Property Tax Collection - General Information
About the Tax Division
The Tax Division receives the assessment and tax roll from the County Assessor in October each year and is responsible for mailing the tax statements and the subsequent processing of payments. Tax Payments are turned over to the County Treasurer for distribution to the taxing districts located in Deschutes County. In the event of non-payment of taxes by the statutory due date, the division is responsible for computing interest, mailing notices, filing tax warrants, initiating collection activity, and foreclosure proceedings. The division files claims for taxes in bankruptcy cases and works closely with the County Legal Department, It is also responsible for the collection of prepayments for plats, potential tax, certified personal property and manufactured structures.
Foreclosure proceedings, the process used to enforce collection of taxes on real property, begin with the mailing of delinquent notices on real property accounts that are three full years delinquent, followed by foreclosure letters mailed both regular first class and certified return receipt. A list of accounts that are not paid prior to August 16th is then published in a newspaper of general circulation in the County. The County's Legal Department handles the filing of the foreclosure judgment and decree. After judgment and decree is filed, anyone with a legal interest in the property has two years to redeem the property.
All property that is taxable and not classified as real or utility property is considered personal property. The taxes become delinquent whenever any installment is not paid on or before the due date. Personal property taxes are not foreclosed, but collected through mailing of delinquent notices, filing tax warrants, phone collections, garnishments, and other means.
Adjustments to the tax roll through the updating of records and communications with the taxpayers are the responsibility of the Tax Division. Such adjustments are the result of action of the Oregon Tax Court, County Board of Property Tax Appeals, Oregon Department of Revenue or corrections by the County Assessor.
Property Values and the Appeals Process
If you have questions regarding the values on your tax statement, the Assessor's staff will be available to discuss the basis for the property's value with you. You are encouraged to call the Assessor’s office at 541-388-6508 for assistance and speak with a qualified appraiser who will review your appraisal and answer any other questions you may have.
Valuation appeals may be filed from October 25 until December 31. Information pertaining to the appeal process is available on the back of the tax statement. Petition forms to file your appeal are available at the County Clerk's Office.
Delinquent Taxes
If there is an unpaid balance for a prior tax year, the payment options listed on the front of the tax statement will include that amount as well as the current year's payment due. The total amount listed in the payment options must be paid in order to take advantage of any applicable discounts. If you would like to pay only the delinquent portion of your bill please contact our office to verify the amount.
