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Updated 2025 Tax Year

Sherman County
Property Tax Guide

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

9 Official Sources
8 min read
Quick Facts
Tax Rate
0.88% to 1.28% of assessed value (varies by taxing districts)
Exemptions
3+ Available
Section 1

How Property Tax Works

Sherman County, Oregon operates under the state's property tax system, which funds essential local services including schools, fire protection, road maintenance, and county operations. Property taxes in Sherman County are based on the assessed value of real property, with the county's effective tax rate typically ranging from 0.88% to 1.28% of assessed value, depending on your specific location within the county.

The actual tax rate you pay varies significantly based on your property's location within Sherman County due to different combinations of special taxing districts. These districts may include school districts, fire districts, water districts, and other local improvement districts that overlay the base county levy. Oregon's property tax system uses real market value assessments, and while the state has no assessment cap, various tax credits are available to qualifying property owners who submit proper applications.

Section 2

What Makes Up Your Tax Bill

ComponentRate RangeDescription
County General Fund~$0.88-1.28 per $100Basic county services, sheriff, roads, administration
School DistrictVaries by districtLocal school funding and bond payments
Education Service District~$0.10-0.30 per $100Regional education support services
Fire District~$0.50-1.50 per $100Fire protection and emergency services
Cemetery District~$0.05-0.15 per $100Cemetery maintenance and operations
Port District~$0.20-0.40 per $100Economic development and port facilities

Rates shown are for FY 2024-2025 tax year and represent typical ranges. Your actual total rate depends on which special districts serve your property location. Contact Sherman County Assessor at (541) 565-3606 for your specific district combination and exact rates.

Section 3

When Are Property Taxes Due?

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

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 Sherman County are triggered by specific property changes that occur during the tax year, most commonly ownership transfers or new construction completion. When you purchase property or complete new construction, a supplemental tax bill covers the difference between the previous assessment and the new assessed value, prorated for the remaining portion of 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'll receive a supplemental bill for the additional tax on $150,000 of value for the remaining 11 months of that tax year. The county assessor calculates this by taking the increased value ($150,000), multiplying by your area's total tax rate (example: 1.2%), then prorating for the months remaining ($1,800 × 11/12 = $1,650). Supplemental bills are typically mailed within 60-90 days of the triggering event.

Example Calculation

Example 1: $300,000 Home

  • Assessed Value: $300,000
  • Homestead Deferral Credit Applied: $0 (limits future increases only)
  • Net Taxable Value: $300,000
  • Tax Rate: 1.1% (varies by district)
  • Annual Tax: $3,300
  • Monthly Escrow: $275

Example 2: $600,000 Home

  • Assessed Value: $600,000
  • Senior Citizen Tax Deferral Applied: $0 (defers payment, requires application)
  • Net Taxable Value: $600,000
  • Tax Rate: 1.0% (varies by district)
  • Annual Tax: $6,000
  • Monthly Escrow: $500

Example 3: $1,000,000 Home

  • Assessed Value: $1,000,000
  • Veteran Disability Credit Applied: -$150/year (requires DD214 and application)
  • Net Taxable Value: $1,000,000
  • Tax Rate: 1.2% (varies by district)
  • Annual Tax: $11,850
  • Monthly Escrow: $988

Note: Tax credits require annual application and approval. Contact Sherman County Assessor for current application deadlines and forms.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Sherman County require property tax escrow accounts, collecting 1/12th of your estimated annual property tax with each monthly payment. Sherman County issues property tax statements in late October each year, with payments due in three installments: November 15th, February 15th, and May 15th. Lenders typically pay the November installment upon receipt and adjust escrow calculations based on actual tax amounts.

If your property taxes increase due to reassessment or new district levies, your lender will conduct an escrow analysis and may require additional monthly payments or a lump sum to cover shortfalls. Property owners can verify their tax payments by checking Sherman County's online payment system or contacting the Tax Collector's office at (541) 565-3416. When refinancing or paying off loans, ensure proper escrow account closure and confirm all tax payments are current before title transfer.

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 Sherman County property taxes due for FY 2024-2025? A: Property taxes are due in three installments: November 15th, February 15th, and May 15th. Interest begins accruing on unpaid balances after each due date.

Q: What homestead tax credits are available and how do I apply? A: Oregon offers homestead deferral programs for senior citizens and disabled veterans that defer (not reduce) tax payments. The Homestead Deferral requires application by April 1st annually and creates a lien for deferred amounts. Contact the County Assessor at (541) 565-3606 for applications.

Q: How does the homestead deferral program work? A: The homestead deferral doesn't reduce your property value or taxes owed—it allows eligible seniors and disabled persons to defer payment until property transfer. Deferred amounts accrue 6% annual interest and become a lien against the property.

Q: What veteran tax credits require application? A: Disabled veterans may qualify for up to $150 annual tax credit with proper DD214 documentation and disability rating verification. Applications must be filed by April 1st with the County Assessor's office and require annual renewal.

Q: How often is property reassessed in Sherman County? A: Oregon law requires annual assessment updates based on real market value. The County Assessor reviews sales data and market trends to determine assessed values each year, with notices mailed by October 25th.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed with the Sherman County Board of Property Tax Appeals by December 31st following your assessment notice. Appeal forms are available at the Assessor's office or online at the county website.

Q: What penalties apply for late property tax payments? A: Interest accrues at 1.33% per month (16% annually) on unpaid balances after each installment due date. Properties become tax delinquent after May 15th if any portion remains unpaid.

Q: Can I pay Sherman County property taxes online? A: Yes, online payments are accepted through the Sherman County website. You can also pay by mail, phone at (541) 565-3416, or in person at the Sherman County Courthouse. Processing fees may apply for electronic payments.

Q: How do special districts affect my tax rate? A: Your total tax rate combines county levies with all special districts serving your property location, including school, fire, cemetery, and port districts. The same county tax rate may result in different total bills depending on your specific district combination.

Q: What triggers a supplemental tax assessment? A: Supplemental assessments occur when property changes ownership, new construction is completed, or property improvements are finished. The county pro-rates additional taxes for the remaining tax year based on increased assessed value.

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