Rate Breakdown

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

How Property Tax Works in Deschutes County

Property taxes in Deschutes County are determined by two primary factors: the Assessed Value (AV) of the property and the combined millage rate. The Assessed Value is established by the county assessor and is typically based on the Real Market Value (RMV), though it is capped by state law to prevent sudden spikes in taxes due to market appreciation.

Millage rates represent the amount of tax paid per $1,000 of assessed value. One mill equals $1.00. The total millage rate for your property is a combination of local levies, including county services, city government, school districts, and special districts (such as fire or water). To calculate your estimated tax, the formula used is: (Assessed Value / 1,000) x Total Millage Rate = Total Property Tax.

Available Exemptions

Oregon offers several programs to reduce the tax burden for eligible homeowners. These exemptions can significantly lower the taxable value of a property:

• Homeowner Exemption: While not a direct tax break, designating a property as a primary residence (homestead) is required to qualify for other exemptions and protects the home from certain legal claims.
• Senior Citizen Exemption: Eligible homeowners aged 65 or older may receive a freeze on the assessed value of their home, preventing taxes from increasing even as the property value rises.
• Disabled Veteran Exemption: Veterans with a service-connected disability may be eligible for a significant reduction or full exemption of their property taxes.
• Disabled Person Exemption: Individuals with qualifying disabilities may apply for a reduction in their property tax burden.

Payment Schedule & Deadlines

In Deschutes County, property taxes are billed annually, but payments are typically split into two installments to make the cost more manageable:

• First Installment: Due November 15th.
• Second Installment: Due February 15th.

Payments can be made via mail, in person at the County Treasurer's office, or through the online payment portal. It is critical to adhere to these deadlines; payments received after the due date will incur late penalties and interest. 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 Assessed Value is incorrect or exceeds the Real Market Value, you have the right to appeal. The appeal process begins with the Board of Property Tax Appeals (BOPTA). Homeowners must file a formal appeal within 30 days of the date the Notice of Assessed Value was mailed.

To build a strong case, property owners should provide evidence such as recent appraisals or a list of comparable properties in the area that have sold for less than the assessed value. Once the appeal is filed, a hearing is scheduled where the owner can present their evidence to the board.