Behind on Property Taxes in Oregon?

Back Taxes in Oregon: Your Options

This page explains what happens in Oregon when property taxes on a lot or acreage go unpaid. It covers the due dates, the interest, when the county can foreclose, the two-year redemption period, and the deed to the county. It is written for owners of vacant land, including people who inherited land with back taxes.

Back taxes do not stop you from selling. Until the county takes a deed at the end of the redemption period, you can pay off the taxes or sell and have them paid at closing from the sale. This page is general information, not legal or tax advice; for your own case, ask your county tax collector or an Oregon attorney.

When Oregon property taxes become delinquent

County tax collectors mail statements each fall. You can pay the full year by November 15, or pay in three equal parts on November 15, February 15 and May 15. Bills under $40 cannot be split. Paying in full by November 15 earns a 3 percent discount, and paying two-thirds earns 2 percent (ORS 311.505; Oregon Department of Revenue).

Each installment is late the day after its due date. You must pay even if you never get a statement, so keep your mailing address current with the tax collector.

Penalties and interest on late taxes

Late taxes draw interest of 1 1/3 percent per month, which is 16 percent a year. Interest on a missed first installment starts December 16, on the second February 16, and on the third May 16 (ORS 311.505; Oregon Department of Revenue).

Payments go to the oldest taxes first, and you cannot get the early-payment discount on the current bill until all past taxes, penalty and interest are paid. Once the county starts foreclosure, a 5 percent penalty is added to remove the land from the case or to redeem it (ORS 312.110 and 312.120).

What the county does next

Oregon does not sell tax liens to investors. When three years have passed since the earliest delinquent date, the land becomes subject to foreclosure (ORS 312.010). The county tax collector prepares a foreclosure list, publishes it, and sends notice to owners (ORS 312.040). The county then asks the circuit court for a judgment.

The judgment sells the land to the county for the taxes and interest owed (ORS 312.100). The county holds it for two years while the owner can still redeem (ORS 312.120). If no one redeems, the tax collector deeds the land to the county (ORS 312.200). The county may then keep, transfer or sell the land, and since 2025 state law sets out how a surplus from a county sale is paid to a former owner or heirs who claim it through the State Treasurer (ORS 312.520 to 312.560). Confirm dates and steps with your county tax collector.

Redemption: getting your land back

Before the court enters judgment, you can remove the land from foreclosure by paying the delinquent taxes and interest, plus a 5 percent penalty if the foreclosure list was already published (ORS 312.110).

After judgment, you have two years to redeem. Owners, their heirs, and lienholders can redeem by paying the judgment amount with interest, a 5 percent penalty and a county fee (ORS 312.120). The county sends notice before the period ends (ORS 312.125). When the deed to the county is signed, all redemption rights end (ORS 312.200).

Your options if you are behind

You have time, but interest of 16 percent a year keeps adding up, and the deadlines are firm once the county has a judgment.

• Pay in full at the county tax collector's office. Payments go to the oldest year first.
• Ask the county tax collector whether a payment arrangement is possible. State law sets the three regular installments for current taxes (ORS 311.505).
• Redeem before the two-year period after judgment runs out.
• Sell the land. We make a cash offer within 24 hours, charge no fees or commissions, pay the closing costs, and can close in as few as 7 days. The back taxes are paid at closing from the sale. Get a cash offer for your Oregon land.

Selling land with back taxes in Oregon

You can sell land with delinquent taxes, or land in a foreclosure case, as long as the county has not yet taken its deed. The escrow or title company gets a payoff from the county tax collector, and the taxes, interest and any penalty are paid from the sale price at closing.

We buy land with back taxes, liens and title issues, land with no road access, and land owned by heirs and estates. Heirs of a former owner can also redeem during the two-year period (ORS 312.120).

Where to check your tax status

In Oregon, the county assessor sets values and the county tax collector bills and collects the tax. Most counties have an online property lookup. The Oregon Department of Revenue lists contacts for every county on its county contact page.

Ask for the full payoff, the earliest unpaid year, and whether the land is on a foreclosure list or under a judgment.