Rate Breakdown

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

How Property Tax Works in Yamhill County

In Yamhill County, property taxes are determined by two primary factors: the Real Market Value (RMV) of your property and the Assessed Value (AV). The Yamhill County Assessor’s office performs annual appraisals to determine the RMV, which reflects the current market price. However, due to Oregon’s constitutional limits (specifically Measures 5 and 50), your taxes are generally calculated based on the Assessed Value, which typically increases by no more than 3% annually unless major improvements are made.

The total tax amount is the product of your Assessed Value and the combined tax rate (or "millage rate") for your specific tax code area. This rate includes levies for schools, county government, fire districts, and local bonds. Because these rates vary based on your geographic location, two properties with identical assessed values in different parts of Yamhill County may have different tax bills.

Available Exemptions

Oregon offers several programs to help eligible residents reduce their property tax burden. It is important to note that these programs often require an annual application filed with the county or the state.

• Senior and Disabled Property Tax Deferral: This program allows qualifying seniors (62 and older) or individuals with disabilities to defer the payment of property taxes until the property is sold or the owner passes away.
• Veterans’ Exemptions: Qualifying disabled veterans or their surviving spouses may be eligible for a reduction in the assessed value of their primary residence.
• Active Duty Military: Members of the military serving in combat zones may qualify for specific tax deferral or relief programs.
• Disabled Citizens: Certain exemptions exist for individuals who meet specific criteria regarding permanent disability as defined by state statutes.

Payment Schedule & Deadlines

Property tax statements are mailed annually in mid-October. Yamhill County follows a statutory schedule for payments:

• November 15: The deadline to pay the full amount (or the first one-third installment). If you pay in full by this date, you are eligible for a 3% discount.
• February 15: The deadline for the second one-third installment.
• May 15: The deadline for the final one-third installment.

If you fail to pay by the specified deadlines, interest accrues 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 Yamhill County Board of Property Tax Appeals (BOPTA). You must file a petition, typically between the date tax statements are mailed 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 is overvalued. If you are dissatisfied with the Board’s decision, you may further appeal to the Oregon Tax Court’s Magistrate Division.