Taxes are levied and become a lien on property on July 1. Tax payments are due November 15 of the same calendar year. Taxpayers may elect to pay in thirds. If the property is real property, taxes are delinquent if not fully paid by May 15. If, after three years from the tax due date, taxes are still unpaid, counties initiate tax foreclosure proceedings.
Foreclosure is the legal process by which a county acquires title to a property.
The property can then be sold to satisfy the tax debt. If the property is personal property, taxes are delinquent immediately after any required payment is missed. Counties are required to issue warrants for collection 30 days after delinquency, but may seize the property for collection at any time after delinquency. Senior Deferral Low and moderate income Oregonians over the age of 62 who meet certain qualifications can defer paying property taxes on their residences. See your county assessor for details and applications.