Benton County Assessor's Office Frequently Asked Questions

• The total tax levied on personal property becomes delinquent whenever any installment is not paid on or before the due date. The Tax Collector will send a notice of delinquency showing the total amount due, including interest, when any tax payment is not made.
• If no payment is made in response to the delinquency notice, the Tax Collector must;
• Issue a property tax warrant (a lien and a $54.00 fee applied to account).
• If payment for warrant is not received, the Tax Collector may:
• Seize and sell your property
• Attach a lien to your real property
• Garnish your bank account(s)
• Garnish your paycheck

There are three payment schedules available:

1. Pay in full by November 15th  - receive a 3% discount
2. Pay 2/3 by November 15th - receive a 2% discount on the payment, final 1/3 payment due by May 15th.
3. Pay 1/3 by November 15th - no discount is applied. Second 1/3 installment due by February 15th, and the final 1/3 installment due by May 15th.

• If a due date falls on a weekend or holiday, payments will be due the following business day

 The Tax Statement each year shows delinquent and current year taxes.

If there is an unpaid balance of taxes for a prior tax year, the payment options listed on the front of the tax statement will include that amount as well as the current year's payment due. The total amount listed in the payment options must be paid in order to take advantage of any applicable discounts. If you would like to pay only the delinquent portion of your bill please contact our office to verify the amount.

FIRST THREE YEARS OF DELINQUENCY

Property taxes may be paid in full by November 15 or in three installments: November 15, February 15, and May 15.  Taxes on real property not paid on or before May 15 of the tax year in which they are billed are delinquent.  For example, taxes billed in October 2017 are delinquent if not paid by May 15, 2018. The first day of delinquency is May 16, 2018.

One year passes on May 16, 2019;
Two years pass on May 16, 2020;
Three years pass on May 16, 2021;

Real Property is subject to foreclosure three years after the first date of delinquency. 

Interest continues to accrue at 1.333% on the 16th of each month.

Personal Property becomes delinquent whenever a trimester payment is not paid on or before its due date (ORS 311.510).  Personal Property is not subject to foreclosure.

FORECLOSURE PROCESS

Real Property is subject to foreclosure, three years after the first date of delinquency. 

Interest continues to accrue at 1.333% on the 16th of each month.

Beginning three years after the first date of delinquency the taxpayer will begin to receive additional notices informing them about the delinquency and the foreclosure process.

1st Notice - After May 15 - Delinquency - Informs taxpayer of the date which foreclosure proceedings will begin.
2nd Notice - After June 15 - Courtesy - Informs taxpayer of the required payment dates to avoid publication.
3rd Notice - After July 15 - Foreclosure – Mailed regular and certified 30 days prior to publication, to all properties with 3 years of delinquent tax.

JULY 15 is the last day to pay these taxes with a personal check.

Payments made after this date must be in the form of cash, money order, or cashier's check. No personal or business checks will be accepted.

AUGUST 15th is the last day to pay to avoid publication of a delinquent tax in the newspaper, usually the Corvallis Gazette Times.

Publication can be avoided by paying the full tax and interest on the tax year causing the foreclosure.

The last day to pay and avoid the 5% penalty is August 15 by 5:00 p.m. The payment must be delivered by this time, not postmarked. 

The property will be published in the local newspaper unless payment is received.

At this date the only acceptable form of payment is cash, money order, or certified funds.

Publication of foreclosed properties will occur in the month of August.  A penalty of 5% will be assessed on the total amount published (all delinquent taxes plus interest). Publication includes the name of the property owner, contract buyer, property identification, tax years of delinquency, amount of tax and interest.  At the time of publication, an Application for General Judgment is filed with the Circuit Court.

At any time up until General Judgment is received (approximately 30 days after newspaper publication), the property may still be removed from the foreclosure process by paying the year of taxes and interest that initiated the foreclosure, along with the 5% penalty.

The only acceptable form of payment is cash, money order, or certified funds.

Judgment is granted from the Circuit Court not less than 30 days after the application for judgment is filed.  After Judgment is secured, all years’ tax, interest, and penalties within the Judgement must be paid to redeem the property from foreclosure.

If you believe your property should not be part of the foreclosure process, you must file your answer with the court within 30 days of publication.

Two Year Redemption Period

Once the Circuit Court grants the General Judgment, the two-year redemption period begins.

To release your property during this period you must pay:

• Taxes and interest for all years shown in the Judgment.
• The 5% penalty.
• 9% interest annually on the judgment amount.
• Any fee for a Lien and Encumbrances Report completed during the second year.

Partial payments cannot be accepted.

Only the following can redeem the property:

Person(s) with recorded legal interest in the property at the date of judgment.

An heir or devisee of person(s) with a legal interest in the property.

A holder of a lien of record on the property (i.e. Mortgage Company).

During the two-year redemption period no value or name change should occur.  The owner listed in the judgment has the right of possession during the redemption period.  If the property is damaged or destroyed in any way during the period of redemption, it may be immediately acquired by the tax collector.

NOT LATER THAN ONE YEAR BEFORE THE REDEMPTION PERIOD EXPIRES: Notification is sent to all person(s) with a legally recorded interest in the property. The tax collector is responsible for providing this notice, by regular and certified mail, noting the date the period of redemption will end. Title companies provide reports to identify the lien holders that are notified. Actual cost of the litigation reports will be charged to the property.

County Acquires Deed

At the end of the two year redemption period, the Tax Collector deeds the property to the county, at which time all taxes, interest, and penalties are canceled.  Once the property has been deeded to the county, the taxpayer's ownership, as well as any vested interest holder rights, are terminated. Once acquired, the property becomes part of the county's land and can be sold at public auction to the highest bidder. 

There are some circumstances where the county can accelerate the redemption period.

For any other questions regarding the foreclosure process contact the tax department by phone at 541-766-6808 or by email at debbie.bauer@co.benton.or.us

When paying by mail, make your check or money order payable to Benton County Tax Collector. Please do not send cash through the mail.  Write your account number(s) on the front of your check or money order to ensure proper credit.

Make checks payable to: BENTON COUNTY TAX COLLECTOR

Mail tax payments to:

Benton County Tax Collector
PO Box 964
Corvallis, OR 97339

Make sure to mail your payment early enough to be postmarked timely.

We are not responsible for postmark delays.  We strongly recommend any payments sent on the 14th or 15th, be mailed at the Post Office counter with a hand stamp to avoid any postmark delays from a mail drop box or sorting facility. If payments are postmarked after the due date, discounts will be lost and interest will be charged.

• If your tax lot is split by multiple taxing code areas, you will receive one statement for each tax code.
• Personal property and utility properties may reside in multiple taxing code areas.
• If you own a personal property manufactured structure and the land on which it is resides

Please do not send post-dated checks. All checks are processed the same day received regardless of the date on the check.

The Oregon Constitution sets limits on the amount of property taxes that can be collected from each property tax account. The limits are often referred to as "M5 Limits". To calculate these limits, taxes are divided into two categories, education and general government. Some taxes, usually for general obligation bonds, are not subject to limitations. The limits are $5 per $1000 of Real Market Value (RMV) for education taxes and $10 per $1000 of RMV for general government taxes.

If taxes in either category exceed the limit for that property, the taxes are reduced or "compressed" until the limit is reached. Local option taxes are compressed first. If the local option tax is compressed to zero, and the limit still hasn't been reached, the other taxes in the category are proportionally reduced.

Mailing address changes can be in writing or by email by the owner of record. You may call the office at 541.766.6855 and request an address change form or put all pertinent information in a letter and mail it to our office at 4500 SW Research Way, Corvallis, OR 97333.

Oregon laws provide for a variety of property tax exemptions for both qualifying individuals and certain organizations. Each type of exemption has specific qualifications. Property tax exemptions are not automatic. Application for exemption must be made between January 1 and April 1 or April 15 of the year for which the exemption is being requested, depending on the type of exemption requested.

The Oregon Legislature set up programs that allow qualifying property owners to delay paying property taxes on their residence, including manufactured homes, houseboats, multifamily, and income-producing properties. If you qualify for one of the deferral programs, the state will pay your property taxes to the county. A lien will be placed on your property. You will be charged lien recording fees, which are deferred. Interest on the deferred taxes, at 6% per year, is also deferred. The taxes must be paid, with interest, when the owner dies or sells the property, moves or changes ownership.

To qualify for either deferral program, your total household income must be equal to or less than $38,500 for the preceding year. Household income includes both taxable and non-taxable income, including Social Security and pensions. The income limit may change each year. You must have a recorded deed to the property or you must be buying the property under a recorded sales contract. You may have a revocable trust.
You are not eligible for a deferral if you have a life estate in the property. For the Disabled Citizens' Property Tax Deferral, you must be receiving disability benefits on December 31 of the year before you apply. You must send a copy of your federal Social Security award letter with your deferral application. For the Senior Citizens' Property Tax Deferral, you must be at least 62 years of age by April 15 of the year you apply.

Qualifying non-profit organizations may have their property taxes canceled. The most common qualifying entities are: religious, fraternal, literary, benevolent, or charitable organizations and scientific institutions. Property for which an exemption is requested must be actively occupied and used by the organization in a way that furthers its stated purpose. The property must also be reasonably necessary. Any portion of the property that does not meet these criteria is subject to assessment and taxation the same as all other taxable property. Exemption is not automatic. An application must be filed with the Assessor between January 1st and April 1st. Certain leased property, real and personal, may also qualify for exemptions. Contact the Assessor's office at 541.766.6855 for filing procedures.

Some properties are eligible for reduced assessments through either farm use special assessment or forest special assessment. The guidelines for qualifying for farmland are influenced by zoning. Properties in an Exclusive Farm Use (EFU) zone must be farmed with intent to make a profit. If these properties are employed in a farm activity, and there are annual sales of commodities, the properties may qualify for farm use special assessment.

Properties zoned other than EFU can also qualify for farm assessment using the same guidelines, with two important differences. There are specific income requirements and the operator must file an IRS schedule F. Income must be confirmed by the IRS schedule F or Farm Schedule and said form must be supplied to our office on request. Non-zoned properties must prove that they have met the farm income level for 3 of the past 5 years before they are eligible for farm use special assessment. Property in an EFU zone must have been farmed the prior year to be eligible for special assessment. Property can also receive a designated forestland assessment.

Forestland is identified as being held or used for the predominant purpose of growing and harvesting trees of a marketable species. The property must be adequately stocked with a marketable species. Properties can also qualify based on a formal reforestation plan. Landowners in the Designated Forestland program may make application into the Small Tract Forestland (STF) program if they own 10 to 4,999 designated forestland acres in Oregon. This program is assessed at 20% of the special assessed value. Landowners will pay a privilege tax at harvest.

Once in the STF program landowners cannot opt out. If you purchase land under the STF option and you meet the requirements, you may apply to continue in the program. Application must be made within 30 days after the date the county assessor issues a notice of intent to disqualify under ORS 321.716.
You may file an application for continued qualification after the date stated above if:
The application is filed on or before December 15 of the first year the land would have otherwise been disqualified from STF, and you pay a $200 late filling fee at the time the application is filed.

Designated Forest landowners who wish not to apply into the STF option will be assessed at 100% of the special assessed value and will not pay a privilege tax at harvest.

If a property is removed from one of these special assessment programs, a disqualification penalty will be calculated and may be collected. (Only collectible if the land is changed significantly enough that it could not go back into the Special Assessed Program). The penalty is basically a 5-year recovery of the tax savings received by being under special assessment. Farm special assessed properties in an EFU zone are subject to a disqualification penalty of up to 10 years; EFU & MPA (Multi-Purpose Agriculture) is up to 10 years; Non-EFU 5 years; and STF up to 10 years. Specific questions regarding these programs should be directed to 541.766.6855.

If the Assessor's RMV for the new addition is less than $10,000 the value will be added to the RMV only. Under M50 guidelines you will not be assessed or taxed for the additions under $10,000 unless they fall under the 5-year $25,000 category

There are a variety of reasons for the differences in taxes and they vary from property to property. There may be exemptions or special assessments involved. Value differences may also result due to quality of construction, location, building size, number of outbuilding, zoning, etc.

Yes. You must provide documentation of the error.

To remove a deceased person's name from an account, that person must have held title with someone else with the right of survivorship. The death certificate must be recorded with the County Clerk's Office.

If the start date is before July 1 you have 30 days from the start/sign date to apply for exemption.

Property taxes are based on a tax rate per $1000 of assessed value. The rate is comprised of several different taxing districts that vary depending on the location of your property. Each district has an individual tax rate and the consolidated tax rate combines the rates for the various taxing districts in that area.

Your property is in two different code areas and has been split for tax purposes only. Part of your property may be in a fire district, within city limits or even different school districts. A comparison of the two statements will show the different districts in which your property is located.

Cost and value is not always the same thing. Our conclusion of RMV is based on what the property would sell for in an open market transaction. Not everyone can build their own home; those who can benefit from not paying labor costs see this savings reflected in the sales price of their property.

You may appeal a decision of BOPTA to the Magistrate Division of the Oregon Tax Court by filing a written complaint. The assessor may also appeal the board's decision. Standard cases require a $252 filing fee and are not limited by value. You may represent yourself or be represented by an Oregon-licensed attorney, appraiser, or real estate broker, or by a person duly qualified to practice public accountancy in Oregon. Your employee who regularly does your tax work may also represent you. Complaints must be filed with the Magistrate Division within 30 days (not one month), after the board's order is mailed to you. To get appeal forms write to: Clerk, Oregon Tax Court, Magistrate Division, 1163 State Street, Salem OR 97301. You can also order forms by calling 503.986.5650 or by calling your county assessor.

Taxable personal property includes machinery, equipment, furniture, and etc. held for use in a business. This includes any property being used in a business, property not currently being used, in storage, or held for sale.

If you have filed a return in prior years we have included with your form an asset list. Review the asset list for changes and note all changes on the list. If there are no changes please write none or no change in each section on the return. If you have an asset list you do not need to re-list your property on Schedule 5, list only new equipment in this section. Complete Schedules 1-4 and the Taxpayer's Declaration. Verify your property location and make any changes to name and mailing address in the box with your pre-printed name and address. Make sure to sign the return. Return the completed form, asset list and any addition or deletions to our office. If you are filing for the first time you must complete the entire form. This includes all schedules, property location, date business began in the county and the Taxpayer's Declaration. You must provide a complete and itemized list on Schedule 5 and you may not use vague descriptions like furniture, equipment, or misc.

No. We mail forms to all known businesses at the end of December. However, failure to receive one doesn't mean you don't have to file. You may print a form from our website, come into our office, or call and have one mailed to you.

You need to notify our office regarding the sale. Complete the section of the form pertaining to a sold business and the Taxpayer's Declaration and mail the return back to us. We will send a new form to the new owner. If you choose to give your form and asset list to the new owner to file, you must still notify us of the sale. You cannot assume that the new owner will file the form. If you sold your business after January 1 you are responsible for filing the return for that tax year. Provide the sales information as above and we will change our records to reflect the change of ownership for the next assessment date. The tax statement will be sent to the owner as of January 1.

Yes. For a return to be considered timely filed it must be properly completed. Incomplete returns are not considered filings and all returns filed after March 15, will receive a penalty.

No. Oregon law does not allow the Assessor to waive a late penalty. That can be done only at the Board of Property Tax Appeals (BOPTA). You may appeal your penalty to them after you receive your tax statement in the fall and before December 31