Rate Breakdown

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

How Property Tax Works in Union County

In Union 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 Union County Assessor’s Office calculates your tax liability by multiplying the assessed value by the local millage rate (or tax rate). Oregon law dictates that assessed value is the lesser of the Real Market Value (RMV) or the Maximum Assessed Value (MAV). Because of constitutional measures like Measure 50, your MAV is generally limited to a 3% annual increase, providing a level of predictability in your annual tax burden even if the market value of your home fluctuates significantly.

Available Exemptions

Oregon offers several property tax relief programs designed to support specific populations. Eligibility criteria and application deadlines for these programs are strictly enforced by the state and county:

• Senior/Disabled Property Tax Deferral: This program allows eligible seniors (62 and older) or individuals with disabilities to defer the payment of property taxes. The state pays the taxes on your behalf, and the amount becomes a lien against the property until it is sold or ownership changes.
• Veterans’ Exemptions: Qualified veterans or their surviving spouses may be eligible for a reduction in the assessed value of their primary residence. You must meet specific service-connected disability requirements or wartime service criteria to qualify.
• Homestead Exemptions: While Oregon does not have a broad "homestead exemption" in the same manner as some other states, the aforementioned deferral programs serve as the primary mechanism for protecting homeowners from losing their property due to tax burdens.

Payment Schedule & Deadlines

Property tax statements are mailed annually in late October. To ensure your payments are processed correctly, note the following schedule:

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

If you choose not to pay in full by November 15, you may pay in three equal installments. Failure to pay by the specified deadlines will result in interest charges accruing on the outstanding balance. If taxes remain unpaid for several years, the county may initiate foreclosure proceedings to recover the delinquent amounts.

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 Union County Board of Property Tax Appeals (BOPTA). You must file a petition, typically between the date you receive your tax statement and December 31. During the hearing, you will be required to provide evidence—such as recent appraisals or comparable sales data—to support your claim that your property’s value is lower than the amount assessed by the county. It is recommended to contact the Assessor’s Office for an informal review before initiating a formal appeal.