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Updated 2025 Tax Year

Tillamook County
Property Tax Guide

Everything you need to know about property taxes in Tillamook 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 district, typically ranges from $10-15 per $1,000 assessed value due to multiple taxing districts
1st Due
Nov 15
2nd Due
Feb 15
Exemptions
4+ Available
Section 1

How Property Tax Works

Tillamook County's property tax system is the primary funding source for essential local services including schools, fire protection, libraries, parks, and county operations. Property taxes in Tillamook County are administered by the county assessor's office and collected in three annual installments. The county operates under Oregon's property tax system, which includes Measure 5 and Measure 50 limitations that cap certain tax rates and assessment growth.

Property tax rates in Tillamook County vary significantly by location within the county due to different combinations of special taxing districts. These districts may include school districts, fire districts, library districts, park districts, and other local service providers. Homeowners can expect effective tax rates typically ranging from 1.0% to 1.5% of assessed value, though rates can be higher in areas with multiple special district assessments. Your specific tax rate depends on which taxing districts serve your property location.

Section 2

What Makes Up Your Tax Bill

ComponentRate RangeDescription
County General Fund$2.50-$3.50 per $1,000Basic county services, roads, public safety
School District$4.00-$6.00 per $1,000Local school operations and bonds
Education Service District$0.30-$0.50 per $1,000Regional education support services
Community College$0.50-$0.75 per $1,000Tillamook Bay Community College
Fire/Emergency Services$1.00-$2.00 per $1,000Fire protection and emergency response
Library District$0.25-$0.50 per $1,000Public library services
Port District$0.10-$0.30 per $1,000Port operations (applicable areas only)
Special Districts$0.50-$2.00 per $1,000Parks, water, sewer, lighting districts

Note: Rates shown are estimates for FY 2024-2025 as 2025-2026 rates are not yet finalized. Actual rates vary by specific location and taxing district combinations. Check the county assessor's website for current levy year rates.

Section 3

When Are Property Taxes Due?

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

First Installment
Nov 15
Delinquent after Dec 10
Second Installment
Feb 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 Tillamook County are additional property taxes triggered by specific events that change a property's assessed value during the tax year. The most common triggers include ownership changes (such as sales to non-family members), new construction completion, additions or major improvements, and changes in property use that affect exemption status.

When a supplemental assessment is triggered, the county assessor calculates the difference between the old and new assessed values, then applies the current tax rate to this difference. The supplemental tax covers the remaining months in the current fiscal year (July 1 to June 30). For example, if you complete a $100,000 home addition in January, and your area's tax rate is $12 per $1,000 of assessed value, you would owe approximately $600 in supplemental taxes ($100,000 × $12/$1,000 ÷ 2 for half the fiscal year remaining). Supplemental tax bills are typically mailed within 60-90 days of the triggering event and become due 30 days after the bill date.

Example Calculation

Example 1: $300,000 Home

  • Assessed Value: $300,000
  • Homestead Assessment Limit Credit: Applied (caps assessment growth at 3% annually)
  • Net Taxable Value: $300,000
  • Tax Rate: $12.00 per $1,000 (varies by district)
  • Annual Tax: $3,600
  • Monthly Escrow: $300

Example 2: $600,000 Home

  • Assessed Value: $600,000
  • Homestead Assessment Limit Credit: Applied (requires application)
  • Senior/Disabled Veteran Credit: -$500 (if applicable, requires application)
  • Net Taxable Value: $600,000
  • Tax Rate: $13.50 per $1,000
  • Annual Tax: $8,100 - $500 = $7,600
  • Monthly Escrow: $633

Example 3: $1,000,000 Home

  • Assessed Value: $1,000,000
  • Homestead Assessment Limit Credit: Applied (requires filing)
  • Net Taxable Value: $1,000,000
  • Tax Rate: $14.25 per $1,000
  • Annual Tax: $14,250
  • Monthly Escrow: $1,188

Note: All tax credits require separate applications and are not automatically applied. Rates shown are estimates and vary by specific taxing district combination.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Tillamook County require borrowers to maintain an escrow account for property taxes, especially for loans with less than 20% down payment. Your lender collects monthly escrow payments along with your mortgage payment, typically 1/12th of your annual property tax bill plus a small cushion. The lender then pays your property taxes directly to Tillamook County on the three annual due dates: June 1, September 1, and December 1.

Each year, your lender will conduct an escrow analysis to ensure adequate funds are being collected. If property taxes increase due to rate changes or assessment adjustments, your monthly escrow payment may increase accordingly. You should receive an annual escrow statement showing all deposits and payments. If you pay off your mortgage or refinance, verify that final tax payments are handled properly and that you receive any escrow account balance. Property owners without escrow accounts are responsible for making payments directly to the county by the three annual due dates to avoid penalties and interest charges.

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Section 6

Frequently Asked Questions

Q: When are property taxes due in Tillamook County for FY 2025-2026? A: Property taxes are due in three installments: June 1, September 1, and December 1. Tax statements are typically available online starting October 17 and mailed shortly thereafter.

Q: What tax credits are available and do they require applications? A: Available credits include the Homestead Assessment Limit (caps annual assessment growth at 3%, requires application), Senior/Disabled/Veteran credits (up to $500+ reduction, requires application), and Disabled Veteran credits (varies by disability rating, requires application). All credits require separate applications and are NOT automatic.

Q: How does the Homestead credit work? A: The Homestead Assessment Limit doesn't reduce market value but caps how much your assessed value can increase annually (typically 3% in Oregon). You must file an application with the county assessor, and it's not automatically applied even if you qualify.

Q: When are properties reassessed? A: Oregon law requires annual assessments, but Measure 50 limits assessment growth. Properties are typically reassessed when sold, when major improvements are made, or when exemption status changes.

Q: What are the penalties for late payment? A: Interest charges begin accruing on unpaid taxes after each due date (June 1, September 1, December 1). Additional penalties may apply for significantly delinquent accounts, and properties can eventually face tax foreclosure.

Q: Can I pay my property taxes online? A: Yes, Tillamook County offers online payment options through their official website. You can also pay by mail, phone, or in person at the county offices.

Q: Why do tax rates vary within Tillamook County? A: Tax rates depend on which special taxing districts serve your specific location. These may include different school districts, fire districts, library districts, and other local service providers, creating varying total tax rates across the county.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed with the county Board of Property Tax Appeals, typically by December 31st of the tax year. You can appeal if you believe your property's assessed value is incorrect or unfairly high compared to similar properties.

Verified Sources

Backed by 10 Official Government Sources

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

01
2024-2025 Budgettillamook911.gov
02
DECEMBER WORKSHOP MINUTES December 30, 2025cityofwheeleror.gov
03
Tax Doc
Tax Rates for 2025/26tillamookcounty.gov
04
Tax Doc
Assessment & Taxationtillamookcounty.gov
05
Tax Doc
Property Taxtillamookcounty.gov
06
County
For the Year Ended June 30, 2011 - Tillamook County ORwww2.co.tillamook.or.us
07
County
r<l - Tillamook County ORwww2.co.tillamook.or.us
08
Tax Doc
Oregon Department of Revenue : Property tax exemptionsoregon.gov
09
County
Tillamook County Housing Commission - Cannon Beachci.cannon-beach.or.us
10
RESOLUTION NO. R062023 - City of Tillamooktillamookor.gov
All sources verified as of 2025 Tax Year

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