Rate Breakdown

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

How Property Tax Works in Josephine County

Property taxes in Josephine County are determined through a combination of the Assessed Value (AV) of the property and the local millage rates. The Josephine County Assessor determines the AV based on the Real Market Value (RMV), though Oregon's Measure 10 prevents the assessed value from increasing more than 3% per year for most taxable properties.

The final tax bill is calculated by multiplying the Assessed Value by the total millage rate. A "mill" represents one-thousandth of a dollar. Millage rates are set annually by local taxing districts, including the county, city governments, school districts, and special service districts (such as fire and water).

Available Exemptions

Oregon offers several programs to reduce the tax burden for eligible homeowners. These exemptions typically lower the assessed value of the property or provide a direct credit against the tax bill:

• Homeowner Property Tax Deferral: Available to seniors (62+), disabled individuals, or surviving spouses who meet specific income requirements.
• Disabled Veterans' Exemption: Veterans with a service-connected disability may be eligible for a significant reduction in property taxes.
• Agricultural Land Use: Properties used primarily for farming may qualify for preferential taxation under Oregon's exclusive farm use laws.

To apply for these exemptions, homeowners must file the appropriate documentation with the Josephine County Assessor's office.

Payment Schedule & Deadlines

Property taxes in Josephine County are billed annually and are typically collected by the County Treasurer. Payments are generally split into two installments to make the cost more manageable:

• First Installment: Due November 1st.
• Second Installment: Due February 15th.

It is critical to adhere to these deadlines. Payments received after the due date are subject to penalties and interest. If a property remains delinquent for an extended period, the county may eventually initiate a foreclosure process to recover the unpaid taxes.

Appealing Your Assessment

If you believe your property's Assessed Value does not accurately reflect its market value, you have the right to appeal. The process generally begins with a request for an informal review by the Josephine County Assessor.

If the informal review does not resolve the issue, you may file a formal appeal with the Board of Property Tax Appeals (BOPTA). This must be done within a strict timeframe—usually 30 days from the date the Notice of Assessed Value was mailed. You will be required to provide evidence, such as recent comparable sales or an independent appraisal, to support your claim for a lower valuation.