Rate Breakdown

Property taxes in Crook County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Crook County

Property taxes in Crook County are determined by a combination of the property's Assessed Value (AV) and the applicable millage rates. The assessment process begins with the County Assessor, who determines the Real Market Value (RMV) of the property. In Oregon, the Assessed Value is capped by law; generally, it cannot increase by more than 3% per year, regardless of how much the market value rises.

Tax liability is calculated using millage rates, which represent the amount of tax per $1,000 of assessed value. One mill equals $1.00 for every $1,000 of value. These rates are set by various local taxing districts, including the county, city governments, school districts, and special service districts. Your total tax bill is the sum of the assessed value multiplied by the combined millage rates of all applicable districts.

Available Exemptions

Oregon offers several programs to reduce the tax burden on eligible homeowners. While these may not eliminate the tax entirely, they can significantly lower the amount owed:

• Homestead Exemption: By designating a primary residence as a homestead, owners protect the property from certain levies and qualify for a freeze on the assessed value for specific purposes.
• Senior Citizen Property Tax Deferral: Qualified seniors (62+) may defer the payment of property taxes, with the state providing a loan that is repaid upon the sale of the home or the owner's passing.
• Disabled Veterans Exemption: Veterans with a service-connected disability may be eligible for a significant reduction or full exemption from property taxes depending on the disability rating.
• Disability Exemptions: Specific programs exist for individuals with total and permanent disabilities to help maintain housing stability.

Payment Schedule & Deadlines

Property taxes in Crook County are typically billed annually, with the tax year running from July 1 to June 30. Tax statements are generally mailed in October.

Payments are typically due in two installments: the first by November 30 and the second by February 15. Homeowners may choose to pay the full amount in a single installment by November 30. Failure to meet these deadlines results in late payment penalties and interest charges. If taxes remain unpaid for an extended period, the property may eventually be subject to a tax foreclosure sale.

Appealing Your Assessment

If you believe your property's Real Market Value (RMV) has been incorrectly assessed, you have the right to appeal. To begin the process, you must file a formal appeal with the County Board of Property Tax Appeals (BOPTA) within 30 days of the date the Notice of Assessed Value was mailed.

During the appeal, you should provide evidence to support your claim, such as recent appraisals, sales of comparable properties in your area, or documentation of property damage. The board will review the evidence and determine if an adjustment to the assessment is warranted.