Property Tax Rates & Rules
Assessment Method
Taxed on Assessed Value (lesser of Real Market Value or Maximum Assessed Value).
Senior Exemption Details
Property Tax Deferral for seniors 62+ with limited income; no total exemption.
How to Appeal Your Assessment
Petition Board of Property Tax Appeals (BOPTA) between value notice and Dec 31.
Official Source
Oregon Tax Authority
Last verified: 2026-03-31 · Always confirm current rates before making real estate decisions.