Property Tax Foreclosure
Oregon Revised Statutes (ORS) chapter 312 requires the Jefferson County Tax Collector to prepare an annual Foreclosure list and institute proceedings against the properties that are three (3) or more years delinquent. Real property taxes are considered delinquent on May 16th of each year per ORS 312.010. This means a property is subject to foreclosure in 2023 if there are taxes due on the 2019-20 tax year which became three (3) years delinquent on May 16, 2023.
- 2019-20 taxes become delinquent on May 16, 2020
- 2019-20 taxes are one (1) years delinquent on May 16, 2021
- 2019-20 taxes are two (2) years delinquent on May 16, 2022
- 2019-20 taxes are three (3) years delinquent on May 16, 2023 and become subject to Foreclosure
Notification Process
Several notices are sent prior to a property foreclosure. These include, but are not limited to:
- Tax statement mailed in October annually
- Trimester statement mailed in January annually
- Trimester statement mailed in April annually
- Delinquent statement mailed in May annually
By the time a property is three (3) years delinquent, a total of sixteen (16) notices have been mailed regarding the outstanding property tax balance. Once a property is three (3) years delinquent additional notices are sent leading up to and during foreclosure. These include, but are not limited to:
- Foreclosure letter by first class mail in June. This letter informs property owners of the intent to file an application to foreclose the lien of taxes owing on the property and that the property will be published in the annual foreclosure list in a newspaper of general circulation in the County. Details and important dates to remove the property from this list are also included in the notice.
- Foreclosure letter by certified mail in July. This letter again informs property owners of the intent to file an application to foreclose and details the important dates and steps to remove the property from the foreclosure list.
- Notice of Proceedings by first class and certified mail in August. This letter informs property owners that the County filed a lawsuit against the property in the Circuit Court of the State of Oregon requesting the foreclosure of the tax liens owing on the property. This letter includes a copy of the published foreclosure list, important dates, and information on steps to remove the property from judgment.
- End of Redemption Period Notice by first class and certified mail in August the year following application for judgment. This letter informs property owners that the lawsuit was filed and that the redemption period will expire two (2) years after the Judgment unless redeemed and all interest in the property will be forfeit.
By the end of the Foreclosure process, a minimum of twenty (20) notices have been mailed informing property owners of the risk. Upon expiration of the redemption period the property shall be deeded to the County. Thereafter, every right and interest of any person in that property will be forfeited to Jefferson County.
Redeeming a property from Foreclosure
Prior to and during the foreclosure process there are several steps that a property owner can take to remove the property from foreclosure. Please contact our office at 541-475-4458 to confirm payoff amounts and what steps need to be taken to redeem the property.
- Prior to the Application for Judgment full payment of the year(s) causing foreclosure and any associated interest/fees will remove the property from the foreclosure list. After August 1st, all payments must be via certified funds (cash, cashier's check, or money order).
- After the Application for Judgment and publication of the foreclosure list payment via certified funds of the year(s) causing foreclosure and the associated interest/fees & 5% publication fee will remove the property from the foreclosure list and application for judgment.
- After Judgment is granted, all years shown on the judgment, plus interest/fees, must be paid in full by a party with a recorded interest in the property. This payment must be made via certified funds and will remove the property from the foreclosure list and the associated Court Judgment case.
Foreclosure Process Calendar
| Approximate Date | Important Events | Steps by Taxpayer to remove property from Foreclosure |
| June | Foreclosure Letter by First Class mail | Payment of delinquent tax and interest for the year(s) causing foreclosure |
| July | Foreclosure Letter by Certified mail | |
| Early August | Foreclosure List submitted for publication | Payment of delinquent tax and interest for the year(s) causing foreclosure Certified funds required from August 1 onward |
| August 16th or later |
Foreclosure List Published Application for Judgment filed Notice of proceedings by First Class & Certified mail |
Payment of delinquent tax and interest for the year(s) causing foreclosure and the 5% fee |
| 30 days after publication | Judgment granted by Circuit Court 2-year redemption period begins |
All taxes and interest shown on the judgment plus additional interest and penalties must be paid in full No partial payments can be accepted Only parties with a recorded interest in the property can remit payment |
| 1 year after judgment | End of Redemption Period Notice by First Class & Certified mail | |
| 1 year 11 months after judgment | Notice of expiration of redemption period published in two weekly newspaper issues | |
| 2 years after judgment | Redemption period ends. Property is deeded to County. |
All rights/interest are forfeit |
