What is the average property tax rate in Oregon?

Statewide, Oregon's effective property-tax rate is 0.812% — the state median real-estate taxes ($3,876) divided by the state median home value ($477,600), from the Census ACS 2020-2024 5-year estimates. The national figure is about 0.937%, which puts Oregon at #24 of 51 (1 = highest). Individual counties vary widely; the table above shows every one.

Which Oregon county has the highest property taxes?

By effective rate, Gilliam County is highest in Oregon at 1.006% (median bill $1,904), and Curry County is lowest at 0.483% (median bill $1,841). Ranked by dollars paid rather than rate the order changes, because home values differ so much across the state — the table above shows both columns and sorts on either.

What property tax exemptions are available in Oregon?

Oregon has over 100 exemption programs but at present no statewide general homestead exemption and no exemption based solely on age or income. Partial exemptions exist for disabled veterans and their surviving spouses, deployed Oregon National Guard and Reserve members, commercial facilities under construction, enterprise zone businesses, and charitable and religious organizations. Farmland, forest land, historic property and conservation easements receive special assessment instead. Eligibility and filing are handled by your county assessor, and the exemption you qualify for changes your bill far more than the county you are in — the rates above are county medians and do not account for any exemption.

How do I appeal a property tax assessment in Oregon?

Petitions go to the county Property Values Appeals Board and must be postmarked or delivered by December 31 after the current-year tax statement is available. The board can consider only the current tax year's value, and the amount of tax itself cannot be appealed. Its written decision includes instructions for appealing further to the Oregon Tax Court. Business personal property follows the same December 31 deadline. Missing the deadline usually means waiting a full year, so check the date on your own assessment notice rather than relying on a general figure.

When are property taxes due in Oregon?

One of three options is due November 15: a one-third installment with no discount, with further payments due February 15 and May 15; two-thirds with a 2% discount and the balance due May 15; or payment in full with a 3% discount. Interest on past-due amounts runs at 1.333% monthly, 16% annually, beginning December 16, February 16 and May 16 for the respective installments. If your taxes are paid through a mortgage escrow account, your servicer pays on this schedule on your behalf.

How is property assessed in Oregon?

County assessors set values as of January 1. Maximum Assessed Value was established by Ballot Measure 50 for the 1997-98 tax year; absent changes to the property it is the greater of 103% of the prior year's assessed value or 100% of the prior year's MAV. Assessed Value, the tax base, is the lower of last year's MAV plus 3% or the current Real Market Value. This is why an effective rate computed from market value — as every rate on this page is — will not match the millage rate printed on your bill: the two are applied to different bases.

Oregon property taxes by county

Statewide effective rate 0.812% · national rank #24 of 51 (1 = highest) · 36 county-equivalents · U.S. Census ACS 2020–2024 5-year

Across Oregon, the median owner-occupied home pays $3,876 a year in real-estate taxes on a median home value of $477,600 — an effective property-tax rate of 0.812%. That ranks Oregon #24 of 51 states and the District of Columbia (1 = highest). This page carries all 36 Oregon county-equivalents in the Census data — 36 with a published effective rate — sortable by rate, taxes paid, home value, income, or five-year change. 6 of them also carry a full detail card here — every median with its Census margin of error, both rankings, the six nearest counties, and the five-year change. It also sets out how property tax actually works in Oregon: how property is assessed, which exemptions exist and who qualifies, the deadline and body for an appeal, and the payment schedule and penalties — each hand-sourced from official Oregon sources. Figures are U.S. Census Bureau ACS 2020-2024 5-year estimates.

Statewide figures Oregon · ACS 2020–2024 5-year

Effective tax rate: 0.812%
Median real-estate taxes: $3,876 ± $17
Median home value: $477,600
Median household income: $83,011
National rank: #24 of 51
County-equivalents: 36

How property tax varies across Oregon

Across Oregon's 36 county-equivalents with a published rate, the effective property-tax rate runs from 1.006% in Gilliam County down to 0.483% in Curry County — a 2.1× spread inside a single state, which is why a statewide average tells a buyer very little.

The largest median real-estate tax bill in Oregon is $5,301 in Multnomah County, which ranks #2 of 36 by RATE — while the state's highest rate, 1.006%, is in Gilliam County, where the median bill is $1,904. Dollars and rate are different questions and rank counties differently.

Measured against the national median effective rate of 0.937%, 3 of Oregon's 36 ranked counties sit above it and 33 below. Oregon as a whole ranks #24 of 51 (1 = highest).

Median home value statewide is $477,600, but within Oregon it ranges from $660,000 in Hood River County to $189,300 in Gilliam County — the denominator of the effective rate, and the main reason two counties with similar bills can show very different rates.

Statewide, the median real-estate tax bill equals about 4.7% of median household income. That share is heaviest in Benton County (6.3%) and lightest in Lake County (2.5%).

Comparing the non-overlapping Census periods 2015–2019 and 2020–2024, median real-estate taxes rose by a statistically significant amount in 32 of Oregon's 36 counties with a comparable trend, fell significantly in 0, and showed no statistically significant change in 4.

Estimate a Oregon property tax bill

Oregon property-tax estimator

County

Home value (USD)

Estimated annual property tax: $5,322

Multnomah County, OR effective rate 0.959% × home value $555,000

See full Multnomah County property-tax data →

A median-based estimate, not a bill: home value × the county effective rate. It cannot know your exemptions, assessment ratio, special districts, or homestead caps.

A median-based estimate, not a quote, an assessment, or a tax bill — it cannot know your assessed value, exemptions, or special districts. How this is computed.

Every Oregon county

All 36 Oregon county-equivalents in the Census data (36 with a published effective rate). Click a column heading to sort. Counties in bold have a full detail card further down this page — margins of error, nearby counties, and their five-year trend.

Filter counties

Oregon county-equivalents by effective property-tax rate (highest first). Median taxes, home value and income are U.S. Census ACS 2020–2024 5-year estimates; the five-year change compares the non-overlapping 2015–2019 and 2020–2024 periods.

Gilliam County	1.006%	$1,904	$2,195	$1,543	$189,300	$66,917	2.9%	#1	#1104	+41.8%
Multnomah County	0.959%	$5,301	$5,199	$5,560	$552,700	$88,766	6.0%	#2	#1219	+34.5%
Benton County	0.952%	$4,884	$4,889	$4,876	$513,000	$77,702	6.3%	#3	#1235	+32.1%
Umatilla County	0.905%	$2,557	$2,719	$2,253	$282,600	$67,728	3.8%	#4	#1343	+30.5%
Linn County	0.866%	$3,261	$3,359	$3,019	$376,400	$76,329	4.3%	#5	#1428	+27.1%
Clackamas County	0.846%	$5,171	$5,278	$4,927	$611,000	$103,517	5.0%	#6	#1471	+31.4%
Marion County	0.838%	$3,490	$3,559	$3,325	$416,400	$77,351	4.5%	#8	#1491	+29.2%
Washington County	0.838%	$4,929	$4,931	$4,923	$588,000	$107,772	4.6%	#7	#1489	+24.6%
Union County	0.830%	$2,446	$2,367	$2,547	$294,600	$65,661	3.7%	#9	#1507	+42%
Lane County	0.821%	$3,536	$3,619	$3,389	$430,600	$71,544	4.9%	#10	#1535	+33%
Lincoln County	0.809%	$3,322	$3,331	$3,306	$410,800	$63,165	5.3%	#12	#1560	+34%
Morrow County	0.809%	$1,946	$1,992	$1,849	$240,400	$75,448	2.6%	#11	#1558	+16.3%
Harney County	0.803%	$1,943	$2,216	$1,642	$242,100	$55,208	3.5%	#13	#1576	+38.9%
Polk County	0.799%	$3,634	$3,796	$3,324	$454,700	$85,118	4.3%	#14	#1590	+33.4%
Baker County	0.784%	$2,239	$2,332	$2,106	$285,600	$60,936	3.7%	#15	#1633	+32.1%
Wasco County	0.770%	$2,828	$2,924	$2,659	$367,400	$64,175	4.4%	#16	#1676	+20.2%
Sherman County	0.750%	$1,588	$1,738	$1,431	$211,800	$60,161	2.6%	#17	#1728	+11.6%
Malheur County	0.747%	$1,860	$2,135	$1,613	$248,900	$54,519	3.4%	#18	#1737	+29.1%
Columbia County	0.744%	$3,137	$3,167	$3,053	$421,600	$87,458	3.6%	#19	#1749	+25.8%
Jackson County	0.738%	$3,174	$3,210	$3,108	$430,200	$73,999	4.3%	#20	#1763	+22.1%
Grant County	0.729%	$1,674	$1,750	$1,602	$229,700	$59,450	2.8%	#21	#1796	+5.2%
Yamhill County	0.726%	$3,425	$3,594	$2,827	$471,700	$90,063	3.8%	#22	#1803	+20.9%
Lake County	0.712%	$1,563	$1,942	$1,332	$219,500	$62,787	2.5%	#23	#1843	+10.8%
Wheeler County	0.695%	$1,893	$2,051	$1,724	$272,400	$55,284	3.4%	#24	#1908	+26.2%
Jefferson County	0.692%	$2,591	$2,674	$2,386	$374,200	$76,260	3.4%	#25	#1918	+28.5%
Clatsop County	0.691%	$3,236	$3,206	$3,276	$468,300	$71,822	4.5%	#26	#1925	+34.7%
Coos County	0.676%	$2,284	$2,412	$2,098	$337,800	$62,143	3.7%	#27	#1971	+31.3%
Crook County	0.636%	$2,972	$3,123	$2,637	$467,000	$81,965	3.6%	#28	#2123	+55.4%
Klamath County	0.625%	$1,752	$1,989	$1,334	$280,400	$58,830	3.0%	#29	#2163	+25.5%
Douglas County	0.611%	$1,895	$1,953	$1,801	$310,300	$61,310	3.1%	#30	#2223	+19%
Tillamook County	0.600%	$2,582	$2,620	$2,517	$430,200	$69,105	3.7%	#31	#2268	+43.5%
Deschutes County	0.585%	$3,807	$3,736	$3,965	$650,900	$92,758	4.1%	#32	#2321	+28.7%
Wallowa County	0.575%	$2,270	$2,091	$2,370	$394,800	$67,112	3.4%	#33	#2354	+41.6%
Hood River County	0.533%	$3,515	$3,588	$3,388	$660,000	$88,947	4.0%	#34	#2526	+37.3%
Josephine County	0.516%	$2,086	$2,217	$1,904	$404,300	$60,098	3.5%	#35	#2594	+34%
Curry County	0.483%	$1,841	$2,225	$1,587	$381,300	$62,244	3.0%	#36	#2684	+8.4%

Data: U.S. Census Bureau, American Community Survey (ACS) 2020-2024 5-year estimates — tables B25103 (real-estate taxes), B25077 (home value), B19013 (household income) — and the 2024 Census county gazetteer. Public domain (Title 17 U.S.C. §105).

County detail — 6 Oregon counties in depth

Full figures for the Oregon counties most searched for, each with the Census margin of error on every median, both rankings, the five-year change, and the six nearest county-equivalents by centroid distance — nearby, not necessarily bordering, and cross-state neighbours included. For any individual property's assessed value, exemptions and bill, use that county's own assessor or appraisal district; per-county assessor URLs are never guessed here (why).

Multnomah County 0.959% · median tax $5,301 · #1219 nationally

Median taxes — all owner-occupied: $5,301 ± $78
With a mortgage: $5,199 ± $97
Without a mortgage: $5,560 ± $127
Median home value: $552,700 ± $6,077
Median household income: $88,766 ± $1,813
Taxes as share of income: 6.0%
Effective rate: 0.959%
Rank in Oregon: #2 of 36
National rank: #1219 of 3,135
Estimated tax on a $555,000 home: $5,322

Median real-estate taxes rose 34.5% over five years ($3,940 → $5,301) — a statistically significant increase at 90% confidence. The effective tax rate fell 0.061 percentage points (1.020% → 0.959%), a change that is itself statistically significant at 90% confidence. Median home value moved $386,200 → $552,700 (+43.1%), and the rate changed −0.061 percentage points.

Nearest counties to Multnomah County:

Clark County, WA — 0.820%, median tax $4,290, 26 km away
Clackamas County, OR — 0.846%, median tax $5,171, 46 km away
Washington County, OR — 0.838%, median tax $4,929, 53 km away
Hood River County, OR — 0.533%, median tax $3,515, 59 km away
Skamania County, WA — 0.667%, median tax $3,532, 64 km away
Columbia County, OR — 0.744%, median tax $3,137, 68 km away

Clackamas County 0.846% · median tax $5,171 · #1471 nationally

Median taxes — all owner-occupied: $5,171 ± $96
With a mortgage: $5,278 ± $106
Without a mortgage: $4,927 ± $139
Median home value: $611,000 ± $5,326
Median household income: $103,517 ± $1,974
Taxes as share of income: 5.0%
Effective rate: 0.846%
Rank in Oregon: #6 of 36
National rank: #1471 of 3,135
Estimated tax on a $610,000 home: $5,161

Median real-estate taxes rose 31.4% over five years ($3,935 → $5,171) — a statistically significant increase at 90% confidence. The effective tax rate fell 0.15 percentage points (0.996% → 0.846%), a change that is itself statistically significant at 90% confidence. Median home value moved $395,100 → $611,000 (+54.6%), and the rate changed −0.15 percentage points.

Nearest counties to Clackamas County:

Marion County, OR — 0.838%, median tax $3,490, 42 km away
Multnomah County, OR — 0.959%, median tax $5,301, 46 km away
Hood River County, OR — 0.533%, median tax $3,515, 58 km away
Clark County, WA — 0.820%, median tax $4,290, 72 km away
Linn County, OR — 0.866%, median tax $3,261, 79 km away
Wasco County, OR — 0.770%, median tax $2,828, 81 km away

Washington County 0.838% · median tax $4,929 · #1489 nationally

Median taxes — all owner-occupied: $4,929 ± $44
With a mortgage: $4,931 ± $50
Without a mortgage: $4,923 ± $88
Median home value: $588,000 ± $4,727
Median household income: $107,772 ± $1,788
Taxes as share of income: 4.6%
Effective rate: 0.838%
Rank in Oregon: #7 of 36
National rank: #1489 of 3,135
Estimated tax on a $590,000 home: $4,944

Median real-estate taxes rose 24.6% over five years ($3,955 → $4,929) — a statistically significant increase at 90% confidence. The effective tax rate fell 0.185 percentage points (1.023% → 0.838%), a change that is itself statistically significant at 90% confidence. Median home value moved $386,600 → $588,000 (+52.1%), and the rate changed −0.185 percentage points.

Nearest counties to Washington County:

Yamhill County, OR — 0.726%, median tax $3,425, 38 km away
Columbia County, OR — 0.744%, median tax $3,137, 43 km away
Tillamook County, OR — 0.600%, median tax $2,582, 53 km away
Multnomah County, OR — 0.959%, median tax $5,301, 53 km away
Clark County, WA — 0.820%, median tax $4,290, 53 km away
Clatsop County, OR — 0.691%, median tax $3,236, 70 km away

Lane County 0.821% · median tax $3,536 · #1535 nationally

Median taxes — all owner-occupied: $3,536 ± $47
With a mortgage: $3,619 ± $59
Without a mortgage: $3,389 ± $75
Median home value: $430,600 ± $4,205
Median household income: $71,544 ± $1,376
Taxes as share of income: 4.9%
Effective rate: 0.821%
Rank in Oregon: #10 of 36
National rank: #1535 of 3,135
Estimated tax on a $430,000 home: $3,530

Median real-estate taxes rose 33% over five years ($2,659 → $3,536) — a statistically significant increase at 90% confidence. The effective tax rate fell 0.189 percentage points (1.010% → 0.821%), a change that is itself statistically significant at 90% confidence. Median home value moved $263,200 → $430,600 (+63.6%), and the rate changed −0.189 percentage points.

Nearest counties to Lane County:

Linn County, OR — 0.866%, median tax $3,261, 69 km away
Douglas County, OR — 0.611%, median tax $1,895, 74 km away
Benton County, OR — 0.952%, median tax $4,884, 76 km away
Marion County, OR — 0.838%, median tax $3,490, 111 km away
Lincoln County, OR — 0.809%, median tax $3,322, 113 km away
Polk County, OR — 0.799%, median tax $3,634, 115 km away

Lincoln County 0.809% · median tax $3,322 · #1560 nationally

Median taxes — all owner-occupied: $3,322 ± $142
With a mortgage: $3,331 ± $173
Without a mortgage: $3,306 ± $213
Median home value: $410,800 ± $13,723
Median household income: $63,165 ± $2,955
Taxes as share of income: 5.3%
Effective rate: 0.809%
Rank in Oregon: #12 of 36
National rank: #1560 of 3,135
Estimated tax on a $410,000 home: $3,317

Median real-estate taxes rose 34% over five years ($2,480 → $3,322) — a statistically significant increase at 90% confidence. The effective tax rate fell 0.179 percentage points (0.987% → 0.809%), a change that is itself statistically significant at 90% confidence. Median home value moved $251,200 → $410,800 (+63.5%), and the rate changed −0.179 percentage points.

Nearest counties to Lincoln County:

Benton County, OR — 0.952%, median tax $4,884, 42 km away
Polk County, OR — 0.799%, median tax $3,634, 50 km away
Yamhill County, OR — 0.726%, median tax $3,425, 82 km away
Tillamook County, OR — 0.600%, median tax $2,582, 91 km away
Marion County, OR — 0.838%, median tax $3,490, 109 km away
Linn County, OR — 0.866%, median tax $3,261, 110 km away

Deschutes County 0.585% · median tax $3,807 · #2321 nationally

Median taxes — all owner-occupied: $3,807 ± $66
With a mortgage: $3,736 ± $84
Without a mortgage: $3,965 ± $163
Median home value: $650,900 ± $10,881
Median household income: $92,758 ± $3,033
Taxes as share of income: 4.1%
Effective rate: 0.585%
Rank in Oregon: #32 of 36
National rank: #2321 of 3,135
Estimated tax on a $650,000 home: $3,803

Median real-estate taxes rose 28.7% over five years ($2,959 → $3,807) — a statistically significant increase at 90% confidence. The effective tax rate fell 0.227 percentage points (0.812% → 0.585%), a change that is itself statistically significant at 90% confidence. Median home value moved $364,600 → $650,900 (+78.5%), and the rate changed −0.227 percentage points.

Nearest counties to Deschutes County:

Crook County, OR — 0.636%, median tax $2,972, 74 km away
Jefferson County, OR — 0.692%, median tax $2,591, 81 km away
Linn County, OR — 0.866%, median tax $3,261, 123 km away
Wheeler County, OR — 0.695%, median tax $1,893, 132 km away
Lane County, OR — 0.821%, median tax $3,536, 134 km away
Wasco County, OR — 0.770%, median tax $2,828, 139 km away

Comparing the non-overlapping Census periods 2015-2019 and 2020-2024 — consecutive 5-year estimates share survey sample and are never compared here.

How property tax works in Oregon

Most of what follows is Oregon law and applies to every county in the table above. Where a rule is set locally rather than statewide, the jurisdiction whose published rule this is appears beside it — treat those as a worked example, not a statewide figure. Each fact is taken from an official government source and linked to it.

How property is assessed as published by Multnomah County: County assessors set values as of January 1. Maximum Assessed Value was established by Ballot Measure 50 for the 1997-98 tax year; absent changes to the property it is the greater of 103% of the prior year's assessed value or 100% of the prior year's MAV. Assessed Value, the tax base, is the lower of last year's MAV plus 3% or the current Real Market Value. source →
Exemptions & credits: Oregon has over 100 exemption programs but at present no statewide general homestead exemption and no exemption based solely on age or income. Partial exemptions exist for disabled veterans and their surviving spouses, deployed Oregon National Guard and Reserve members, commercial facilities under construction, enterprise zone businesses, and charitable and religious organizations. Farmland, forest land, historic property and conservation easements receive special assessment instead. source →
Appealing an assessment as published by Multnomah County: Petitions go to the county Property Values Appeals Board and must be postmarked or delivered by December 31 after the current-year tax statement is available. The board can consider only the current tax year's value, and the amount of tax itself cannot be appealed. Its written decision includes instructions for appealing further to the Oregon Tax Court. Business personal property follows the same December 31 deadline. source →
Payment schedule & penalties as published by Washington County: One of three options is due November 15: a one-third installment with no discount, with further payments due February 15 and May 15; two-thirds with a 2% discount and the balance due May 15; or payment in full with a 3% discount. Interest on past-due amounts runs at 1.333% monthly, 16% annually, beginning December 16, February 16 and May 16 for the respective installments. source →
Why rates vary within the state as published by Multnomah County: Two calculations are performed each year and the bill is always the lower of the two: assessed value multiplied by the tax rate for the property's levy code area plus any special assessments, or real market value multiplied by the Measure 5 limits of $5 per $1,000 for education taxes and $10 per $1,000 for general government. Rates are the sum of the jurisdictions in each levy code area. source →
What makes this state's system distinctive: In place of a senior exemption Oregon runs a deferral: the Department of Revenue pays the property tax for qualifying disabled and senior homeowners, a lien is placed on the property and the department becomes a security interest holder. The household income limit for 2026 is $70,000, deferral accounts accrue 6% interest yearly which is not compounded, and participants must recertify every two years. source →

Hand-sourced from official government sources — not a substitute for your own assessor's notice, and not legal or tax advice. Where a fact isn't confirmed on an official source, it is left off rather than guessed, which is why some states show fewer rows than others.

Official Oregon tax authority

Property tax in Oregon is assessed and collected locally. For an individual property's assessed value, exemptions, and bill, use the county assessor or appraisal district. For statewide rules and forms:

Oregon Department of Revenue →

This state link is hand-verified. Per-county assessor URLs are not published (no verified nationwide source exists) and are never guessed.

Frequently asked questions

What is the average property tax rate in Oregon?: Statewide, Oregon's effective property-tax rate is 0.812% — the state median real-estate taxes ($3,876) divided by the state median home value ($477,600), from the Census ACS 2020-2024 5-year estimates. The national figure is about 0.937%, which puts Oregon at #24 of 51 (1 = highest). Individual counties vary widely; the table above shows every one.
Which Oregon county has the highest property taxes?: By effective rate, Gilliam County is highest in Oregon at 1.006% (median bill $1,904), and Curry County is lowest at 0.483% (median bill $1,841). Ranked by dollars paid rather than rate the order changes, because home values differ so much across the state — the table above shows both columns and sorts on either.
What property tax exemptions are available in Oregon?: Oregon has over 100 exemption programs but at present no statewide general homestead exemption and no exemption based solely on age or income. Partial exemptions exist for disabled veterans and their surviving spouses, deployed Oregon National Guard and Reserve members, commercial facilities under construction, enterprise zone businesses, and charitable and religious organizations. Farmland, forest land, historic property and conservation easements receive special assessment instead. Eligibility and filing are handled by your county assessor, and the exemption you qualify for changes your bill far more than the county you are in — the rates above are county medians and do not account for any exemption.
How do I appeal a property tax assessment in Oregon?: Petitions go to the county Property Values Appeals Board and must be postmarked or delivered by December 31 after the current-year tax statement is available. The board can consider only the current tax year's value, and the amount of tax itself cannot be appealed. Its written decision includes instructions for appealing further to the Oregon Tax Court. Business personal property follows the same December 31 deadline. Missing the deadline usually means waiting a full year, so check the date on your own assessment notice rather than relying on a general figure.
When are property taxes due in Oregon?: One of three options is due November 15: a one-third installment with no discount, with further payments due February 15 and May 15; two-thirds with a 2% discount and the balance due May 15; or payment in full with a 3% discount. Interest on past-due amounts runs at 1.333% monthly, 16% annually, beginning December 16, February 16 and May 16 for the respective installments. If your taxes are paid through a mortgage escrow account, your servicer pays on this schedule on your behalf.
How is property assessed in Oregon?: County assessors set values as of January 1. Maximum Assessed Value was established by Ballot Measure 50 for the 1997-98 tax year; absent changes to the property it is the greater of 103% of the prior year's assessed value or 100% of the prior year's MAV. Assessed Value, the tax base, is the lower of last year's MAV plus 3% or the current Real Market Value. This is why an effective rate computed from market value — as every rate on this page is — will not match the millage rate printed on your bill: the two are applied to different bases.

Compare & explore

See the national highest and lowest property-tax rates, or read the methodology behind every figure. The national median effective rate is 0.937%; Oregon's statewide figure is 0.812%.