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Updated 2025 Tax Year

Linn County
Property Tax Guide

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

9 Official Sources
8 min read
Quick Facts
Tax Rate
$1.2736 per $1,000 assessed value (base rate varies by district with additional levies)
1st Due
Nov 15
2nd Due
May 15
Exemptions
5+ Available
Section 1

How Property Tax Works

Linn County, Oregon operates under a property tax system that funds essential local services including education, public safety, infrastructure, and county operations. For the 2025-2026 fiscal year, the county has approved a budget of $279.9 million with a permanent tax rate of $1.2736 per $1,000 of assessed property value. Property taxes are assessed annually based on the real market value of your property as determined by the county assessor.

Your actual tax rate will vary depending on your specific location within Linn County, as you may be subject to additional levies from special taxing districts such as school districts, fire districts, library districts, and other local service providers. These additional assessments can significantly impact your total property tax bill. The county uses a three-installment payment system with due dates in November, February, and May to help property owners manage their tax obligations throughout the year.

Section 2

What Makes Up Your Tax Bill

ComponentRate (per $1,000)Description
County Permanent Rate$1.2736Base county operations and services
Education Levy$5.00School district funding (varies by district)
General Government$10.00Additional local government services
Special DistrictsVariesFire, library, parks, and other local districts
Total Range~$16-20Varies significantly by location and districts

Note: These rates apply to the 2025-2026 levy year. Actual rates vary considerably based on your specific taxing districts within Linn County. General obligation bonds are exempt from certain rate limitations. Contact the Linn County Assessor's Office for your exact tax code area rates.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Linn 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 are additional property tax bills issued when there are changes in property ownership, new construction, or improvements that increase a property's assessed value during the tax year. These taxes are calculated based on the difference between the old and new assessed values, prorated for the remaining months in the tax year.

For example, if you purchase a home in January that was previously assessed at $200,000 but now has a market value of $350,000, you would receive a supplemental tax bill for the difference ($150,000) prorated for the remaining 11 months of the tax year. The supplemental tax would be calculated as: ($150,000 ÷ $1,000) × your local tax rate × (11 months ÷ 12 months). This ensures that property taxes reflect current ownership and property values throughout the entire tax year.

Example Calculation

$300,000 Property:

  • Assessed Value: $300,000
  • Less: Homestead Credit (if applied): -$1,000
  • Net Taxable Value: $299,000
  • Annual Tax ($299,000 × $0.017): $5,083
  • Monthly Escrow: $424

$600,000 Property:

  • Assessed Value: $600,000
  • Less: Homestead Credit (if applied): -$1,000
  • Net Taxable Value: $599,000
  • Annual Tax ($599,000 × $0.017): $10,183
  • Monthly Escrow: $849

$1,000,000 Property:

  • Assessed Value: $1,000,000
  • Less: Homestead Credit (if applied): -$1,000
  • Net Taxable Value: $999,000
  • Annual Tax ($999,000 × $0.017): $16,983
  • Monthly Escrow: $1,415

Note: Examples use an estimated combined rate of $17 per $1,000. Actual rates vary by taxing district. Homestead Credit requires annual application and is not automatic.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Linn County require borrowers to establish an escrow account to ensure property taxes are paid on time. Your lender will collect a monthly amount equal to your estimated annual property tax bill divided by 12, plus a small cushion for potential increases. The lender holds these funds in a separate escrow account and makes the three required payments directly to Linn County on the November 15, February 15, and May 15 due dates.

Lenders typically conduct an annual escrow analysis to adjust your monthly payment based on actual tax bills and any changes in assessed value. If your escrow account has a shortage, you may need to make up the difference through increased monthly payments or a lump sum payment. Property owners should verify that their lender is making timely payments and can access their tax information online through the Linn County website to monitor their account status and ensure accuracy.

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 Linn County for 2025-2026? A: Property taxes are due in three equal installments: one-third by November 15, 2025; one-third by February 15, 2026; and the final third by May 15, 2026.

Q: What tax credits are available and do I need to apply? A: The primary tax credit is the Homestead Credit for primary residences, which requires annual application. Military personnel may qualify for additional credits. All credits require application - none are automatic.

Q: How does the Homestead Credit work? A: The Homestead Credit provides a tax credit (not an exemption) for homeowners who use their property as their primary residence. It helps limit assessment increases rather than reducing market value. You must apply annually with the county assessor's office.

Q: What happens if I pay my taxes late? A: Late payments incur penalties and interest charges. Contact the Linn County Tax Collector's office for specific penalty rates and payment arrangements.

Q: How can I pay my property taxes online? A: Linn County offers online payment options through their official website. You can pay by electronic check or credit card, though credit card payments may incur processing fees.

Q: When are properties reassessed? A: Oregon law requires annual assessment updates to reflect current market conditions. The county assessor reviews property values each year for the following tax year.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed with the county Board of Property Tax Appeals within 30 days of receiving your assessment notice. Contact the assessor's office for appeal forms and procedures.

Q: Why did my tax bill increase if tax rates stayed the same? A: Tax bills can increase due to rising property values, new special district levies, voter-approved bonds, or changes in exemptions/credits. Special taxing districts within Linn County may also approve additional assessments.

Q: Do I still owe taxes if I sell my property during the year? A: Yes, property taxes follow the property. The title company typically handles prorations at closing, but you remain responsible for taxes accrued during your ownership period.

Q: What special districts might affect my tax bill? A: Depending on your location, you may pay additional taxes for school districts, fire protection districts, library districts, park districts, water districts, or other local service providers. Each has separate levy authority.

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