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Updated 2025 Tax Year

Deschutes County
Property Tax Guide

Everything you need to know about property taxes in Deschutes County, OR. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
Quick Facts
Tax Rate
Varies by location and taxing districts serving your property - typically ranges from $10-15 per $1,000 assessed value
1st Due
Nov 15
2nd Due
May 15
Exemptions
4+ Available
Section 1

How Property Tax Works

Deschutes County property taxes fund essential local services including schools, fire protection, libraries, parks, and county operations. The county mailed over 114,500 property tax statements for the 2024-2025 tax year, with many property owners experiencing increases due to both rising assessed values and varying tax rates across different service districts.

Your actual property tax rate depends on your specific location within Deschutes County, as rates vary significantly based on the combination of taxing districts that serve your property. These districts include school districts, fire districts, park and recreation districts, library districts, and other special service areas. The amount you pay is calculated by multiplying your property's assessed value by the combined tax rate for all applicable districts in your area.

Property tax statements are typically mailed by late October, with the county providing detailed information about rate changes and assessment factors in each statement packet. The tax system operates on a fiscal year basis, with the current 2024-2025 statements reflecting assessments and service district budgets for that period.

Section 2

What Makes Up Your Tax Bill

The 2024-2025 property tax rates for Deschutes County vary by location due to different combinations of taxing districts. While specific consolidated rates for FY 2024-2025 have not been officially published, typical components include:

ComponentRate RangeDescription
County General FundVariesCore county services, sheriff, courts
School DistrictsVariesLocal and regional school funding
Education Service DistrictVariesRegional education support services
Fire DistrictsVariesFire protection and emergency services
Park & Recreation DistrictsVariesParks, recreation facilities and programs
Library DistrictsVariesPublic library services
Special AssessmentsVariesLocal improvement districts, bonds

Note: Tax rates are expressed per $1,000 of assessed value and vary significantly across different areas of the county. The 2025 tax rates are not yet officially determined - check the Deschutes County Assessor's website for updated rate information when available. Each property receives a tax statement showing the specific districts and rates that apply to their location.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Deschutes County, property taxes are due in two installments:

First Installment
Nov 15
Delinquent after Dec 10
Second Installment
May 15
Delinquent after Apr 10
Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes in Deschutes County are additional property tax bills issued when there are changes to property ownership, new construction, or improvements that increase a property's assessed value during the tax year. These taxes cover the difference between the original assessment and the new higher assessment for the remaining portion of the tax year.

Common triggers for supplemental taxes include purchasing a home, completing new construction, adding significant improvements like additions or pools, or changes in property use classification. The supplemental tax is calculated by taking the difference between the old and new assessed values, multiplying by the applicable tax rate, and prorating for the number of months remaining in the tax year.

For example, if you purchased a home in January with a previous assessed value of $400,000 but a current market value of $500,000, you would receive a supplemental tax bill for the $100,000 difference in assessed value, multiplied by your area's tax rate, for the remaining 10 months of the tax year. Supplemental tax bills are mailed separately from regular tax statements and have their own payment due dates.

Example Calculation

These examples use estimated rates and assume no tax credits are applied. Actual rates vary by specific location within Deschutes County:

Example 1: $300,000 Home

  • Assessed Value: $300,000
  • Estimated Tax Rate: $15.00 per $1,000
  • Annual Tax: $300,000 ÷ 1,000 × $15.00 = $4,500
  • Monthly (if escrowed): $375

Example 2: $600,000 Home

  • Assessed Value: $600,000
  • Estimated Tax Rate: $15.00 per $1,000
  • Annual Tax: $600,000 ÷ 1,000 × $15.00 = $9,000
  • Monthly (if escrowed): $750

Example 3: $1,000,000 Home

  • Assessed Value: $1,000,000
  • Estimated Tax Rate: $15.00 per $1,000
  • Annual Tax: $1,000,000 ÷ 1,000 × $15.00 = $15,000
  • Monthly (if escrowed): $1,250

Important Notes: These are estimates only - actual rates vary significantly by taxing district combinations. Tax credits such as homestead exemptions or senior/disabled credits can reduce your actual tax bill but require separate applications. Contact the Deschutes County Assessor's office for your specific tax rate and available credits.

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Section 5

Escrow & Property Taxes

Most mortgage lenders require property tax escrow accounts for loans with less than 20% down payment, though some borrowers choose escrow for convenience regardless of their down payment amount. Your lender collects monthly property tax payments along with your mortgage payment, deposits them into an escrow account, and pays your property taxes directly to Deschutes County when due.

Lenders typically conduct annual escrow analyses to ensure adequate funds are collected. If property taxes increase significantly, you may face an escrow shortage requiring either a lump sum payment or increased monthly payments. Conversely, if taxes decrease or the account is over-funded, you may receive a refund or see reduced monthly payments.

For the 2024-2025 tax year, Deschutes County's payment schedule allows for three installments: November 15, February 17, and May 15. Lenders usually pay the full annual amount or large installments rather than making three separate payments. Property owners should verify their tax amounts match their escrow account funding and contact their lender if they notice discrepancies between their tax statement and escrow collections.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

When are Deschutes County property taxes due for 2024-2025? Property taxes can be paid in three installments: first payment due November 15, 2024; second installment due February 17, 2025; and final payment due May 15, 2025. You can also pay the full amount by the first due date.

What tax credits are available and do they require applications? Oregon offers over 100 property tax relief programs, most requiring applications. Common credits include homestead exemptions for qualifying homeowners, senior and disabled citizen deferrals, veteran disability exemptions, and low-income property tax deferrals. Most credits are NOT automatic and must be applied for through the Deschutes County Assessor's office.

How does the homestead credit work? Oregon's homestead exemption limits annual assessment increases rather than reducing market value. Qualifying homeowners must apply for this credit - it's not automatic. The exemption helps cap how much your assessed value can increase each year, providing property tax stability over time.

What happens if I pay my taxes late? Late payments incur interest charges that accrue from the original due date. Interest rates and penalty structures are set by Oregon state law and can add significantly to your tax bill over time.

Can I pay my property taxes online? Yes, Deschutes County offers online payment options through their official website. You can pay by electronic check or credit card, though credit card payments may include convenience fees.

How do I appeal my property assessment? Property owners can appeal their assessed value if they believe it's incorrect. Appeals typically must be filed by a specific deadline (usually in early winter) and require supporting documentation such as recent appraisals or comparable property sales.

Why did my taxes increase this year? Tax increases result from rising assessed property values, new or increased special district levies, or changes in the mix of taxing districts serving your property. The 2024-2025 tax year saw many increases due to strong property value growth throughout the county.

How are special district taxes determined? Special districts (fire, library, parks, schools) set their own budgets and tax rates based on service needs and voter-approved measures. Your location determines which districts serve your property, and each adds its rate to your total tax bill.

What if I didn't receive my tax statement? Tax statements for 2024-2025 were mailed by late October. If you haven't received yours by November 1, contact the Deschutes County Assessor's office at (541) 388-6540. You can also view your statement online through the county's website.

Do I need to reapply for tax credits annually? Most tax credits require initial applications, but many renew automatically once approved if your circumstances don't change. However, some programs require annual renewal or periodic re-certification. Check with the Assessor's office about specific requirements for any credits you're receiving.

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