State laws / Oregon
Oregon tax sales: liens, deeds, rates & redemption
Quick answerOregon sells tax deeds for unpaid property taxes. Redemption: Property is subject to foreclosure after 3 years delinquent (ORS 312.010); after the foreclosure judgment the owner has a 2-year redemption period (ORS 312.120, 312.200). If not redeemed the property is deeded to the county; no redemption after the county deed or the county's later sale. Sales: No statewide sale date: foreclosure is an annual county process, and counties sell tax-foreclosed surplus property periodically / year-round as inventory allows Governing law: Oregon Revised Statutes Chapter 312 (ORS 312.010, 312.120, 312.200) and Chapter 275 (ORS 275.110-275.275, county land sales).
Where to bid: Mostly county-run: in-person sheriff/commissioner auctions, sealed-bid sales and county property-disposition pagesNo dominant statewide online platform
| What is sold | Tax deeds |
|---|---|
| Interest / penalty | n/a |
| Redemption period | Property is subject to foreclosure after 3 years delinquent (ORS 312.010); after the foreclosure judgment the owner has a 2-year redemption period (ORS 312.120, 312.200). If not redeemed the property is deeded to the county; no redemption after the county deed or the county's later sale. |
| When sales happen | No statewide sale date: foreclosure is an annual county process, and counties sell tax-foreclosed surplus property periodically / year-round as inventory allows |
| Governing law | Oregon Revised Statutes Chapter 312 (ORS 312.010, 312.120, 312.200) and Chapter 275 (ORS 275.110-275.275, county land sales) |
| Investor notes | Oregon does not auction the property to investors at foreclosure — the county forecloses judicially, takes the deed itself after the 2-year post-judgment redemption, and only later sells surplus land under ORS 275, often by quitclaim deed and frequently unimproved/unbuildable parcels. Delinquent taxes accrue 16%/yr interest (1-1/3%/month) to the county, not to a lien buyer. |
Sources
- https://www.nolo.com/legal-encyclopedia/what-happens-if-i-dont-pay-property-taxes-oregon.html
- https://law.Justia.com/cases/oregon/court-of-appeals/2025/a184258.html
- https://www.LaneCounty.org/cms/One.aspx?portalId=3585881&pageId=4185253
- https://dochub.clackamas.us/documents/drupal/52ff34a5-a766-4bd2-a177-5a8619267e39
Law verified 2026-10-30 against the sources above. Confirm current details with the county tax collector / clerk before bidding — counties can change dates and procedures.