Rate Breakdown

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

How Property Tax Works in Lane County

Property taxes in Lane County are determined by two primary factors: the Assessed Value (AV) of the property and the combined millage rate. The Lane County Assessor determines the AV based on the property's real market value, subject to the limitations of Measure 10 and Measure 50. Measure 10 limits the growth of the assessed value to 3% per year, while Measure 50 caps the total tax liability as a percentage of the real market value.

Millage rates represent the amount of tax per $1,000 of assessed value. These rates are set annually by local taxing districts, including the county, city, school districts, and special service districts. To calculate your estimated tax, the assessed value is multiplied by the total millage rate and then divided by 1,000.

Available Exemptions

Oregon offers several programs to reduce the tax burden for eligible homeowners. Utilizing these exemptions can significantly lower your annual property tax bill:

• Homeowner Exemption: While Oregon does not have a flat deduction, the "Homeowner" status is critical for qualifying for the Measure 5 and 10 protections.
• Senior Citizen Deferral: Homeowners 62 or older may qualify to defer the payment of property taxes until the property is sold or the owner passes away.
• Disabled Veterans Exemption: Veterans with a service-connected disability may be eligible for a significant reduction or full exemption of their property taxes depending on the disability rating.
• Property Tax Freeze: Certain low-income seniors or disabled individuals may qualify for a freeze on the assessed value of their primary residence.

Payment Schedule & Deadlines

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

• First Installment: Due by November 15th.
• Second Installment: Due by March 15th.

Payments can be made online, by mail, or in person at the Lane County Treasurer's office. It is important to adhere to these deadlines; payments received after the due date are subject to late 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 is incorrect, you have the right to appeal. The process typically begins with an informal review by the Lane County Assessor's office. If a resolution is not reached, you may file a formal appeal with the Board of Property Tax Appeals (BOPTA).

Appeals must be filed within a specific window—usually by September—following the mailing of the Notice of Assessed Value. You will be required to provide evidence, such as recent sales of comparable properties or an independent appraisal, to support your claim for a lower valuation.