Q: When are Jefferson County property taxes due for the 2024-2025 tax year?
A: Property taxes are divided into three equal installments: first third due November 15, 2024; second third due February 15, 2025; and final third due May 15, 2025. If any due date falls on a weekend or holiday, payment is due the next business day.
Q: What tax credits are available and do they require application?
A: Oregon offers several tax credits including the homestead deferral for senior citizens and disabled persons, which requires annual application. Most tax credits are NOT automatic and require filing with the county assessor. Contact the Jefferson County Assessor's Office to determine eligibility and obtain application forms, as deadlines vary by program.
Q: How does Oregon's homestead credit work?
A: Oregon's homestead program primarily functions as a deferral system for qualifying seniors and disabled persons, not a reduction in assessed value. This program caps annual assessment increases and defers taxes beyond your ability to pay, but requires annual income qualification and application. It does not automatically reduce your property's assessed value.
Q: When are properties reassessed in Jefferson County?
A: Oregon requires annual assessment of all properties as of January 1st each year. The county assessor determines actual market value and applies the statutory assessment ratios. Property owners receive assessment notices in the fall and have appeal rights if they disagree with the valuation.
Q: What are the penalties for late property tax payments?
A: Interest accrues on unpaid property taxes at a rate set annually by the state. Additional penalties may apply for severely delinquent accounts, and properties can eventually be subject to tax foreclosure if taxes remain unpaid for multiple years.
Q: Can I pay my property taxes online?
A: Yes, Jefferson 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. The county also accepts payments by mail, in person, or through authorized payment centers.
Q: Why do properties in the same neighborhood have different tax rates?
A: While properties may have similar assessed values, the total tax rate varies based on special taxing districts that serve each property. Different areas may be served by different fire districts, school districts, library districts, or other special assessment areas, resulting in varying total tax obligations.
Q: How do I appeal my property assessment?
A: Assessment appeals must be filed with the Jefferson County Board of Property Tax Appeals by December 31st of the tax year. You'll need to provide evidence that your property's assessed value exceeds its actual market value as of January 1st. The county assessor's office can provide appeal forms and procedures.
