When The Taxes Go Unpaid
ORS 312.010 and ORS 312.120 — foreclosure after three years' delinquency, then two years to redeem
Three years delinquent. Real property in Oregon becomes subject to foreclosure for delinquent taxes when three years have elapsed from the earliest date of delinquency. Unpaid special assessments and charges for the same years are foreclosed with the taxes.
Two years to redeem. After the judgment of foreclosure, the county holds the property for two years, unless it is redeemed sooner. Anyone with an interest in it at the date of the judgment, their heirs or devisees, or a lienholder of record may redeem by paying the full amount under the judgment with interest, plus a penalty of five percent and a fee of $50 or more.
Property redeemed stays subject to taxation during the redemption period. Property not redeemed within the two years is deeded to the county, and every right of redemption ends when the deed is executed.
The redemption period can be shortened for property subjected to waste or abandoned, and owners are sent notices before it expires, under sections not reproduced here; so are the rules on any surplus from a later sale. Whether a particular property can still be redeemed is a question for the county tax collector or a licensed Oregon attorney.
Sources for this section (3)
- ORS 312.010 — When real property subject to tax foreclosure
- ORS 312.120 — Period during which property held by county
- ORS 312.200 — Deed to county
Legal information, not legal advice. Verified as of October 2026. Applying it to a particular situation is the work of a licensed Oregon attorney.