Property taxes are primarily managed and collected through the individual counties in Oregon. The Department of Revenue provides some oversight and assistance to the counties by establishing general guidelines and administrative tools. We also manage property tax for utilities and other cross-county entities.

The 2012 Legislature made significant changes to the senior and disabled deferral program. If you're a current participant or a new applicant, find out how these changes will affect you.

Forestland in Oregon is assessed differently than other property. This reduced tax assessment is intended to recognize the importance of forestland to Oregon's economy and respond to the growing pressures that urban growth puts on natural resources. All timber harvested in Oregon is subject to the forest products harvest tax. In addition, harvests may be subject to the small tract forestland (STF) severance tax.