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.
Personal and real property taxes are a lien on July 1.
Note: If taxable personal property, other than a manufactured structure or floating home, is removed from the county in which it is assessed, or is sold or otherwise transferred to another owner, on or after January 1 and before July 1 of the assessment year, taxes on the removed, sold or transferred personal property shall be a lien on the personal property described in subsection (3) (a) (A) of ORS 311.405 that attached as of the day preceding the date of removal, sale or transfer.
The total tax on personal property and real property machinery and equipment becomes due and is delinquent when any installment is not paid by its due date. The responsible taxpayer can be served with a warrant 30 days after delinquency. Property can be seized and other financial assets can be garnished.
Real property taxes become delinquent if not paid by May 15. Foreclosure proceedings will begin on real property after three years from the date taxes become delinquent.