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Updated 2025 Tax Year

Josephine County
Property Tax Guide

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

10 Official Sources
8 min read
Quick Facts
Tax Rate
$0.99 per $1,000 assessed value base rate, varies by district with additional levies up to $0.5867 per $1,000
1st Due
Nov 15
Exemptions
5+ Available
Section 1

How Property Tax Works

Josephine County's property tax system funds essential local services including schools, public safety, roads, and county operations. For fiscal year 2025-26, the county's property tax rate is $0.99 per $1,000 of assessed value, with an additional local option levy of $0.5867 per $1,000. Property taxes are calculated based on the assessed value of real estate as determined by the county assessor, typically representing market value as of January 1st of the assessment year.

Property tax rates vary throughout Josephine County depending on your location and the special taxing districts that serve your property. These districts may include school districts, fire districts, library districts, and other local service providers, each adding their own levy to your total tax bill. The effective tax rate generally ranges from approximately 1.0% to 1.5% of assessed value, depending on which districts serve your specific property location.

Section 2

What Makes Up Your Tax Bill

ComponentRate per $1,000Description
Base County Rate$0.99Basic county operations and services
Local Option Levy$0.5867Additional county funding measure
School DistrictsVariesLocal school district operations and bonds
Fire DistrictsVariesFire protection and emergency services
Library DistrictsVariesPublic library services
Other Special DistrictsVariesParks, water, sewer, and other local services

Rates shown are for fiscal year 2025-26. Your actual total rate depends on which special taxing districts serve your property location. Contact the Josephine County Assessor's Office to determine your specific combined rate.

Section 3

When Are Property Taxes Due?

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

First Installment
Nov 15
Delinquent after Dec 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 Josephine County are triggered by changes in property ownership, new construction, or major improvements that increase a property's assessed value during the tax year. When these events occur, the county assessor determines the additional assessed value and applies the current tax rate to calculate supplemental taxes owed for the remainder of the fiscal year.

For example, if you purchase a home in January that was previously assessed at $200,000 but sells for $350,000, a supplemental assessment may be issued for the $150,000 difference in value. The supplemental tax would be calculated by applying your area's tax rate to this difference, prorated for the remaining months in the fiscal year. Supplemental tax bills are typically mailed separately from regular annual tax statements and have their own payment due dates.

Example Calculation

Example 1: $300,000 Home

  • Assessed Value: $300,000
  • Less: Homestead Credit (if applicable): -$0 (requires application)
  • Net Taxable Value: $300,000
  • Annual Tax ($0.99 base rate): $297
  • Monthly Payment: $24.75

Example 2: $600,000 Home with Homestead Credit

  • Assessed Value: $600,000
  • Less: Homestead Credit: Varies (caps assessment increases, requires application)
  • Net Taxable Value: ~$600,000
  • Annual Tax (estimated $1.20 total rate): $720
  • Monthly Payment: $60

Example 3: $1,000,000 Home

  • Assessed Value: $1,000,000
  • Less: Available Credits: Varies (must apply)
  • Net Taxable Value: ~$1,000,000
  • Annual Tax (estimated $1.30 total rate): $1,300
  • Monthly Payment: $108.33

Note: Tax credits require separate applications and are not automatically applied. Actual rates vary by special district location.

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Section 5

Escrow & Property Taxes

Most mortgage lenders require borrowers to maintain an escrow account for property tax payments, especially when the down payment is less than 20%. Your lender collects monthly escrow payments along with your mortgage payment, then pays your property taxes directly to Josephine County when they become due on November 15th each year.

Lenders typically review escrow accounts annually and may adjust your monthly payment based on actual tax bills and account balances. You'll receive an annual escrow analysis showing how your payments were used and any surplus or shortage. Property owners should verify that their lender receives tax bills correctly and makes timely payments, as you remain ultimately responsible for ensuring taxes are paid even when using escrow services.

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

Q: When are property taxes due in Josephine County? A: Property taxes for fiscal year 2025-26 are due November 15, 2025. Tax statements are mailed by October 25th. A third installment option may be available with payment due June 1st.

Q: What tax credits are available and how do I apply? A: Oregon offers various tax credits including disabled veteran credits, surviving spouse credits, and senior/disabled citizen deferrals. These require separate applications submitted to the county assessor's office with specific deadlines and documentation requirements.

Q: How does the homestead credit work? A: Oregon's homestead program caps annual assessment increases rather than providing a direct exemption. This limits how much your assessed value can increase each year, but you must file an application to qualify and maintain eligibility.

Q: When are properties reassessed? A: Josephine County assesses properties annually based on market value as of January 1st. You'll receive an assessment notice in the spring with appeal deadlines if you disagree with the valuation.

Q: What are the penalties for late payment? A: Late payments incur interest charges starting November 16th. Properties become delinquent if taxes remain unpaid, potentially leading to tax foreclosure proceedings.

Q: Can I pay my property taxes online? A: Yes, Josephine County offers online payment options through their website, as well as in-person and mail payment methods.

Q: Why is my tax rate different from my neighbor's? A: Tax rates vary based on the special taxing districts serving your property, such as school districts, fire districts, and library districts. Properties in different areas may be served by different combinations of these districts.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed with the county assessor within the specified timeframe shown on your assessment notice, typically in the spring. You can present evidence of your property's actual market value to support your appeal.

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