-estate tax paid on owner-occupied homes in Oregon divided by their total value, as published in the Tax Foundation's Property Taxes by State and County, 2026 from Census Bureau American Community Survey data for 2020–2024. It is a statewide average — not a rate any single jurisdiction charges, and not your bill.

The Census Bureau puts the median owner-occupied home in Oregon at $477,600 and the median real-estate tax bill at $3,876 a year — roughly $323 per month when paid through a mortgage escrow account (American Community Survey, 2020–2024).

Who Collects Property Tax in Oregon — and How Rates Are Set

In Oregon, property is valued and taxes are collected at the county level: a county assessor's office sets values and a treasurer or tax collector (titles vary) sends the bill. State law sets the framework; counties, municipalities, school districts and special districts each set their own levies within it.

Rates are expressed as dollars of tax per $1,000 of assessed value — $10 per $1,000 is 1.0% of assessed value, not of market value. Each district's permanent rate is fixed; voter-approved local option levies and bond levies are added on top and worked out each year. Oregon differs from most states in one decisive way, covered in detail below: your bill is calculated on the lesser of real market value and a constitutionally capped Maximum Assessed Value, not on what your home would sell for. Statewide, taxable assessed value was 53.6% of real market value in 2025–26, and imposed taxes averaged $17.52 per $1,000 of assessed value but $9.40 per $1,000 of real market value across all property classes (Oregon Department of Revenue, Oregon Property Tax Statistics, Fiscal Year 2025-26). So unlike states that reassess to market every few years, a hot market does not automatically raise your Oregon tax bill.

To find your exact rate, contact your county assessor's office or check its official website. Your most recent property tax bill will also show the breakdown of all levies applied to your parcel.

Oregon Property Tax Exemptions and Relief Programs

Oregon has no statewide general homestead exemption and no exemption based only on age or income, according to the Oregon Department of Revenue. The main homeowner programs are the Disabled Veteran or Surviving Spouse exemption, which takes $27,092 or $32,512 off a homestead's assessed value for the 2026-27 tax year (the amounts rise 3% a year and the claim goes to the county assessor by 1 April), and the Senior and Disabled Property Tax Deferral, under which the state pays the tax for owners aged 62 or older, or on federal Social Security Disability, whose prior-year household income was $70,000 or less, and recovers it later with 6% simple interest. Source: Oregon Department of Revenue — Exemption programs.

Veterans certified with a disability of 40% or more, and the surviving spouses or registered domestic partners of veterans, can claim the partial exemption above. Deployed members of the Oregon National Guard or Reserve may be able to exempt part of the assessed value of their primary residence. Farmland and forest land can qualify for special assessment instead of market-based value. If you believe your value is wrong, you can petition your county Property Value Appeals Board after tax statements are mailed in October and by 31 December.

To apply for any exemption, contact your county assessor. Most exemptions require an annual or one-time application and proof of eligibility (residency, age, disability documentation, etc.).

Buying in Oregon? Your Assessed Value Does Not Reset — and Seniors Can Defer

The question every Oregon homebuyer asks is whether the tax bill jumps to match the purchase price. It does not. Unlike California's Proposition 13, Measure 50 has no change-of-ownership reassessment — a sale, a refinance, an inheritance or adding a spouse to the deed is not one of the events the Oregon Constitution lists for resetting a Maximum Assessed Value, so the MAV stays where it was, still rising by up to 3% a year. Buy a Portland house for $700,000 whose MAV sits at $310,000, say, and you inherit the seller's low assessed value, not a bill based on what you paid. That is why the estimate above, which applies a statewide average to market value, can be well off for any one home, and why you should ask for the seller's current tax statement during the inspection period rather than guessing. The flip side: MAV is recalculated for exception events — new construction or improvements, partitioning or subdividing, rezoning the property is then used under, and losing an exemption or special assessment — so a major remodel after you buy will raise it, while minor construction below a dollar threshold the Department of Revenue indexes each year will not.

Separately, Oregon runs a relief program most owners never hear about. Under the Senior and Disabled Property Tax Deferral administered by the Oregon Department of Revenue, homeowners who are 62 or older, or who receive (or are eligible for) federal Social Security Disability benefits, can have the state pay their property taxes directly to the county. Eligibility turns on a household income cap that is adjusted annually, a net-worth limit, a home-value limit, and generally five years of owning and living in the home. The state records a lien that accrues simple interest and is repaid when the home is sold or changes ownership, the owner moves out permanently, or the owner dies — so it is a cash-flow tool, not forgiveness, and it does reduce what heirs receive. Applications run from 1 January to 15 April each year; late applications are accepted until 1 December with a fee. Updated October 2026.

Oregon Deferral: The Numbers That Decide If You Qualify

Knowing the Senior and Disabled Deferral exists is not much use without the thresholds, and they are strict. To defer in 2026, household income for the prior calendar year — taxable and non-taxable, for you and a spouse living in the home — must be $70,000 or less. You must be 62 or older, or disabled and receiving (or eligible to receive) federal Social Security Disability benefits — the disability route has no age floor, which many younger disabled homeowners do not realise. You must have owned and lived in the home for at least five years. Your net worth must be under $500,000, not counting the home, and the home's real market value must be under a county-based limit that depends on how long you have lived there (the floor for that limit is $301,000 in 2026). You also need homeowners insurance, and a reverse mortgage generally rules you out. The deadline is 15 April; miss it and counties accept late applications from 16 April to 1 December with a late fee of 10% of your last tax bill (minimum $20, maximum $180), so the 2026 window stays open until 1 December. The state then pays your county each 15 November and places a lien, and the deferred balance accrues 6% simple interest — not compounded — until it is repaid. Treat it as a low-cost loan against the house rather than forgiveness: it comes due, with interest, when the home is sold or changes ownership, you move out permanently, or you die. Source: Oregon Department of Revenue — Property Tax Deferral for Disabled and Senior Homeowners (2026 application booklet).

Tips to Manage Your Oregon Property Tax Bill

First, verify your assessment is accurate. Review your property record card at your county assessor's office and check for errors in square footage, bedroom/bathroom count, or lot size. Even small errors can inflate your assessed value and tax bill. If the assessment seems high, look up recent sale prices of comparable homes in your neighborhood — but read the appeal section below before filing, because in Oregon a lower market value changes the bill only when it drops below your Maximum Assessed Value.

Second, claim every program you qualify for. Oregon has no general homestead or age-based exemption, so for most owners that means the disabled-veteran or surviving-spouse exemption, or the senior and disabled deferral. Third, if your mortgage servicer handles tax payments through escrow, review your escrow statement annually. Servicers sometimes over-estimate and hold excess funds — you may be entitled to a refund. Finally, Oregon property tax statements are mailed by 25 October and the tax is due 15 November. Pay the whole year by 15 November and you get a 3% discount; pay two-thirds by then and you get 2% off that payment, with the final third due 15 May. Otherwise the bill is paid in thirds on 15 November, 15 February and 15 May with no discount, and late instalments are charged interest at one and one-third percent a month (ORS 311.250 and 311.505).

Measure 50 and Maximum Assessed Value: Why Oregon Is Not Taxed on Market Value

This is the single biggest difference between Oregon and almost every other state, and it is why a flat percentage-of-market-value estimate — including the one this calculator produces — can be well above or below what you actually pay. Under Measure 50, passed by Oregon voters in May 1997, every property was given a Maximum Assessed Value (MAV) equal to its 1995–96 real market value minus 10%. Your MAV may then rise by no more than 3% per year, regardless of what the market does. Your taxable Assessed Value is the lesser of your MAV and your Real Market Value.

The practical effect: statewide, taxable assessed value was only 53.6% of real market value in 2025–26, because MAV grew by at most 3% a year while prices rose faster (Oregon Department of Revenue, Oregon Property Tax Statistics, Fiscal Year 2025-26). The gap is not the same everywhere — two homes worth the same today can carry very different bills because their market values have grown at different speeds since 1995. A newly built home does not start at market value either: its first MAV is its real market value multiplied by the county's changed property ratio, the average ratio of MAV to real market value for that class of property. Note the exceptions — new construction, additions, subdivision, and rezoning trigger a recalculated MAV, which is why a major remodel can raise your bill sharply even in a flat market.

Layered on top is Measure 5 (1990), which caps operating taxes at $5 per $1,000 of real market value for schools and $10 per $1,000 for general government; voter-approved bond levies sit outside the caps. Where the combined district rates would exceed those limits on a property, the excess is "compressed" — local option levies are cut first, possibly to zero, and then the remaining rates in that category are reduced proportionally until the bill fits under the cap. Statewide, compression removed $215 million of tax in 2025–26, about 2% of what districts would otherwise have collected, and 88.6% of it fell on property inside cities — which is why voter-approved local option levies sometimes raise less than intended. To find your own numbers, read your tax statement: it must show Real Market Value and Assessed Value for this year and last. Where the assessed value is lower than the real market value, you are normally being taxed on your Maximum Assessed Value. Programme details are published by the Oregon Department of Revenue property tax division.

Payment timing is worth real money in Oregon. Statements are mailed by 25 October and the first payment is due 15 November. Pay the full year by that date and you receive a 3% discount; pay two-thirds and you receive 2% off that payment. Paying in three instalments (15 November, 15 February, 15 May) earns no discount at all. On the median Oregon bill of $3,876 the full-payment discount is about $116 for doing nothing but paying early. Updated October 2026.

Appealing in Oregon: Check Your MAV First or You Will Waste the Filing

Oregon appeals work differently from most states, and the difference decides whether filing is worth your time. Most appeals challenge your Real Market Value — but you are taxed on Assessed Value, which is the lesser of RMV and Maximum Assessed Value. If your MAV sits well below your RMV, as it does for a large share of Oregon homes, then knocking 10% off the RMV normally changes nothing: the lower figure is still MAV, and your bill is unchanged. (The exception is a property in Measure 5 compression, because those limits are worked out on real market value.) Before you file, compare the Real Market Value and Assessed Value on your tax statement. Appealing RMV is worth it only when RMV has fallen to or below MAV, which typically happens after a market drop, or when the RMV is plainly wrong — wrong square footage, a building that no longer exists, land misclassified — and the corrected figure would land below MAV. The board can also hear petitions to reduce the Maximum Assessed Value or the Assessed Value itself. Where an appeal does make sense, it goes to your county Property Value Appeals Board (called the Board of Property Tax Appeals until July 2024). The filing window opens when tax statements are mailed — counties must send them by 25 October — and petitions must be filed by 31 December, moving to the next business day when 31 December falls on a weekend or holiday; a mailed petition counts as filed on its postmark date. County board contacts are published by the Oregon Department of Revenue, and petition forms come from your county clerk. Bring recent comparable sales; a board will not reduce a value because the bill feels high. Updated October 2026.