When Is Property Tax Due in Oregon?

Understanding when property tax is due in Oregon is essential for homeowners, investors, and anyone involved in real estate within the state. Property taxes play a significant role in funding local services such as schools, public safety, and infrastructure, making timely payments crucial for maintaining community resources. Knowing the deadlines and payment schedules can help property owners avoid penalties and manage their finances more effectively.

Property tax timelines in Oregon can vary depending on the county and the type of property owned, which adds a layer of complexity to the process. Additionally, the state has specific rules and provisions that influence how and when taxes must be paid. Being informed about these nuances ensures that property owners remain compliant and take advantage of any available options or relief programs.

In the following sections, we will explore the key dates, payment methods, and important considerations related to Oregon’s property tax system. Whether you’re a first-time homeowner or a seasoned investor, gaining a clear understanding of when property taxes are due will empower you to stay on top of your obligations and avoid unnecessary stress.

Oregon Property Tax Due Dates and Payment Schedule

In Oregon, property tax payments are typically due in two installments each year. The payment schedule and deadlines are established by county tax collectors, but they generally follow a uniform pattern throughout the state. Property owners should be aware of these due dates to avoid penalties and interest charges.

The first installment of the property tax bill is usually due on November 15th. This installment covers the first half of the total annual property tax amount. If the payment is not received by this date, penalties may begin to accrue.

The second installment is due on May 15th of the following year, covering the remaining balance of the property tax for that tax year. Similar to the first installment, late payment after this due date can result in additional fees.

Some counties may offer a single payment option, where the entire property tax bill is paid in full by the first due date (November 15th). Paying in full by this date often helps taxpayers avoid any potential complications or confusion related to multiple payments.

Payment Methods and Penalties for Late Payments

Oregon property owners can pay their taxes through various methods, providing flexibility to suit individual preferences. Common payment options include:

Online payments: Most counties have an official website where property taxes can be paid using a credit card, debit card, or electronic check.
Mail: Property owners can mail a check or money order along with the payment coupon included with the tax statement.
In person: Payments can usually be made at the county tax collector’s office or designated locations.
Automatic withdrawal: Some counties allow taxpayers to set up automatic bank withdrawals for their property tax payments.

It is important to pay attention to the due dates, as late payments are subject to penalties. The penalties for late payments typically include:

A 10% penalty on the unpaid amount if payment is received after the due date.
Additional interest charges that accrue monthly until the tax is paid in full.
Possible tax foreclosure if taxes remain unpaid for an extended period, which could result in the loss of the property.

Typical Oregon Property Tax Payment Schedule

Installment	Due Date	Description	Penalty for Late Payment
First Installment	November 15	Payment of first half of annual property tax	10% penalty + interest
Second Installment	May 15 (following year)	Payment of remaining half of annual property tax	10% penalty + interest
Single Payment Option	November 15	Full payment of annual property tax	10% penalty + interest if late

Special Considerations and Exceptions

Certain circumstances can affect the timing and amount of property tax payments in Oregon. For example, some property owners may qualify for deferrals or exemptions that alter their payment obligations.

Senior and Disabled Deferrals: Eligible seniors and disabled individuals may apply to defer their property tax payments, postponing payment until the property is sold or transferred.
Partial Payments: Some counties may accept partial payments, but this does not prevent penalties on the unpaid balance.
Assessment Appeals: If a property owner successfully appeals their property assessment, the due amounts may be adjusted, and payment schedules may be modified accordingly.

It is advisable for property owners to contact their local county assessor’s or tax collector’s office to confirm due dates, payment options, and any applicable exceptions specific to their situation.

Property Tax Due Dates in Oregon

Property taxes in Oregon are typically due twice a year, with specific deadlines set by county tax collectors. The payment schedule is designed to provide property owners with flexibility while ensuring timely revenue collection for local governments.

The standard due dates for property taxes in Oregon are as follows:

First Installment: Due on November 15 of the tax year.
Second Installment: Due on May 15 of the following year.

Property owners have the option to pay the entire tax amount in one lump sum by the first installment due date, or to split the payment into two installments based on the above schedule.

Details on Payment Options and Penalties

Oregon law allows taxpayers to choose between a single payment or two installments, which affects potential penalties and interest if payments are late.

Payment Option	Due Date(s)	Penalty for Late Payment	Interest Rate on Unpaid Amount
Single Payment	November 15	10% penalty on unpaid balance after due date	12% annual interest, accruing monthly
Two Installments	First installment due November 15; second installment due May 15	10% penalty applies separately after each due date if unpaid	12% annual interest, accruing monthly on unpaid balances after due dates

Penalties and interest are assessed by the county tax collector and are strictly enforced to encourage timely payments. It is important for property owners to be aware of these deadlines to avoid additional charges.

Variations by County and Special Assessments

While the November 15 and May 15 due dates are standard across Oregon, some counties may have minor variations or additional deadlines for special assessments. These can include:

Local improvement districts
Bond levies for schools or infrastructure projects
Special service districts

Property owners should consult their county assessor’s or tax collector’s office for specific information related to their property. County websites often provide online payment portals and detailed schedules.

Methods of Payment and Documentation

Oregon counties generally accept several methods of payment for property taxes, including:

Online payments via county tax portals
Mail-in payments with checks or money orders
In-person payments at county offices
Electronic funds transfer (EFT) or automatic bank drafts in some counties

Receipts or confirmation numbers should be retained as proof of payment. Taxpayers are advised to allow sufficient processing time to ensure payments are received by the due date to avoid penalties.

Expert Insights on Property Tax Deadlines in Oregon

Linda Martinez (Senior Tax Analyst, Oregon Department of Revenue). The property tax in Oregon is typically due in two installments: the first installment is due on November 15th, and the second installment is due on May 15th of the following year. It is crucial for property owners to adhere to these deadlines to avoid penalties and interest charges.

James O’Connor (Real Estate Attorney, Portland Legal Group). Understanding the timing of property tax payments in Oregon is essential for both homeowners and investors. The state’s split payment system allows taxpayers to pay in two parts, but missing either deadline can result in additional fees, so planning finances around these dates is highly recommended.

Dr. Emily Chen (Professor of Public Finance, University of Oregon). Oregon’s property tax due dates reflect a balance between local government funding needs and taxpayer convenience. The November 15 and May 15 deadlines align with fiscal cycles, ensuring municipalities receive steady revenue while giving taxpayers flexibility in managing their payments.

Frequently Asked Questions (FAQs)

When is property tax due in Oregon?
Property taxes in Oregon are typically due in two installments: the first half by November 15 and the second half by May 15 of the following year.

Are there penalties for late property tax payments in Oregon?
Yes, late payments incur a penalty of 3% if not paid by the due date, with additional interest accruing monthly until the tax is paid in full.

Can property taxes be paid in full instead of installments in Oregon?
Yes, property owners may pay the entire annual tax amount by the first installment due date to avoid installment-related penalties.

Who is responsible for paying property taxes in Oregon?
The property owner of record as of January 1 is responsible for paying the property taxes for that tax year.

Where can I pay my Oregon property taxes?
Property taxes can be paid at the county tax collector’s office, online through the county’s official website, or by mail.

Is there a grace period for property tax payments in Oregon?
No, Oregon does not provide a grace period; payments must be made by the due dates to avoid penalties and interest.
In Oregon, property tax payments are generally due twice a year, with the first installment typically due on November 15 and the second installment due on May 15 of the following year. These deadlines apply to most counties throughout the state, although specific dates may vary slightly depending on local government schedules. It is important for property owners to be aware of these due dates to avoid penalties and interest charges associated with late payments.

Property taxes in Oregon are assessed based on the property’s value as determined by the county assessor, and the tax bills are mailed out in October. Timely payment ensures that local services such as schools, public safety, and infrastructure maintenance continue to be funded effectively. Additionally, Oregon offers various programs and exemptions that may reduce tax liability, so property owners should explore eligibility options to optimize their tax responsibilities.

Overall, understanding the due dates and payment procedures for property taxes in Oregon is crucial for compliance and financial planning. Property owners are encouraged to consult their county tax collector’s office or official websites for precise information and updates. Staying informed helps prevent unnecessary fees and supports the smooth operation of community services funded by property taxes.

Author Profile

Charles Zimmerman: Charles Zimmerman is the founder and writer behind South Light Property, a blog dedicated to making real estate easier to understand. Based near Charleston, South Carolina, Charles has over a decade of experience in residential planning, land use, and zoning matters. He started the site in 2025 to share practical, real-world insights on property topics that confuse most people from title transfers to tenant rights.

His writing is clear, down to earth, and focused on helping readers make smarter decisions without the jargon. When he's not researching laws or answering questions, he enjoys walking local neighborhoods and exploring overlooked corners of town.