Property tax foreclosure in Oregon

The property tax process in Oregon, step by step

1. Taxes are due and interest begins

   November 15; interest from December 15, February 15 or May 15

   Taxes are due in thirds on November 15, February 15 and May 15, with a discount for paying early. Any late installment carries interest of 1 and 1/3% per month until paid.

   ORS 311.505

2. Property tax deferral for seniors and people with disabilities

   Apply by April 15 (late until December 1 with a fee)

   If you are 62 or older, or disabled and qualify for federal disability benefits, the state may pay your county taxes as a loan with a lien on the home. Apply through your county assessor; the Department of Revenue page lists the current income and other limits.

   ORS 311.666 to 311.701

3. Foreclosure list and court case

   After 3 years of delinquency

   Once taxes have been delinquent three years, the tax collector puts the property on the foreclosure list, publishes it, and sends you a notice with the exact amount and a capital-letter warning. Paying before judgment removes the property, plus a 5% penalty if paid after the list is published.

   ORS 312.010, 312.030, 312.040, 312.110

4. Judgment and sale to the county

   When the court enters judgment

   The circuit court enters a judgment foreclosing the tax lien and orders the property sold directly to the county for the taxes and interest owed. You may keep living in the home during the redemption period, but damaging it can forfeit that right.

   ORS 312.090, 312.100, 312.180

5. Two years to redeem

   2 years from the judgment; warning at least 1 year before it ends

   You can redeem by paying the judgment amount with interest, a 5% penalty and a small fee. The county must mail you a warning at least one year before the redemption period ends and publish a general notice 10 to 30 days before it ends; a county may shorten the period for abandoned or damaged property after a hearing.

   ORS 312.120, 312.122, 312.125, 312.190

6. Deed to the county and sale of the home

   When the 2-year period ends

   If no one redeems, the tax collector deeds the property to the county and all redemption rights end. A home that was your primary residence must be listed with a private real estate broker at the highest price it is expected to bring; other property goes to a public auction with a minimum bid of two-thirds of market value.

   ORS 312.200, 312.520

7. Claim the surplus from the State Treasury

   Notice within 60 days after the county disposes of the property

   The surplus is the property's sale price or value minus the judgment, later taxes and the county's allowed costs, and the county must give you an itemized accounting. The county mails you a notice and sends the money to the State Treasurer, where you file a claim through the unclaimed property program. These rules apply when the redemption warning was sent on or after May 25, 2023.

   ORS 312.530, 312.540, 312.550, 312.560; Or. Laws 2025, ch. 475, § 13

Common questions in Oregon