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 and local rate, using the 0.93% statewide effective average. Because Oregon taxes Measure 50 assessed value rather than market value, long-time owners often pay well below this estimate.

How Oregon Property Tax Works

An Oregon property tax calculator estimates your annual bill from your home's value using the statewide effective rate of 0.93% of market value — 0.17% below the national average of 1.10%. 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 0.93% figure is a weighted average across all Oregon counties.

On the median Oregon home valued at $407,000, the typical annual property tax bill is about $3,785 — or roughly $315 per month when paid through a mortgage escrow account.

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

In Oregon, property taxes are assessed and collected at the county level. Each county has an assessor who determines property values and a treasurer (or equivalent office) who collects taxes. The state sets the framework and maximum rates; counties, municipalities, and school districts each add their own levies within those limits.

Rates are expressed as dollars of tax per $1,000 of assessed value and are set annually against local budget needs — a rate of $10 per $1,000 equals 1.0%. Oregon differs from most states in one decisive way, covered in detail below: your bill is calculated on a constitutionally capped Maximum Assessed Value, not on what your home would sell for. 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 Oregon county assessor's office or check your county's 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's Senior Deferral program allows qualifying seniors to defer property taxes until the home is sold.

Veterans may qualify for a partial or full exemption depending on disability rating and service history. Agricultural land often receives a preferential assessment based on use-value rather than market value. If you believe your assessment is incorrect, you have the right to appeal — typically within 30 to 90 days of receiving your assessment notice.

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 leaves the Maximum Assessed Value exactly where it was, still compounding at 3% a year. Buy a Portland house for $700,000 whose MAV sits at $310,000 and you inherit the seller's low assessed value, not a bill based on what you paid. That is why the estimate above, which works from market value, can overstate an established home by a wide margin, 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, an addition, subdividing, or rezoning — so a major permitted remodel after you buy will raise it, while cosmetic work 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 receiving federal 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, 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, transferred, or stops being the owner's residence — 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; miss the window and you wait a full year. Updated 2026-08-12.

Tips to Manage Your Oregon Property Tax Bill

First, verify your assessment is accurate. Review your property record card at the 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 and file an appeal if warranted.

Second, apply for every exemption you qualify for. Homestead, senior, veteran, and disability exemptions can reduce your taxable value by thousands of dollars. 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 taxes are due November 15. Discounts apply for early payment.

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 what you actually pay. Under Measure 50, passed by Oregon voters in 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: a Portland home bought in 1998 and never substantially remodelled may carry an assessed value less than half its market value today, because MAV compounded at 3% while prices did not. Two identical houses on the same street can carry very different bills purely because of when each last had new construction added. 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 the tax rate itself at $5 per $1,000 of real market value for education and $10 per $1,000 for general government. Where the combined district rates would exceed those limits, the excess is "compressed" — levies are reduced proportionally until the bill fits under the cap. Compression is common in parts of Portland and Multnomah County, and it means voter-approved local levies sometimes raise less than intended. To find your own numbers, look up your property on your county assessor's site: the statement shows Real Market Value, Maximum Assessed Value and Assessed Value as three separate lines. Programme details are published by the Oregon Department of Revenue property tax division.

Payment timing is worth real money in Oregon. Bills are mailed in October and due 15 November. Pay the full year by that date and you receive a 3% discount; pay two-thirds and you receive 2%. Paying in three instalments (November, February, May) earns no discount at all. On a $3,785 bill the full-payment discount is about $114 for doing nothing but paying early. Updated 2026-08-02.

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

Oregon appeals work differently from every other state, and the difference decides whether filing is worth your time. An appeal challenges 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 most owners who have held an unmodified home for years, then knocking 10% off the RMV changes nothing at all: the lower figure is still MAV, and your bill is unchanged. Before you file, pull your county statement and compare the three lines. Appealing is worth it only when RMV has fallen to or below MAV, which typically happens after a market drop, or when the RMV itself is plainly wrong — wrong square footage, a building that no longer exists, land misclassified. Where an appeal does make sense, it goes to your county Property Value Appeals Board (the body formerly called the Board of Property Tax Appeals). The filing window opens on 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 petition counts as filed when it is postmarked, or when delivered to the clerk if it is not posted. County board contacts and the petition forms are published by the Oregon Department of Revenue. Bring recent comparable sales; a board will not reduce a value because the bill feels high. Updated 2026-08-20.