Tax Lien and Deed SalesOregon
Oregon Tax Deed Sales and the 2026 Rules in Oregon (OR)
Oregon (OR) tax deed sales follow a county foreclosure, so the county can sell land only after it takes the deed about 5 years into the delinquency. That is 3 years of delinquent taxes plus 2 years of redemption after judgment, when owners can still pay with a 5% penalty (ORS 312.010, 312.120, 312.200).
Oregon is a deed state on our tax sales map. There are no investor liens. Buyers deal with the county after it owns the land.
On this page (8)
Oregon at a Glance
| Item | Oregon value | Source |
|---|---|---|
| Foreclosure eligibility | 3 years of delinquency | ORS 312.010 |
| Redemption period after judgment | 2 years | ORS 312.120 |
| Redemption penalty | 5% of the judgment amount | ORS 312.120 |
| Redemption fee | $50 (or title search cost after notice) | ORS 312.120 |
| Surplus notice deadline | within 60 days | ORS 312.550 |
| Unclaimed surplus | to the State Treasurer as unclaimed property | ORS 312.560 |
Oregon Tax Sale Rules Matrix
Oregon’s matrix shows a deed system with no investor liens, where owners get 2 years after the foreclosure judgment to redeem and pay a 5% penalty. The rows come from Oregon Revised Statutes chapter 312, as published by the Oregon Legislature.
| Rule | Oregon | Statute |
|---|---|---|
| System | Tax deed after judicial foreclosure | ORS 312.010, 312.200 |
| What is sold | Property deeded to the county | ORS 312.200, 312.520 |
| Interest to buyer | None. The redeeming owner pays the judgment, interest, a 5% penalty and a fee | ORS 312.120 |
| Sale method | County may keep the property, transfer it to a nonprofit, list it with a broker or sell at auction | ORS 312.520 |
| Redemption period | 2 years from the foreclosure judgment (shorter by county ordinance for waste or abandonment). Ends when the deed is executed | ORS 312.120, 312.122, 312.200 |
| Who conducts | County tax collector, with the district attorney | ORS 312.050 |
| Sale timing | Foreclosure starts 3 months after the latest delinquency day once 3 years have passed. Deed after redemption ends | ORS 312.010, 312.050, 312.200 |
| Surplus rule | Claimant (usually the former owner) entitled to surplus. County notice within 60 days. Unclaimed surplus to the State Treasurer | ORS 312.530 to 312.560 |
Read the sale-method row as a menu, not a schedule. ORS 312.520 lets a county keep the land, give it to a nonprofit, list it with a broker or auction it, and it holds the proceeds in a separate interest-bearing account until the surplus is worked out. So in Oregon you may buy tax-foreclosed property through a real estate listing rather than an auction. Watch the county’s property management or tax office for both.
How Oregon Compares (OR)
In Oregon the earliest county deed comes about 5 years after taxes go delinquent. That is 3 years to become subject to foreclosure plus 2 years of redemption after judgment. That is the same 5-year mark at which California can first sell. All 4 of Oregon’s neighbours, Washington, Idaho, Nevada and California, are also deed states.
Redeeming Before the Deed
The owner can redeem during the 2 years after judgment by paying the full judgment amount, interest, a penalty of 5% of the judgment amount and a fee (ORS 312.120). The fee is $50 before the county mails its certified notice under ORS 312.125, and after that the greater of $50 or the county’s actual title search cost. The right to redeem ends when the tax collector executes the deed to the county (ORS 312.200).
Surplus and Recent Changes
Oregon now has a surplus process in ORS 312.500 to 312.560, so a claimant can recover value above what the county is owed. Surplus is the property’s value less the county’s allowable costs, including the judgment, later taxes and interest and foreclosure fees (ORS 312.530). The county must deliver a surplus notice within 60 days after a claim could arise, and it delivers unclaimed surplus to the State Treasurer as unclaimed property. Two recent bills shaped this. HB 4056 (2024) paused deeding to counties through December 31, 2025, according to the Legislature’s staff measure summary, and HB 2089 (2025) built the claim process. See tax sale surplus funds.
FAQ
Does Oregon Sell Tax Liens?
No, Oregon counties foreclose the tax lien in court, hold the property 2 years for redemption, then take a deed and may sell the property (ORS 312.010, 312.120, 312.200).
How Long Does an Oregon Owner Have to Redeem?
An Oregon owner has 2 years from the foreclosure judgment, unless the county shortens it by ordinance for property subject to waste or abandonment (ORS 312.120, 312.122).
What Does It Cost to Redeem in Oregon?
Redeeming costs the judgment amount plus interest, a 5% penalty and a fee of $50, or the county’s title search cost if larger once the certified-mail notice has gone out (ORS 312.120).
Do Former Owners Get Surplus in Oregon?
Yes, a claimant is entitled to the surplus the county determines, the county must send a surplus notice within 60 days, and unclaimed surplus goes to the State Treasurer as unclaimed property (ORS 312.540, 312.550, 312.560).
Sources
- ORS chapter 312 (312.010, 312.050, 312.120, 312.122, 312.200, 312.520 to 312.560). Oregon Legislature. https://www.oregonlegislature.gov/bills_laws/ors/ors312.html
- HB 4056 (2024) staff measure summary. Oregon Legislature. https://apps.oregonlegislature.gov/liz/2024R1/Downloads/MeasureAnalysisDocument/82659
- HB 2089 (2025) measure overview. Oregon Legislature. https://olis.oregonlegislature.gov/liz/2025R1/Measures/Overview/HB2089
This page explains the general process and is not legal advice. Rules change and courts interpret them, so confirm with an Oregon real-estate attorney before acting.