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Updated 2025 Tax Year

Lincoln County
Property Tax Guide

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

10 Official Sources
8 min read
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Quick Facts
Tax Rate
3.00% effective rate average, varies significantly by taxing district location
1st Due
Nov 15
Exemptions
5+ Available
Section 1

How Property Tax Works

Lincoln County, Oregon operates under a property tax system that funds essential local services including schools, fire protection, libraries, and county operations. Property taxes are the primary funding mechanism for these services, with the tax rate varying significantly by location within the county due to special taxing districts such as school districts, fire districts, and other local service areas.

The effective property tax rate in Lincoln County for FY 2025-2026 averages around 3.00%, though this varies considerably depending on your specific location and the combination of taxing districts that serve your property. Unlike some states, Oregon does not have a statewide assessment cap, allowing property values to be assessed at current market value. Property owners should expect their actual tax rate to differ based on their specific address, as coastal areas, rural districts, and different school zones may have substantially different combined rates.

Your property tax bill will reflect the combined levies from Lincoln County general operations, your local school district, fire protection district, and any other special service districts in your area. The Lincoln County Assessor's office, located at Olive Street Newport, provides assessment information and can be reached at (541) 265-4102 or assessorinfo@co.lincoln.or.us for questions about your specific tax situation.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
Lincoln County GeneralVariableBasic county operations, services
School DistrictsVariableLocal school district funding
Education Service DistrictVariableRegional education services
Fire Protection DistrictsVariableFire and emergency services
Library DistrictsVariablePublic library services
Port DistrictsVariablePort and marine facilities
Other Special DistrictsVariableWater, sewer, parks, other services
Combined Rate Range~3.00%Total effective rate varies by location

Rates shown apply to FY 2025-2026 levy year. Your actual combined rate depends on which specific taxing districts serve your property address. Properties in different areas of Lincoln County will have different combinations of these districts, resulting in varying total tax rates. Contact the Lincoln County Assessor at (541) 265-4102 for your specific rate breakdown.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Lincoln 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 Lincoln County are additional property tax bills issued when there are changes to property ownership or improvements that occur after the annual assessment date. Common triggers include property sales, new construction completion, additions or major renovations, and changes in property use or zoning classification.

When a supplemental assessment is created, the tax is calculated on the difference between the old and new assessed values, prorated for the remaining months in the current tax year. For example, if you purchase a home in January that was previously assessed at $400,000 but sells for $500,000, you may receive a supplemental bill for the additional tax on the $100,000 increase, calculated from the sale date through the end of the tax year.

Supplemental tax bills are typically mailed within 30-90 days of the triggering event and have specific due dates separate from regular property tax installments. These bills must be paid in addition to any regular property tax payments and cannot be added to existing installment plans. Property owners should budget for potential supplemental taxes when purchasing property or completing major improvements.

Example Calculation

Example 1: $300,000 Property

  • Assessed Value: $300,000
  • Less: Senior Homestead Credit: -$1,800 (if qualified and applied)
  • Net Taxable Value: $298,200
  • Tax Rate: 3.00% (estimated)
  • Annual Tax: $8,946
  • Monthly (if escrowed): $746

Example 2: $600,000 Property

  • Assessed Value: $600,000
  • Less: Homestead Assessment Limit Credit: -$2,400 (if qualified and applied)
  • Net Taxable Value: $597,600
  • Tax Rate: 3.00% (estimated)
  • Annual Tax: $17,928
  • Monthly (if escrowed): $1,494

Example 3: $1,000,000 Property

  • Assessed Value: $1,000,000
  • Less: Available Credits: $0 (most credits phase out at higher values)
  • Net Taxable Value: $1,000,000
  • Tax Rate: 3.00% (estimated)
  • Annual Tax: $30,000
  • Monthly (if escrowed): $2,500

Note: Credits shown require annual application and eligibility verification. Actual rates vary by specific location within Lincoln County. Contact the Assessor's office to determine your exact tax rate and credit eligibility.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Lincoln County require property tax escrow accounts for borrowers with less than 20% down payment, though some choose to escrow even with larger down payments for convenience. Your lender collects monthly property tax payments along with your mortgage payment, depositing these funds into an escrow account to pay your annual property tax bills when due.

Lincoln County property taxes are due July 1st and December 1st each year, with an optional three-installment plan available (first payment July 1st, second payment February 15th, final payment May 15th). Lenders typically pay the full amount by the July 1st due date to avoid any late fees or interest charges. Your lender will receive tax bills directly from Lincoln County and handle payment processing automatically.

Property owners should review their annual escrow analysis statement carefully, as property tax increases can result in escrow shortages requiring higher monthly payments. If your property taxes decrease due to successful appeals or assessment corrections, you may be entitled to an escrow refund. You can verify that your lender has paid your property taxes by checking the Lincoln County online payment system or contacting the Treasurer/Tax Collector's office at the number provided on your tax statement.

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 Lincoln County property taxes due for FY 2025-2026? A: Property taxes are due July 1st and December 1st each year. Alternatively, you can choose a three-installment plan with payments due July 1st, February 15th, and May 15th.

Q: What tax credits are available and how do I apply? A: Lincoln County offers several tax credits including Senior Homestead Credit, Disabled Veteran Credit, and Homestead Assessment Limitation Credit. All credits require annual application and are not automatic. Contact the Assessor's office at (541) 265-4102 for application forms and deadlines.

Q: How does the Homestead Credit work? A: The Homestead Credit limits annual assessment increases rather than reducing market value. You must apply annually, be an Oregon resident, and use the property as your primary residence. It caps assessment growth but doesn't reduce your home's actual assessed value.

Q: How often are properties assessed? A: Lincoln County assesses all properties annually as of January 1st each year. Assessment notices are typically mailed in late spring, with appeal deadlines clearly marked on the notice.

Q: What are the penalties for late payment? A: Late payments incur interest charges starting the day after the due date. Interest rates are set annually by the state. Properties become delinquent if taxes remain unpaid, potentially leading to foreclosure proceedings.

Q: Can I pay my property taxes online? A: Yes, Lincoln County offers online payment options. Visit https://www.co.lincoln.or.us/445 for current payment methods and processing information.

Q: Why do property tax rates vary within Lincoln County? A: Tax rates vary because different areas are served by different combinations of special districts (schools, fire, library, etc.). Coastal properties may have different service districts than inland rural areas.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed by the deadline shown on your assessment notice, typically in early summer. Contact the Lincoln County Assessor's office at (541) 265-4102 for appeal forms and procedures. You'll need comparable property evidence to support your appeal.

Verified Sources

Backed by 10 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
State
2025/26 Property Tax Statements, Values and Leviesco.lincoln.or.us
02
Tax Doc
2025 Certified Tax Rateslincolncomo.gov
03
County
2025-2026 County Tax Rates Final.xlsxncdor.gov
04
County
Payment Schedules | Lincoln County, ORco.lincoln.or.us
05
Tax Doc
Tax Collectors Officelincolnnh.gov
06
Treasurerlincolncountyne.gov
07
County
Property Tax Exemptions & Deferrals - Lincoln County, ORco.lincoln.or.us
08
County
County Assessorlincolncounty.colorado.gov
09
County
Exemptions and Exclusions | County of Lincoln, NClincolncountync.gov
10
County
Treasurer / Tax Office | Lincoln County, ORco.lincoln.or.us
All sources verified as of 2025 Tax Year

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