Rate Breakdown

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

How Property Tax Works in Marion County

Property taxes in Marion County are determined by two primary factors: the Assessed Value (AV) of the property and the combined millage rate. The Marion County Assessor determines the AV based on the Real Market Value (RMV), but Oregon’s unique assessment laws generally limit the growth of assessed values to 5% per year for most properties.

Millage rates represent the amount of tax per $1,000 of assessed value. These rates are set by various taxing districts, including the county, cities, school districts, and special service districts. To calculate your estimated tax, the formula is: (Assessed Value / 1,000) x Total Millage Rate = Total Property Tax.

Available Exemptions

Oregon offers several programs to reduce the tax burden for eligible homeowners. These exemptions can significantly lower the assessed value of your primary residence:

• Residential Homestead: While not a direct deduction, this classification ensures your home is taxed at a lower rate than commercial properties.
• Senior Citizen Freeze: Eligible homeowners aged 65 or older may apply to "freeze" the assessed value of their home, preventing further increases.
• Disabled Veterans: Certain veterans with a service-connected disability may qualify for a partial or full exemption from property taxes.
• Property Tax Deferrals: Low-income seniors or disabled individuals may defer payment of their property taxes until the property is sold.

Payment Schedule & Deadlines

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

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

Payments can be made via mail, in person at the County Treasurer's office, or through the online payment portal. It is critical to meet these deadlines; failure to pay by the due date results in late penalties and interest. If taxes remain unpaid for an extended period, the county may initiate a foreclosure process to recover the funds.

Appealing Your Assessment

If you believe the Assessor's office has overestimated the Real Market Value of your property, you have the right to appeal. The process typically begins with an informal review where you provide evidence, such as recent comparable sales or an independent appraisal, to justify a lower value.

If a resolution is not reached, you may file a formal appeal with the Board of Property Tax Appeals (BOPTA). Note that there are strict deadlines for filing appeals—usually shortly after the notice of assessment is mailed—so homeowners should review their annual statements promptly to ensure they do not miss the window for contestation.