Rate Breakdown

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

How Property Tax Works in Tillamook County

Property taxes in Tillamook County are determined by the assessed value of your property multiplied by the local tax rate, known as the consolidated tax rate. The Tillamook County Assessor’s Office determines the Real Market Value (RMV) of your property annually based on comparable sales and property characteristics. However, your taxes are primarily based on the Assessed Value (AV), which is capped by Oregon’s constitutional limits (Measure 5 and Measure 50). Measure 50 limits the growth of the AV to no more than 3% annually, unless significant improvements are made to the property. The consolidated tax rate is the sum of all local taxing districts that serve your specific location, including schools, county government, fire districts, and emergency services.

Available Exemptions

Oregon offers several property tax relief programs to eligible residents to help mitigate the burden of taxation. It is essential to verify your eligibility through the Tillamook County Assessor’s Office as filing deadlines vary.

• Senior and Disabled Deferral: This program allows qualifying seniors (age 62+) and individuals with disabilities to defer payment of property taxes until they sell the property or pass away.
• Disabled Veteran Exemption: Veterans with a service-connected disability or their surviving spouses may qualify for a reduction in the assessed value of their primary residence.
• Active Duty Military: Members of the military serving in combat zones may be eligible for tax deferral under specific state statutes.
• Homestead Exemptions: While Oregon does not have a traditional "homestead exemption" that shields property from sale, various programs exist for low-income residents and those in specific housing categories.

Payment Schedule & Deadlines

Property tax statements are mailed to Tillamook County residents in late October each year. To ensure your payments are processed correctly and to avoid penalties, note the following schedule:

• November 15: The first installment is due. If you pay the full year's tax by this date, you are eligible for a 3% discount.
• February 15: The second installment is due.
• May 15: The third and final installment is due.

If a payment is not received by the deadline, interest begins to accrue at a rate of 1% per month on the unpaid balance. Continued delinquency may eventually lead to foreclosure proceedings by the county.

Appealing Your Assessment

If you believe the Real Market Value of your property is inaccurate, you have the right to appeal. The process begins with the Tillamook County Board of Property Tax Appeals (BOPTA). You must file a petition, typically between the date tax statements are mailed and December 31. You will need to provide evidence, such as recent appraisals, photographs, or comparable sales data, to support your claim. If you are dissatisfied with the Board’s decision, you may further appeal to the Oregon Tax Court’s Magistrate Division.