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Updated 2025 Tax Year

Morrow County
Property Tax Guide

Everything you need to know about property taxes in Morrow 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
Varies by tax code area, generally around Oregon state average with additional district taxes
1st Due
Nov 15
2nd Due
May 15
Exemptions
4+ Available
Section 1

How Property Tax Works

Morrow County, Oregon operates under the state's property tax system to fund essential local services including schools, public safety, roads, and county operations. Property taxes in Morrow County are based on the assessed value of real property, with the Oregon Department of Revenue overseeing assessment practices while the county handles collection and administration.

The effective property tax rate in Morrow County varies significantly by location within the county due to different combinations of special taxing districts. These districts may include school districts, fire districts, library districts, and other local service providers. Property owners should expect their actual tax rate to differ based on their specific tax code area, with rates generally ranging around the state average of approximately 1% of assessed value, though this can vary considerably depending on local levies and bond measures.

Property tax bills in Morrow County reflect assessments as of January 1st for the current tax year, with taxes typically due by September 15th. The county assessor's office provides property information and assessment records, while the tax collection function ensures funding reaches the appropriate local government entities and special districts serving each property location.

Section 2

What Makes Up Your Tax Bill

ComponentRate RangeDescription
County General FundVaries by code areaBasic county services, administration, public safety
School DistrictsVaries by districtLocal school operations and bond payments
Education Service DistrictVaries by code areaRegional educational support services
Community CollegeVaries by code areaBlue Mountain Community College district
Fire/Emergency ServicesVaries by districtLocal fire protection and emergency response
Library DistrictVaries by districtPublic library services where applicable
Special DistrictsVaries by districtWater, sewer, parks, and other local services

Rates shown are for FY 2025-2026 levy year. Actual combined rates vary significantly by tax code area within Morrow County. For specific rates applicable to your property, consult the official Morrow County Assessment & Tax office or review your current property tax statement for your exact tax code area breakdown.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Morrow 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 in Morrow County are triggered when property undergoes significant changes that affect its assessed value during the tax year. The most common triggers include new construction completion, major improvements or additions, and changes in property ownership that may affect exemption status.

When supplemental taxes are assessed, they cover the difference between the original assessment and the new assessed value, prorated for the remaining months in the tax year. For example, if a home addition is completed in March and increases the property's assessed value by $50,000, supplemental taxes would be calculated on that $50,000 increase for the remaining nine months of the tax year (April through December).

Supplemental tax bills are issued separately from regular annual tax bills and typically have their own due dates. Property owners receive notice of supplemental assessments and have the same appeal rights as with regular assessments, though time limits for appeals may differ from the standard assessment appeal schedule.

Example Calculation

Example 1: $300,000 Property

  • Assessed Value: $300,000
  • Homestead Credit Applied: Caps assessment growth (requires application)
  • Net Taxable Value: $300,000
  • Estimated Tax Rate: 1.2% (varies by tax code area)
  • Annual Tax: $3,600
  • Monthly Escrow: $300

Example 2: $600,000 Property

  • Assessed Value: $600,000
  • Homestead Credit Applied: Caps assessment growth (requires application)
  • Net Taxable Value: $600,000
  • Estimated Tax Rate: 1.2% (varies by tax code area)
  • Annual Tax: $7,200
  • Monthly Escrow: $600

Example 3: $1,000,000 Property

  • Assessed Value: $1,000,000
  • Available Credits Applied: Varies by eligibility (requires application)
  • Net Taxable Value: $1,000,000
  • Estimated Tax Rate: 1.2% (varies by tax code area)
  • Annual Tax: $12,000
  • Monthly Escrow: $1,000

Note: Tax rates vary significantly by location within Morrow County based on special taxing districts. Credits shown require separate applications and are not automatically applied. Homestead credits limit assessment increases rather than reducing current assessed value.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Morrow County require borrowers to maintain escrow accounts for property tax payments, particularly for loans with less than 20% down payment. The lender collects monthly escrow payments along with principal and interest, then pays property taxes directly to the county when due.

Escrow accounts are typically analyzed annually by lenders to ensure adequate funding for upcoming tax bills. When property taxes increase due to reassessment or new levies, lenders may adjust monthly escrow payments and potentially require additional escrow deposits to cover shortfalls. Property owners receive annual escrow statements showing deposits, payments made, and account balances.

For properties without escrow accounts, owners are responsible for making direct payments to Morrow County by the September 15th due date. The county provides various payment methods including online payments, mail, and in-person payments at the county offices. Property owners should verify current payment options and deadlines with the Morrow County Assessment & Tax office, as procedures may be updated periodically.

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 Morrow County for FY 2025-2026? A: Property taxes are typically due September 15th. Check your current tax statement or the Morrow County Assessment & Tax office for exact due dates, as they may vary.

Q: What tax credits are available and do I need to apply? A: Oregon offers various tax credits including homestead credits for qualifying homeowners. Most credits require separate applications and are NOT automatically applied. Contact the Morrow County Assessor's office for available programs and application requirements.

Q: How does the Homestead Credit work? A: The Homestead Credit limits annual assessment increases rather than reducing your property's assessed value. It requires filing an application with the county assessor and must be renewed periodically. This credit caps assessment growth, not the actual market value.

Q: How often are properties reassessed? A: Oregon properties are assessed annually as of January 1st. Property owners receive assessment notices and have specific deadlines to appeal assessments if they believe the valuation is incorrect.

Q: What are the penalties for late tax payments? A: Late payments incur interest and penalties. Contact the Morrow County Assessment & Tax office for current penalty rates and payment options if your taxes are overdue.

Q: Can I pay property taxes online? A: Check the Morrow County Assessment & Tax website for current online payment options and accepted payment methods. Online systems may have specific processing times and fee structures.

Q: Why do tax rates vary within Morrow County? A: Different areas are served by different combinations of special taxing districts (schools, fire, library, etc.). Your tax code area determines which districts serve your property and affects your total tax rate.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed within specific deadlines, typically by December 31st of the tax year. Contact the Morrow County Assessor's office for appeal forms, deadlines, and required documentation for the current assessment year.

Verified Sources

Backed by 10 Official Government Sources

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

01
Tax Doc
Assessment & Taxmorrowcountyor.gov
02
County
Morrow County Oregon Assessormorrowcountyor.gov
03
County
TAX RATE SUMMARY - Morrow County Auditorauditor.co.morrow.oh.us
04
County
Morrow Countyoregon.gov
05
Board of Revision Rules of Practice and Procedure hauditor.co.morrow.oh.us
06
Tax Doc
Notice of Property Tax and Certification of Intent to Impose ...morrowcountyor.gov
07
County
Homestead Exemption - Morrow County Auditorauditor.co.morrow.oh.us
08
Tax Doc
Oregon Department of Revenue : Property tax exemptionsoregon.gov
09
State
Statement of Reason for Exemption From Real Property ...auditor.co.morrow.oh.us
10
Tax Doc
Pay Your Property Taxes Onlinemorrowcountyor.gov
All sources verified as of 2025 Tax Year

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