The tax year (fiscal year) for all property starts July 1 and ends June 30 of the following year. The assessment date for the tax year starting July 1 is January 1 of the same calendar year.
Tax is a lien on property. Personal and real property taxes are a lien on July 1.
What type of Property do you own? This can be identified by looking at the first letter of the Account Number on your tax statement, i.e. P123456.
Residential Property Types
Non-Residential Property Types
- P (Business Personal Property)
- R (Machinery and Equipment)
- R (Commercial or Industrial Real Property
- U (Utility)
The remedy for real property delinquency is Property Tax Foreclosure. A property will become subject to foreclosure whenever 3 years have elapsed from the earliest delinquency.
Ex: 2016 tax year – Taxes become delinquent on May 16, 2017. In May of 2020, any Real Property owing 2016 (or earlier) taxes became subject to the 2020 foreclosure process.
If your property is in the foreclosure process, you will receive notifications via mail further explaining the process and payment timelines. Please call the Tax Collection department at 503-988-3334 for a more detailed explanation.
If you owe tax on more recent years and are not at risk of foreclosure, pay what you can. Interest will accrue at 1.3333% per month on the delinquent tax balance after the 15th of each month. The discounted amounts (2-3%) are only available for payments in the proper amounts received on/by the timely date. Any tax payment made pays the oldest tax owing on the property.
These property types are collected via the warrant process. In order to secure the County’s tax lien, the Tax Collector issues a Notice of Intent to Warrant and ultimately a Warrant. The warrant is recorded in the name of the “owner” or person in control and possession of the property. The warrant gives the County the ability to pursue escalated collection. Escalated collection can include bank garnishment, wage garnishment, seizure, etc.
Interest will accrue at 1.3333% per month on the delinquent tax balance after the 15th of each month. The discounted amounts (2-3%) are only available for payments in the proper amounts received on/by the timely date. Any tax payment made, pays the oldest tax owing on the property.
What happens if I cannot pay my taxes?
How can I avoid collection action? –You can avoid escalated collection action by communicating with the county and entering into a Payment Plan Agreement. To find out if you are eligible for a Property Tax Payment Plan via email, please click REQUEST, or contact us by phone at 503-988-7896.