Calculate your property tax for OR. Enter your home value, apply exemptions, and see your estimated annual tax.
Oregon's effective property tax rates are moderate, commonly 0.8% to 1.0% of market value. Property is assessed at 100% of market value, but two voter measures shape the bill: Measure 50 (1997) caps the growth of assessed value at 3% per year, and a permanent rate limit restrains how fast tax rates can rise. Oregon has no sales tax, so property tax carries more of the load. Relief includes a senior/disabled deferral and a veterans' exemption. This guide explains the calculation and relief; the calculator below estimates your bill.
Oregon values property at 100% of market value, then Measure 50 limits the assessed value to 3% annual growth (until a sale resets it to market). Your tax is the assessed value times the permanent rate limit (set when Measure 5 capped levies in 1990) plus any local option levies approved by voters. The 3% cap is why a long-term owner's assessed value — and bill — stays well below a new buyer's.
Oregon's Measure 50 cap holds assessed-value growth to 3% per year for as long as you own the home; only a sale (or new construction) resets it to full market value. This is the single biggest protection for long-term owners and the reason two neighbors in identical homes can owe very different amounts — the newer owner's assessed value is much higher.
Oregon's Property Tax Deferral program lets owners 62+ or disabled (and their surviving spouses) with household income under a limit defer part or all of the tax as a lien on the home, paid when the home is sold or transferred. It is a deferral, not a forgiveness, but it protects cash-strapped older owners from losing their home. File through the county.
Oregon grants a disabled veterans' exemption (a full exemption of the home's assessed value for a 100% service-connected-disabled veteran, with partial relief for lower ratings) and exemptions for surviving spouses. There is also a small exemption for the disabled and for certain seniors. These are claimed with the county assessor.
Oregon's twin protections — the Measure 50 3% assessed-value cap and the permanent rate limit from Measure 5 — keep bills restrained; local option levies (approved by voters for schools, libraries, etc.) are the main way rates rise. There is no general Prop 13-style freeze for everyone, but the 3% cap is very generous for owner-occupants who stay put.
The figures below draw on our county datasets where available; rates differ by jurisdiction, so use your specific locality's rate in the calculator.
| County | Effective Rate | Est. tax on $400,000 |
|---|---|---|
| Clackamas | 1.12% | $4,480 |
| Multnomah | 1.18% | $4,720 |
| Washington | 1.25% | $5,000 |
Estimates apply each county's effective rate to a $400,000 market value for comparison only; your actual bill depends on your own assessed value, exemptions, and local levies.
Oregon taxes are typically paid in two installments (commonly November and May) on the local rate, with penalty and interest on late payment and a tax lien after sustained delinquency. The senior/disabled deferral is claimed through the county; the veterans' exemption with the county. Because Measure 50 caps assessed-value growth at 3%, a long-term owner's bill rises slowly even as the market climbs.
To lower your Oregon bill: (1) verify your assessed value is capped at 3% under Measure 50 each year and ask the county to correct it if it jumped without a sale; (2) if 62+/disabled with income under the limit, apply for the property tax deferral; (3) claim the disabled-veterans' exemption (full for 100%); (4) watch local option levies on the ballot, since voter-approved levies raise the rate; (5) appeal the market value with comparable sales if it looks high. The 3% cap is the single biggest saving for long-term owners.
In practice, an Oregon bill is the assessed value (capped at 1995–97 market value + 3% per year, or 100% of market if lower) times the combined rate, minus the senior/disabled exemption (for 65+/disabled with income under a limit) and any veterans' exemption. The Measure 50 assessed-value cap is the key protection — long-term owners are taxed on a frozen base. Read the assessment notice (commonly by the county board deadline) and grieve the market value if needed.
If you are buying in Oregon, understand the Measure 50 assessed-value cap: your assessed value starts near the 1995–97 base (if the home is old) or current market (if newer) and rises only 3% a year — so long-term owners pay on a frozen base. Claim the senior/disabled exemption if eligible. Compare combined rates across counties. Grieve the market value if comparable sales are lower. The cap is the single most valuable protection for owners.
To appeal in Oregon, file by the county board of property tax appeals deadline (commonly by the notice + a set window). (1) Compare the market value to recent sales. (2) File with the county board. (3) Appeal to the Magistrate Division (property tax) if needed. (4) Confirm the senior/disabled exemption. The Measure 50 cap means long-term owners are taxed on a frozen base — appeal the market value if it looks high.
Oregon's defining debate is the Measure 50 assessed-value cap and the senior/disabled exemption; proposals periodically adjust the cap's growth rate or the exemption. Because the cap freezes the base for long-term owners, any change to it is the most significant property-tax issue in the state. Watch the Legislature for any Measure 50 tweak.
Measure 50 cap — the 1997 limit freezing assessed value at 1995–97 base + 3%/year. Senior/disabled exemption — a set-dollar removal for 65+/disabled. Assessed value — the capped base. County board of property tax appeals — the local appeal body. Magistrate Division — the state property-tax appeal body.
Two $400,000 homes. Homeowner A (newer home, assessed near market): at a 1.0% effective rate the bill is about $4,000. Homeowner B (long-term owner, assessed value frozen near the 1995–97 base + 3%/year, well below market): the bill may be $1,500–$2,500. The example shows Measure 50's frozen base is the dominant relief for long-term owners.
Oregon homeowners with a mortgage pay via escrow; the lender remits the installments. The Measure 50 cap means a buyer's assessed value may be near current market (if newer) or frozen (if old) — so the escrow varies by home age. Claim the senior/disabled exemption if eligible. Buyers should check the assessed-value history, because two similar homes can have very different bases.
Oregon owners should confirm your assessed value is being capped at 3% under Measure 50 each year — if it jumped without a sale, ask the county to correct it, because that cap is the single biggest saving. If you are 62+ or disabled with income under the limit, apply for the property tax deferral so a large bill does not force a sale. A 100% service-connected-disabled veteran should file the full exemption. Because local option levies (voter-approved) are the main way rates rise, read your ballot measures: a school or library levy directly changes your bill. Appealing the market value with comparable sales helps too, but for most long-term owners the 3% cap already does the heavy lifting — keep it correct and watch the levies.
How is Oregon property assessed? At 100% of market value, but Measure 50 caps assessed-value growth at 3% per year until a sale resets it to market.
What is Oregon's permanent rate limit? A cap from Measure 5 (1990) on how fast the tax rate can rise; local option levies approved by voters can add to it.
Is there a senior deferral in Oregon? Yes. Owners 62+/disabled with income under a limit can defer part or all of the tax as a lien, claimed through the county.
What veterans' relief exists in Oregon? A disabled veterans' exemption (full for 100% service-connected), plus surviving-spouse exemptions.
How do I appeal my Oregon assessment? File with the county board of property tax appeals by the notice deadline, then to the Oregon Tax Court.
Enter your home value, select your state, and see your estimated annual property tax.