← Oregon tax rules›Property Tax

Oregon Property Tax (2026)

Info: County-administered: county assessors value property and collect the tax for 1,200+ local taxing districts.

InfoVerified Jul 17, 2026
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County-administered: county assessors value property and collect the tax for 1,200+ local taxing districts. Tax applies to the lesser of real market value or maximum assessed value — MAV growth is capped at 3%/year (Measure 50) — with district permanent rate limits and Measure 5 category limits ("compression"), so bills do not track market value directly. Appeals go to the county Property Value Appeals Board by Dec. 31.

Official source: oregon.gov →

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