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Updated 2025 Tax Year

Union County
Property Tax Guide

Everything you need to know about property taxes in Union 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
$20.47 per $1,000 assessed value (base rate, varies by special districts)
1st Due
Nov 15
2nd Due
Nov 15
Exemptions
6+ Available
Section 1

How Property Tax Works

Union County, Oregon operates under a property tax system that funds essential local services including schools, county operations, fire protection, and various special districts. Property taxes are the primary revenue source for local government services, with the effective tax rate varying significantly based on your specific location within the county due to different combinations of special taxing districts.

For the 2025 tax year, Union County's base tax rate is approximately $20.47 per $1,000 of assessed value, representing a decrease from the previous year following a county-wide property reappraisal. However, your actual tax rate will depend on which special districts serve your property, such as school districts, fire districts, sanitation districts, and other local service areas. Properties within incorporated cities may have additional urban renewal or municipal service districts that affect the total tax burden.

The county follows Oregon's property tax system where assessed values are based on real market value, and tax rates are calculated annually based on approved budgets for each taxing district. Unlike some states, Oregon does not have a statewide assessment cap, allowing property values to reflect current market conditions while tax rates adjust to meet approved spending levels.

Section 2

What Makes Up Your Tax Bill

ComponentRate per $1,000Description
Union County Base$20.47County general fund, roads, sheriff, courthouse operations
School DistrictsVariesLocal school district operations and bonds
4H/Extension Service$1.11Agricultural extension and youth programs
Vector Control$0.24Mosquito and pest control services
Island City Sanitation$3.11Sanitation services (Island City area only)
Fire DistrictsVariesRural fire protection (varies by district)
Other Special DistrictsVariesParks, libraries, water, sewer, lighting districts

Rates shown are for FY 2025-2026 and represent a sampling of taxing districts. Your actual tax rate depends on the specific combination of districts serving your property location. The total rate typically ranges from $20-35 per $1,000 of assessed value depending on district combinations.

Section 3

When Are Property Taxes Due?

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

First Installment
Nov 15
Delinquent after Dec 10
Second Installment
Nov 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 Union County are triggered by specific property changes that occur after the annual assessment roll is completed but before the end of the tax year. The most common triggers include change of ownership (property sales), completion of new construction, or significant improvements that increase property value.

When a supplemental tax is assessed, it represents the difference between the old assessed value and the new assessed value, prorated for the remaining months in the tax year. For example, if you purchase a home in March that was previously assessed at $200,000 but sells for $350,000, a supplemental assessment would be calculated on the $150,000 difference for the remaining nine months of the tax year.

The supplemental tax calculation uses the same tax rate as your regular property tax bill. Using the example above with Union County's approximate rate of $25 per $1,000, the supplemental tax would be: ($150,000 ÷ 1,000) × $25 × (9 months ÷ 12 months) = $2,812.50. Supplemental tax bills are typically mailed within 60 days of the triggering event and become due immediately upon receipt.

Example Calculation

Example 1: $300,000 Home

  • Market/Assessed Value: $300,000
  • Less: Homestead Exemption (if qualified): $0 (Oregon has limited homestead exemptions)
  • Net Taxable Value: $300,000
  • Tax Rate: $25.00 per $1,000 (estimated with typical districts)
  • Annual Tax: $7,500
  • Monthly Escrow: $625

Example 2: $600,000 Home

  • Market/Assessed Value: $600,000
  • Less: Senior/Disabled Exemption (if qualified): $0 (requires application)
  • Net Taxable Value: $600,000
  • Tax Rate: $25.00 per $1,000
  • Annual Tax: $15,000
  • Monthly Escrow: $1,250

Example 3: $1,000,000 Home

  • Market/Assessed Value: $1,000,000
  • Less: Available Tax Credits: $0 (most Oregon credits are limited)
  • Net Taxable Value: $1,000,000
  • Tax Rate: $25.00 per $1,000
  • Annual Tax: $25,000
  • Monthly Escrow: $2,083

Note: Tax credits and exemptions in Oregon are limited and require application. Most homeowners pay taxes on full assessed value.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Union County require borrowers to maintain an escrow account for property tax payments, especially when the loan-to-value ratio exceeds 80%. Your lender collects monthly escrow payments along with your mortgage payment, depositing funds into a separate account to pay property taxes when due.

Property taxes in Union County are due September 1st and must be paid by January 5th to avoid interest charges. Lenders typically pay the tax bill in November or December to ensure timely payment and avoid penalties. Your lender will provide an annual escrow analysis showing the account activity, any shortages or overages, and adjustments to your monthly payment.

If you pay property taxes directly (without escrow), you're responsible for budgeting and making timely payments. The county offers online payment options and accepts payments by mail, phone, or in person. Late payments incur interest charges that compound monthly, making escrow accounts valuable for ensuring on-time payment and avoiding penalties.

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 Union County property taxes due for fiscal year 2025-2026? A: Property taxes are due September 1, 2025, and must be paid by January 5, 2026, to avoid interest charges.

Q: What tax credits are available and how do I apply? A: Oregon offers limited property tax credits including senior/disabled exemptions for qualifying low-income homeowners 65+ and disabled veterans exemptions. All credits require annual application through the Union County Assessor's office by March 1st.

Q: Does Oregon have a homestead exemption that caps assessment increases? A: Oregon does not have a traditional homestead exemption that caps assessment growth. Property assessments reflect real market value changes annually, though Measure 50 provides some limitations on tax rate increases.

Q: How often are properties reassessed in Union County? A: Properties are assessed annually based on market value as of January 1st. The county recently completed a comprehensive reappraisal that adjusted many property values to current market levels.

Q: What happens if I pay my property taxes late? A: Interest begins accruing after January 5th at a rate set annually by the state. Additional penalties may apply for severely delinquent accounts, potentially leading to tax foreclosure proceedings.

Q: Can I pay property taxes online? A: Yes, Union County offers online payment options through their website. You can also pay by phone, mail, or in person at the county office during business hours.

Q: Why did my tax rate decrease but my tax bill increase? A: Following the recent reappraisal, tax rates decreased but many property values increased significantly, resulting in higher overall tax bills despite the lower rate per $1,000 of assessed value.

Q: How do special district taxes work? A: Your property tax bill includes charges from multiple taxing districts serving your area - county, school, fire, sanitation, etc. Each district sets its own budget and tax rate, creating your combined total rate.

Verified Sources

Backed by 10 Official Government Sources

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

01
County
UNION COUNTY 2024-2025 SUMMARY OF TAXESunioncountyor.gov
02
Tax Doc
Tax Summary 2025.xlsxunioncountyor.gov
03
Tax Doc
Taxesmarvinnc.gov
04
Tax Doc
Property Tax Bills To Be Mailed in August | News Listunioncountync.gov
05
Tax Doc
Property Tax Bills To Be Mailed in August | News Listunioncountync.gov
06
County
Union County Treasurerunioncountyiowa.gov
07
Tax Doc
Homestead Exemption & Property Tax Rollbacksunioncountyohio.gov
08
Homestead Exemptionunioncountyiowa.gov
09
County
Union County Property Appraiser - Bruce D. Dukes | Lake ...unionflpa.gov
10
Tax Doc
Taxes & Propertyunioncountync.gov
All sources verified as of 2025 Tax Year

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