Rate Breakdown

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

How Property Tax Works in Linn County

Property taxes in Linn County, Oregon, are determined by two primary factors: the Assessed Value (AV) of the property and the total millage rate. The Linn County Assessor determines the AV based on the Real Market Value (RMV) and the state-mandated assessment ratio. Unlike some states, Oregon limits the growth of the assessed value for most properties to 3% per year, ensuring a level of predictability for homeowners.

The tax amount is calculated by multiplying the Assessed Value by the millage rate. A "mill" represents one-tenth of a cent per dollar of assessed value. Millage rates are set annually by local taxing districts, including the county, cities, school districts, and special service districts, based on the approved budgets of those entities.

Available Exemptions

Oregon offers several programs to reduce the tax burden on eligible homeowners. These exemptions are typically applied to the Assessed Value of the primary residence:

• Homestead Exemption: This allows homeowners to freeze the assessed value of their primary residence, limiting annual increases to 3%.
• Senior Citizen Deferral: Eligible seniors may defer a portion of their property taxes, which are paid back upon the sale of the home or through the estate.
• Disabled Veteran Exemptions: Veterans with a service-connected disability may qualify for a significant reduction or total exemption from property taxes.
• Disability Deferrals: Similar to senior deferrals, individuals with qualifying disabilities may be eligible to postpone tax payments.

Payment Schedule & Deadlines

In Linn County, property taxes are billed annually, but payments are 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 Linn County Treasurer's office, or online through the official county portal. It is critical to meet these deadlines; failure to pay by the due date results in a penalty fee. 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 does not accurately reflect its market value, you have the right to appeal. To start the process, you must file a formal appeal with the Linn County Board of Property Tax Appeals ( BOPTA). This must be done within a specific window—typically 30 days after the date the Notice of Value was mailed. You will be required to provide evidence, such as recent appraisals or sales data of comparable properties in your neighborhood, to support your claim for a lower valuation.