Q: When are property taxes due for the 2025-2026 tax year?
A: Full payment is due November 15, 2025 (3% discount). Alternatively, pay two-thirds by November 15, 2025 (2% discount on amount paid) and one-third by May 15, 2026.
Q: What tax credits are available and do I need to apply?
A: Major credits include Homestead ($29,000 credit for seniors/disabled), Disabled Veterans ($58,000 for 100% service-connected disability), and Surviving Spouse of Public Safety Officers ($250,000). ALL credits require separate application through the Marion County Assessor's office and are not automatic.
Q: How does the Homestead credit work?
A: The Homestead credit provides up to $29,000 off your assessed value for qualified seniors (62+) or permanently disabled property owners. You must apply annually through the County Assessor's office. This is a tax credit that reduces your taxable assessed value, not a cap on assessment increases.
Q: How often are properties reassessed?
A: Oregon law requires annual assessment, but increases are constitutionally limited to 3% per year maximum. Properties are physically inspected on a rotating cycle, typically every 5-6 years, unless there are improvements or other changes.
Q: What are the penalties for late payment?
A: Interest accrues at 1.33% per month (16% annually) on unpaid taxes after the due date. Additional penalties may apply for severely delinquent accounts, and properties can eventually be foreclosed for unpaid taxes.
Q: Can I pay property taxes online?
A: Yes, visit www.co.marion.or.us/AO/TAX or call (877) 254-7870. Online payments, mail payments to Marion County Tax Collector, PO Box 2511, Salem, OR 97308, or pay in person at the Marion County offices.
Q: Why did my tax bill increase if my assessed value only went up 3%?
A: While assessed value increases are capped at 3%, your total tax bill can increase due to voter-approved bonds, levies, and new special district assessments. These additional taxes are not subject to the 3% cap.
Q: How do I appeal my property assessment?
A: File an appeal with the Marion County Board of Property Tax Appeals by December 31st of the tax year. Contact the Marion County Assessor at (503) 588-5036 for appeal forms and procedures.
