Rate Breakdown

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

How Property Tax Works in Jackson County

Property taxes in Jackson County are determined by a combination of the property's Assessed Value (AV) and the applicable millage rates. The Assessed Value is established by the county assessor, who determines the Real Market Value (RMV) of the property. In accordance with Oregon's Measure 5 and Measure 50, the Assessed Value is capped to prevent sudden, drastic increases in tax burdens when market values spike.

Millage rates represent the tax rate per $1,000 of assessed value. These rates are set by local taxing districts, including the county, cities, school districts, and special service districts. To calculate your estimated tax, the Assessed Value is multiplied by the total millage rate of all applicable districts.

Available Exemptions

Oregon offers several programs to reduce the tax burden for eligible homeowners. While Oregon does not have a traditional "homestead exemption" that lowers the assessed value for all residents, specific programs provide significant relief:

• Senior Citizen Freeze: Eligible homeowners aged 65 or older may apply to freeze the Assessed Value of their primary residence, preventing further increases in the basic property tax.
• Disabled Persons Freeze: Similar to the senior freeze, this program allows individuals with a qualifying disability to freeze the Assessed Value of their home.
• Veterans' Exemptions: Certain disabled veterans or surviving spouses may qualify for specific tax credits or reductions depending on their level of disability.

Payment Schedule & Deadlines

Property taxes in Jackson County are typically billed annually, but payments are split into two installments to make the cost more manageable:

• First Installment: Due November 1st.
• Second Installment: Due March 1st.

Payments can be made via mail, in person at the county office, or through the online payment portal. It is critical to adhere to these deadlines; payments received after the due date will incur penalties and interest. If taxes remain unpaid for an extended period, the property may eventually be subject to foreclosure.

Appealing Your Assessment

If you believe your property's Assessed Value does not accurately reflect its market value, you have the right to appeal. Property owners typically receive a Notice of Value in the mail. To initiate an appeal, you must file a written request with the County Board of Property Tax Appeals within 30 days of the notice date.

During the process, you may provide evidence such as recent appraisals, sales of comparable properties in your neighborhood, or documentation of property damage. If the local board does not resolve the issue, the appeal can be further escalated to the state-level Board of Tax Appeals.