Deschutes County property tax is calculated by multiplying your property’s Assessed Value by the consolidated tax rate of every district that covers your parcel, and Assessed Value is almost always well below what the home would sell for. Statements go out by October 25 each year. For the 2025–2026 tax year, the first payment is due November 17, 2025, and paying the full bill by that date earns a 3% discount.1Deschutes County, OR. Property Tax Collection – How to Make a Payment
How Your Bill Is Calculated
Two values sit on every Oregon tax statement, and the gap between them matters. Real Market Value is what your property would sell for on the open market as of January 1. Assessed Value is what your taxes are actually based on, and it’s usually a lot lower.
The reason is Measure 50, passed by Oregon voters in 1997 and written into the state constitution. Assessed Value cannot rise by more than 3% per year unless you add square footage, make significant improvements, or the property changes hands under certain circumstances.2Clatsop County Oregon. Measure 50 – Oregons Property Tax System Deschutes County home prices have climbed sharply over the past decade, so many owners now carry an Assessed Value well below half their Real Market Value.
A second constitutional cap, Measure 5, limits the total rate that can hit your property. School taxes cannot exceed $5 per $1,000 of Real Market Value, and taxes for all other government operations cannot exceed $10 per $1,000 of Real Market Value.3Oregon State Legislature. Oregon Revised Statutes Chapter 310 – Section 310.150 When combined district rates would push past those ceilings, the county compresses them down.
Your final bill is Assessed Value multiplied by the consolidated rate of every district covering the parcel: county, city, school district, and any special districts such as Bend Metro Park and Recreation.
Deadlines and Discounts for 2025–2026
Oregon’s statutory due dates are November 15, February 15, and May 15.4Oregon Public Law. Oregon Revised Statutes 311.505 – Due Dates; Interest on Late Payments When one lands on a weekend or holiday, it slides to the next business day. For 2025–2026, the Deschutes County deadlines are:
- November 17, 2025
- February 17, 2026
- May 15, 2026
Paying early saves real money:
- Pay the full bill by November 17, 2025: 3% discount on the entire amount.
- Pay two-thirds by November 17, 2025: 2% discount on the amount paid, with the remaining third due May 15, 2026.
- Pay in three equal installments on each deadline: no discount, but no penalty.
On a $5,000 tax bill, the full-payment discount is $150. If your cash flow allows it, paying in November is the cheapest route.1Deschutes County, OR. Property Tax Collection – How to Make a Payment
How to Pay
Mail: send your check with the detached stub from your statement to Deschutes County Tax Collector, P.O. Box 7559, Bend, OR 97708-7559. Write your property account number (top right of your tax statement) on the check. A U.S. Postal Service postmark on or before the deadline counts as on time.1Deschutes County, OR. Property Tax Collection – How to Make a Payment
In person: drop off at the Deschutes County Services Building, 1300 NW Wall Street, Bend.
Online: the county portal accepts electronic payments with these convenience fees:
- eCheck: $2 per transaction.
- Visa or Mastercard debit: $3.95 flat fee.
- Credit cards and other debit cards: 2.5% of the payment, $2 minimum.
On a large bill, a 2.5% credit card fee can wipe out the 3% early-payment discount. eCheck or a mailed paper check avoids that.5Deschutes County, OR. Property Tax Collection
If Your Mortgage Has an Escrow Account
When your lender escrows for taxes, the lender pays the county directly and you don’t act on the deadlines above. Lenders analyze escrow accounts annually and send a statement showing whether the balance covers upcoming taxes and insurance.6Consumer Financial Protection Bureau. 12 CFR 1024.17 – Escrow Accounts When Deschutes County values rise, that analysis often shows a shortage. Your lender will either spread it across the next 12 monthly payments or let you pay the difference as a lump sum.
What Happens If You Miss a Payment
Interest runs at one and one-third percent per month, about 16% annualized, on any unpaid balance. It starts the day after the deadline and compounds on any fraction of a month, so even a few days late costs a full month’s interest.4Oregon Public Law. Oregon Revised Statutes 311.505 – Due Dates; Interest on Late Payments
The bigger risk is long-term delinquency. Once property taxes have been delinquent for three years, the county can begin foreclosure. The tax collector, working with the district attorney, files a court action against the property itself, and the court orders it sold to the county for the unpaid taxes plus interest.7Oregon State Legislature. Oregon Revised Statutes Chapter 312 – Section 312.010 Once the three-year clock runs out, homeowners have very little leverage to stop the process.
Relief Programs That Can Reduce What You Owe
Senior and Disabled Deferral
Homeowners 62 or older, or those with a qualifying disability, can borrow from the State of Oregon to cover their property taxes. The Department of Revenue pays your Deschutes County bill directly, a lien is placed on the property, and the deferred amount plus interest is repaid when the home is sold or ownership transfers.8Oregon Department of Revenue. Oregon Property Tax Deferral for Disabled and Senior Homeowners Program For 2026, prior-year household income must be $70,000 or less, counting both taxable and nontaxable income for everyone in the home.
Disabled Veteran Exemption
Disabled veterans and their surviving spouses can exempt part of the homestead’s Assessed Value. For 2026, the exemption is $27,092 or $32,512, depending on the level of disability.9Oregon Department of Revenue. Disabled Veteran or Surviving Spouse Property Tax Exemption File with the county assessor between January 1 and April 1 of the assessment year.
Farm and Forest Special Assessment
Land in active farm or timber use can be taxed on its agricultural or forestry value rather than its Real Market Value. Farmland in an exclusive farm use zone qualifies once the assessor confirms it’s in farm use; land outside those zones must meet minimum income requirements. Designated forestland requires at least two contiguous acres, and the small tract forestland program requires at least 10 acres. If the land later leaves qualifying use, expect back taxes based on the difference between the special assessment and the regular Assessed Value.
Appealing Your Valuation
You can challenge the Real Market Value on your statement, but not the tax rate itself. Rates come from the combined levies of every district covering your parcel and aren’t reviewable through the appeals process.
Property Value Appeals Board
The first step is a petition to the Property Value Appeals Board (PVAB), which replaced the former Board of Property Tax Appeals in 2024.10Columbia County, OR. Property Value Appeals Board File after receiving your tax statement and before December 31 of the tax year, or the next business day if December 31 lands on a weekend or holiday.11Oregon Department of Revenue. Appeals There is no filing fee.
Bring evidence tied to the January 1 assessment date: recent sales of comparable nearby properties, a professional appraisal, or documented physical problems such as foundation damage, flooding history, or outdated systems. Concrete numbers persuade the board; a general sense that taxes are too high does not.
Oregon Tax Court
If the PVAB rules against you, you can appeal to the Magistrate Division of the Oregon Tax Court within 30 days of the date the board’s order is mailed.12Marion County, OR. Reviews and Appeals The proceeding is more formal, and a filing fee applies. You can also file directly with the Magistrate Division without going through PVAB first, though most homeowners start at the county because it’s free and faster.
Buying or Selling During the Tax Year
Oregon bills property taxes in arrears. The statement mailed in October covers the fiscal year that started the previous July. At closing, the buyer and seller usually prorate: the closing agent divides the annual bill by 365, multiplies by the number of days the seller owned the home during the current tax period, and credits that amount from seller to buyer. The buyer then pays the full bill when it’s due.
If you’re buying, note that Oregon does not reassess to market value on sale the way some other states do. The seller’s low Assessed Value, held down by the 3% cap, generally carries over. An exception event or a previously exempt status can change that. Ask for the current tax statement before closing so you know exactly what your annual obligation will be.