Lane County Property Taxes: Due Dates, Rates & Exemptions

When Are Lane County Property Taxes Due?

The statutory due dates are November 15, February 15, and May 15, according to Lane County Assessment & Taxation. When the 15th falls on a weekend or legal holiday, the due date shifts to the next business day under ORS 305.820.

Lane County has not yet published the official 2026–27 statement, so treat the dates below as expected and confirm with Lane County Assessment & Taxation once statements are mailed.

For the 2026–27 tax year, those adjusted dates are expected to be:

• Monday, November 16, 2026
• Tuesday, February 16, 2027 (Presidents Day pushes the 15th forward)
• Monday, May 17, 2027

What Are the Payment Options, and What Discount Do They Carry?

The Oregon Department of Revenue's property tax guide outlines three ways to pay:

• Pay in full by the November due date and receive a 3% discount on the total bill.
• Pay two-thirds by the November due date and receive a 2% discount on that amount; the remaining third is due in May with no discount.
• Pay one-third in each of the three installments (November, February, May) with no discount.

What If I Pay Late?

Two conditions apply to discounts: all delinquent tax, penalty, and interest must be paid first, and bills under $40 cannot be split into installments at all.

If you miss an installment, interest accrues at 1.333% per month (16% per year) under ORS 311.505. Measured against the statutory 15ths, the clock starts on December 16 for the first-third payment, February 15 for the second, and May 16 for the final installment — Interest does not begin in November when the bill arrives.

When a due date shifts to the next business day under ORS 305.820, the interest date shifts with it: a payment made on the extended due date is on time. For 2026–27 that puts the second and third clocks at February 17 and May 18. Confirm both with Lane County Assessment & Taxation once statements are mailed.

Can I Pay Lane County Property Taxes Online?

Yes — Lane County accepts online payments through its official property tax payment portal. You can also pay in person or by mail at the Lane County Assessment & Taxation office at 125 East 8th Avenue, Eugene, OR 97401. The payment portal page lists current accepted methods and any associated fees, so check there before you pay.

What Is the Property Tax Rate in Lane County?

There is no single Lane County property tax rate — your rate depends on which tax code area your property sits in. For the 2025–26 tax year, Lane County had 330 tax code areas with consolidated rates ranging from $7.9270 to $24.9791 per $1,000 of assessed value, according to the Lane County tax reports by tax year.

Your tax code area reflects every taxing district that overlaps your parcel — the county, your city or rural fire district, school district, community college, and any special districts. Two houses a mile apart can carry meaningfully different rates if they fall in different districts. Look up your specific tax code area on your annual statement or through the Assessment & Taxation office.

How Are Property Taxes Calculated in Lane County, Oregon?

Your tax bill starts with your Assessed Value (AV), which under Measure 50 is the lower of your Real Market Value or your Maximum Assessed Value — and MAV can grow no more than 3% per year, as explained by the City of Eugene's Measures 5 and 50 overview.

A simplified estimate looks like this:

Assessed Value ÷ 1,000 × combined rate = estimated tax

One detail that surprises many buyers: purchasing a home does not reset the assessed value to the sale price. Measure 50 keeps MAV on its own track, which is why a longtime owner's tax bill can sit well below what the market says the home is worth — and why your bill as a new owner may look different from the seller's. If you want to understand the full tax picture around a sale, our post on what happens to property taxes when you sell a home in Oregon walks through the details.

That formula is only a starting point, because Measure 5 places constitutional caps on what you can actually be charged. When a combined rate would push a bill over either cap, the bill is compressed — local option levies are reduced first. Bonded debt is exempt from compression and is collected in full, so your actual bill may be lower than the simple formula suggests, particularly in areas with high local option levies relative to market value. The two caps are:

• $5 per $1,000 of Real Market Value for education levies
• $10 per $1,000 of Real Market Value for general government levies

What Property Tax Exemptions Are Available in Lane County?

Oregon offers several programs that can reduce or defer your property tax burden; the ones most relevant to Lane County homeowners are below. Each has its own filing deadline, so note those carefully.

Senior and Disabled Property Tax Deferral: This is a deferral, not an exemption — it does not reduce your assessed value. Instead, the state pays your property tax bill on your behalf, places a lien on the property, and collects the balance with 6% simple annual interest when the home is sold or transferred, under ORS 311.674. For 2026, the household income limit is $70,000. Applications are accepted January 1 through April 15. Full eligibility details are at the Oregon Department of Revenue deferral program page.

Surviving Spouse of a Public Safety Officer: Under ORS 307.295, a county may exempt up to $250,000 of assessed value on the homestead of a surviving spouse of a public safety officer killed in the line of duty — but only where the county has adopted the enabling ordinance. Lane County offers an application for this benefit; confirm the local exemption amount and current eligibility requirements directly with Lane County Assessment & Taxation. The filing deadline is April 1.

Farm and Forest Special Assessment: Farm and forest land that meets acreage and active-use requirements can be specially assessed at farm-use or forestland value rather than market value, which can substantially lower the taxable base. The Lane County Assessment & Taxation office handles applications and can tell you whether your parcel qualifies.

Historic Property Special Assessment: Oregon's Special Assessment program for historic property is narrower than many owners expect. It applies only to National Register-listed commercial or income-producing property that undergoes a qualifying rehabilitation costing at least 10% of real market value. Owner-occupied homes and locally designated historic properties do not qualify under the current program, which was reauthorized by HB 3190 in 2025. Owners enrolled before the 2024 sunset keep their existing term. Details are at the Oregon Parks and Recreation Department historic tax incentives page.

Disabled Veteran or Surviving Spouse Exemption: For the 2026–27 tax year, Oregon offers two exemption amounts under this program, according to the Oregon DOR veteran and spouse exemption guide. Both amounts increase 3% annually, and the filing deadline is April 1 — contact Lane County Assessment & Taxation at 125 East 8th Avenue, Eugene, to apply or confirm current income thresholds. The two amounts are:

• $32,512 where the VA certifies a service-connected disability of 40% or more
• $27,092 where a veteran is certified 40% or more disabled without a service-connected determination, subject to an income limit of 185% of the Federal Poverty Level

How Do Property Taxes Work in Lane County, Oregon?

Lane County property taxes work like this: each fall, Lane County Assessment & Taxation mails a statement showing your Real Market Value, your Maximum Assessed Value, your tax code area rate, and your total bill. You are taxed on the lower of your Real Market Value or your Maximum Assessed Value (which can grow no more than 3% a year), multiplied by your tax code area's combined rate. You then pay in installments due November 15, February 15 and May 15, or take a discount for paying more up front. If your bill is compressed under Measure 5, the statement shows that reduction, and exemptions you have been approved for appear as credits against the bill.

Because MAV grows at most 3% a year regardless of what the market does, longtime owners often pay taxes on an assessed value well below what their home would sell for today. New owners inherit that same MAV — the sale price does not trigger a reassessment — so your first bill as a buyer may be lower than you expected, or it may reflect a MAV that has been climbing toward market value for years. Either way, pulling the current tax record before you make an offer is a straightforward step your agent can help with.

If you have questions about a specific property's tax history or want to explore neighborhoods across the county, our guide to Lane County's communities is a good place to start, and you can browse homes for sale across Lane County to see what is currently on the market. For anything tax-specific, Lane County Assessment & Taxation at 125 East 8th Avenue, Eugene, is the authoritative source — they can pull your parcel's full record and walk you through any exemption applications.