Real Property Tax Foreclosure
Properties with four years of delinquent taxes are subject to property tax foreclosure and entered onto the foreclosure list. Property taxes are delinquent as of May 16th of each year. The list is presented to the Circuit Court judge for judgement, and once signed, the two-year redemption period begins. At the end of the two-year redemption period, any property not redeemed will be deeded to the county.
When are Taxes Delinquent
Property taxes on real property not paid on or before May 15 of the tax year in which they are billed are delinquent.
One year delinquent as of May 16, 2022 (first date of delinquency)
Two years delinquent as of May 16, 2023
Three years delinquent as of May 16, 2024
Four years delinquent as of May 16, 2025 (real property subject to foreclosure)
Please see the Foreclosure Timeline for additional details and dates:
Oregon Department of Revenue Real Property Foreclosure circular
