Rate Breakdown

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

How Property Tax Works in Lincoln County

In Lincoln County, property taxes are determined by the assessed value of your property and the combined tax rates of the local taxing districts where your property is located. The Lincoln County Assessor’s office calculates the Real Market Value (RMV) and the Assessed Value (AV) annually. Under Oregon’s constitution, your property’s AV is typically capped at a 3% annual increase unless there are significant improvements or changes to the property. The total tax bill is the result of multiplying your AV by the consolidated tax rate, which includes levies for schools, emergency services, county operations, and local bonds.

Available Exemptions

Oregon offers several property tax relief programs designed to support specific populations. Eligibility criteria are strictly defined by state law:

• Senior and Disabled Deferral: This program allows qualifying seniors (62+) and persons with disabilities to defer payment of property taxes on their primary residence. The state pays the taxes, and a lien is placed on the property until it is sold or transferred.
• Veterans’ Exemption: Veterans with a service-connected disability or the surviving spouses of qualified veterans may be eligible for a reduction in the assessed value of their property.
• Disabled Veterans Property Tax Exemption: This provides a significant reduction in taxable value for veterans who meet specific disability rating requirements established by the Department of Veterans' Affairs.
• Homestead Protections: While Oregon does not have a broad "homestead exemption" in the same manner as some other states, the 3% AV growth cap serves as the primary protection against skyrocketing tax bills for long-term homeowners.

Payment Schedule & Deadlines

Property tax statements are mailed annually in mid-October. Lincoln County provides multiple payment options to accommodate taxpayers:

• Full Payment: If you pay the entire amount by November 15, you receive a 3% discount.
• Installment Plan: Taxes can be paid in three equal installments due November 15, February 15, and May 15. No interest is charged on these installments.

Failure to meet these deadlines will result in interest charges accruing on the outstanding balance. If taxes remain unpaid for an extended period, the county may initiate foreclosure proceedings, as mandated by Oregon law.

Appealing Your Assessment

If you believe the Assessed Value of your property exceeds its actual market value, you have the right to appeal. The process begins with the Lincoln County Board of Property Tax Appeals (BOPTA). You must file a petition by December 31 of the current tax year. It is recommended to provide evidence such as recent appraisals, comparable sales data, or documentation of property damage. If you are dissatisfied with the Board's decision, you may escalate your appeal to the Oregon Tax Court’s Magistrate Division.