Only about 1.6% of property tax accounts in Deschutes County are delinquent, and the vast bulk of property owners pay in full to qualify for a discount.

As of June 2023, the county collected $523 million in property taxes, according to a report by the county assessor’s office. Tax collections include taxes levied and special assessments.

Drive up drop off available

Drive up drop off available

The first payment for property taxes can be made at drive-up drop boxes available in Redmond, at 411 SW Ninth Street, behind City Hall, and in Bend, at 1300 NW Wall St. The county also will accept a payment post marked on Wednesday. Payments can also be made online at www.deschutes.org/tax or by phone at (866) 871-5856. Fees will apply for online/phone payments.

Judi Hasse, Deschutes County deputy tax collector, said that 1,830 accounts owed back taxes for prior years as of Nov. 8. About a third of the 113,350 Deschutes County tax accounts pay their property taxes through their mortgage escrow accounts.

The majority pay their taxes in full to take advantage of a 3% discount, Hasse said.

“Property taxes help fund important social programs that are essential to maintaining community health and safety,” said Nicole Ramos, Oregon Employment Department regional economist. “When individuals pay their property taxes, they are contributing to this maintenance, which in turn promotes both social and economic growth.”

Low delinquent rates could be a reflection of the ability of the residents to meet their tax obligations, which can signify a level of financial stability, Ramos said.

It can also be a sign of economic prosperity for a community when considered with access to resources, employment opportunities and income distribution, Ramos said.

Late payments are charged a penalty of 1.333% monthly or 16% a year interest on past due installment payments, Hasse said.

Property taxes are set by the state, but rely on county assessment and taxation offices to value the property, calculate the amount due and collect the taxes, according to the Oregon Department of Revenue.

Deschutes County property taxes: What to know, and who pays the most

Deschutes County property taxes: What to know, and who pays the most

In Oregon, counties have constitutional and statutory limits on the amount of taxes that can be imposed. The property tax rate is set by multiplying the property’s assessed value by the combined tax rate of all the districts in which the property is located and then adding any assessment.

In Oregon, the state constitution limits any increases each year to 3% of the maximum assessed value, unless there is a new addition of a structure, improvements of an existing structure or subdivision of land.

In Deschutes County, there is an appeals process for taxpayers who feel their assessed value, which is lower than market value, is too high, said Scot Langton, Deschutes County assessor.

Property taxes are governed by Measure 5 and Measure 50, two initiatives that control property tax rates and levies.

Last year, the county received 70 requests for appeals to the Board of Property Tax Appeals, out of the 110,000 taxable properties, Langton said.

“We encourage property owners to give our office a call or stop in so we can review their account, explain Oregon’s property tax system, and if they a have tangible evidence that indicates a lower market value, we will review and many times adjust our tax roll without the need for an appeal,”Langton said.