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Delinquent Tax Timelines - Real Property

Foreclosure process and timeline for delinquent real property accounts.

Real property accounts are delinquent if not paid in full by May 15. If after three years taxes are still unpaid, the County will initiate tax foreclosure proceedings. Foreclosure is the legal process by which the County acquires deed to a property.

Each new tax statement during the 3-year period of delinquency will show the delinquent tax amount in addition to the current year's tax.

Please note - manufactured homes that reside on land with the same ownership and machinery & equipment accounts may be included in foreclosure proceedings.

Foreclosure process timeline

Approximate DateAction by CountyAction by Taxpayer to End Foreclosure Process
May 16, or as soon thereafter as possibleFirst notice is sent indicating the impending foreclosure proceedings and the tax year(s) causing foreclosure.Payment of delinquent tax and interest for the tax year(s) causing foreclosure.
June 16, or as soon thereafter as possibleSecond notice is sent indicating the impending foreclosure proceedings and the tax year(s) causing foreclosure.Payment of delinquent tax and interest for the tax year(s) causing foreclosure.
July 16, or as soon thereafter as possibleThird notice is sent indicating the date that formal foreclosure proceedings will begin.

Payment of delinquent tax and interest for the tax year(s) causing foreclosure. Payment by cash, cashier's check or money order is required from this point forward.

August 1, or as soon thereafter as possibleFinal notice is sent indicating the foreclosure proceedings have begun and a date when the foreclosure list will be published, usually in The Oregonian.Payment of delinquent tax and interest for the tax year(s) causing foreclosure.
Late AugustForeclosure list is delivered to the newspaper and a 5% penalty is assessed on the total amount being published. Application for judgment is filed in circuit court.Payment of delinquent tax and interest for the tax year(s) causing foreclosure as well as the 5% penalty.
30 days after publicationJudgment is granted by the circuit court.
2-year redemption period begins.
During the redemption period, only parties with a vested interest in the property can redeem the property. To redeem, payment must be made in full for the judgment amount, 5% penalty, 9% interest, and any additional fees. Partial payments cannot be accepted.
2 years after judgment is grantedRedemption period ends. The property is deeded to the County.All ownership rights are lost.