Selling land with back taxes in Oregon

How Oregon handles unpaid property taxes

Oregon enforces unpaid taxes against the land itself, not just a lien on it. Once your redemption rights end, ownership passes, and in some states that happens before any auction. The rule below says when, so plan to sell before then.

The redemption rule in Oregon: County forecloses by judgment. Owners and lienholders can redeem for 2 years after the judgment of foreclosure by paying the judgment amount, interest, a 5% penalty and a fee. If unredeemed, the tax collector deeds the property to the county and all redemption rights end. A county ordinance can cut the period to 30 days after a hearing, for wasted property or property left unoccupied 6 months and losing value. Since September 26, 2025, a former owner can claim any surplus when the county disposes of the land (ORS 312.500 to 312.560).

Law: ORS 312.120, 312.122, 312.200, 312.500 to 312.560. Rules change, so confirm with the county tax collector.

What to do before the tax sale

• Call the county tax office and get the exact amount owed and the next sale date.
• Decide whether you want to keep the land. If not, selling before the sale stops the interest and penalties from growing.
• Gather the parcel number and any tax bills. A buyer and the title company need them to order a payoff.

Oregon land at a glance

• Average farm real estate value: $3,880 per acre (2026, USDA).
• Average property tax on farmland: about $13.07 per acre per year (2022 Census of Agriculture).
• Transfer tax: No state deed or transfer tax. Oregon's constitution bars state and local taxes on real property transfers, except taxes in effect on December 31, 2009. Washington County keeps such a tax, at $1 per $1,000 of the selling price (0.1%). County recording fees still apply.
• Seller disclosure: A vacant lot with no dwelling falls outside Oregon's seller property disclosure statute. The statute covers real property consisting of or improved by one to four dwelling units (plus condos, timeshares and manufactured dwellings on owned land).

These are statewide averages, not an appraisal. See selling land in Oregon for county values, or try the land value estimator.

How a cash sale handles this

Liberty Acres is a family-owned cash land buyer. We buy land anywhere in the US, in any condition, including land with back taxes, inherited land and land with no road access. We pay back taxes and all closing costs, use no agents and charge no commissions, and close through a title company, escrow company or real estate attorney who pays you by wire or check.

Common questions