Oregon Property Tax (2026)

Info: County-administered: county assessors value property and collect the tax for 1,200+ local taxing districts.

InfoVerified Jul 17, 2026

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County-administered: county assessors value property and collect the tax for 1,200+ local taxing districts. Tax applies to the lesser of real market value or maximum assessed value — MAV growth is capped at 3%/year (Measure 50) — with district permanent rate limits and Measure 5 category limits ("compression"), so bills do not track market value directly. Appeals go to the county Property Value Appeals Board by Dec. 31.

Official source: oregon.gov →

General legal information, not legal advice — verify important decisions with a licensed attorney.

Property Tax in states bordering Oregon

The same rule in each neighboring state LawLert has verified, from that state’s own official source.

CaliforniaInfo
Under Proposition 13 (California Constitution Article XIII A), property is taxed at 1% of its assessed ("taxable") value plus any voter-approved debt-service rates; annual growth in a property's base-year value is capped at 2% until it changes ownership or is newly constructed, when it is reassessed to market value. Property is assessed by the 58 county assessors.
Verified Jul 3, 2026 · Source: boe.ca.gov · Full California rule →
IdahoInfo
The State of Idaho collects no property tax; counties assess and levy it locally. Property is assessed at 100% of market value as of January 1, less exemptions. The homeowner's exemption removes 50% of an owner-occupied home's value plus up to one acre (capped at $125,000) from the taxable amount. Local taxing-district budgets set the rate.
Verified Jul 7, 2026 · Source: tax.idaho.gov · Full Idaho rule →
NevadaInfo
Nevada has no statewide property tax — real property is assessed and taxed locally by each county. Annual increases in a property owner's tax bill are limited by a partial abatement: capped at 3% for owner-occupied primary residences (and qualifying rentals) and 8% for other property, under NRS 361.4722–361.4723.
Verified Jul 3, 2026 · Source: tax.nv.gov · Full Nevada rule →
WashingtonInfo
Administered locally: county assessors appraise property at 100% of true and fair market value and county treasurers collect; the Department of Revenue oversees but does not collect. It is the top funding source for schools, fire, libraries and parks (about 30% of state/local taxes). Exemptions and deferrals exist for qualifying seniors and people with disabilities.
Verified Jul 19, 2026 · Source: dor.wa.gov · Full Washington rule →

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