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Oregon Tax Deed Sales and Auctions

Oregon sells the deed itself, so no statutory investor interest rate applies under ORS Chapter 312. Tax Sale Atlas holds the sale calendar, auction platform and list locations for all 36 Oregon counties, each read from the county’s own official pages and checked against the statute on Sep 25, 2026.

Oregon is a tax deed state that sells no tax lien certificates. Read more…

Once three years have passed from the earliest delinquency, the county tax collector, with the district attorney, brings one in rem foreclosure proceeding a year in circuit court against every parcel on the foreclosure list. The court enters judgment and orders the parcels sold directly to the county, not to investors. The owner and lienholders then have two years from the judgment to redeem. Parcels still unredeemed are deeded to the county, and only then can an investor buy, when the county disposes of the property under ORS 312.520 and ORS chapter 275: former primary residences are listed with a real estate broker, and other parcels go to a public high-bid auction with a minimum bid of two-thirds of fair market value. Any surplus over the county's allowable costs goes to the former owner through the State Treasurer.

Rules verified Sep 25, 2026 against Oregon Statutes.

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Sale type: Tax deed
Redemption: 2 years
Auction method: premium bid
Over-the-counter: Available

Every displayed fact carries a source badge. Verified Sep 25, 2026 against official county and state pages.How we verify

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Tax deed sales

The deed process can lead to property ownership. Confirm the steps below, the interest conveyed, and the title and possession requirements for the parcel. If the parcels you are bidding on are vacant land rather than houses, see what buying land at a tax sale hands you.

Auction method: premium bid

Runs afterA statutory clock, not an investor's application. More…

Real property taxes go delinquent after May 15. Once three years have elapsed from the earliest delinquency, the parcel is subject to foreclosure; within two months after the day of delinquency each year the tax collector prepares the foreclosure list, and three months after the day of delinquency the tax collector, with the district attorney, institutes one general in rem proceeding in circuit court. The court gives judgment and orders the parcels sold directly to the county. The owner then has two years from the judgment to redeem, and every parcel not redeemed is deeded to the county by the tax collector. Only after that deed can the county offer the property to the public. A county may by ordinance shorten the wait for property subjected to waste or abandonment under ORS 312.122.

Run byThe county. The county governing body orders the sale of tax-foreclosed property, fixes the minimum price and terms, and directs the county sheriff to conduct the auction under ORS 275.110; ORS 312.520 also allows a county to engage a private party to operate and advertise the auction for a fee capped at three percent of the surplus. More…

Former primary residences are sold through a licensed real estate broker or agent the county lists them with. Counties run their own programs, usually from a property management, tax title, or facilities office. No statewide auction contractor or shared law firm was found, and the Department of Revenue supervises the foreclosure proceedings under ORS 312.020 but does not run or schedule the sales.

DepositNo statewide deposit amount. ORS 275.110 leaves the conditions and terms of sale to the county governing body's order, and the notice of sale states them. More…

Deposits, bidder registration, and accepted forms of payment therefore vary by county; read the county's notice of sale before the auction.

Balance dueUnder ORS 275.190 the sale is to the highest and best bidder either for cash, or for at least 10 percent of the price in cash with the rest paid under a purchase agreement in equal installments over no more than 20 years at an interest rate the county sets, and the county must say in its advertisement which terms apply. More…

A sale for cash may be structured as an earnest money deposit followed by one payment of the balance. The payment deadline is set by the county's sale terms.

Surplus proceedsOregon now returns equity to the former owner. More…

Under ORS 312.530 the surplus is the value of the property, which is the sale price at a broker or auction sale, less the county's allowable costs: the judgment and post-judgment interest, taxes that would have accrued through the sale, county maintenance and title costs, local improvement liens filed with the county, nuisance abatement costs, and reasonable foreclosure and disposition fees including legal, appraisal, commission, and auction fees. The county holds the gross proceeds in a separate interest-bearing account, determines the surplus within 60 days, gives the former owner an itemized accounting, and delivers the surplus to the State Treasurer as unclaimed property within 30 days of determining it. The former owner, or heirs and certain successors, claim it from the State Treasurer; a creditor with a valid lien or debt may also claim against it. These rules apply to claims where the owner received the ORS 312.125 notice on or after May 25, 2023.

Confirm marketability and insurance requirements with a title professional. Budget any title-clearing work and delays before relying on a resale. See the due diligence guide, or check what survives a tax deed in Oregon.

Redemption, delinquency, and over-the-counter at a glance

Redemption

How longRedemption in Oregon runs before the public ever buys. More…

After judgment the parcels are held by the county for two years from the date of the judgment of foreclosure, unless redeemed sooner, and the former owner keeps possession during that period unless waste is committed. At least one year before the period ends the tax collector mails a notice of expiration of redemption, and 10 to 30 days before it ends the tax collector publishes a general notice. Unredeemed parcels are then deeded to the county, and all rights of redemption terminate when the deed to the county is executed. A buyer at the county's later sale therefore takes property that is no longer subject to any redemption right. ORS 275.180 separately lets the county governing body sell a parcel back to the record owner or contract purchaser of record at any time, without notice, for the taxes and interest charged when the county acquired it plus six percent a year; that is a discretionary repurchase, not a redemption right.

What the owner paysThe full amount applicable to the property under the judgment, with interest as provided by law, plus a penalty of five percent of the judgment amount and a fee: 50 dollars if redeemed before the certified-mail notice of expiration is given, and afterward the greater of 50 dollars or the county's actual title search cost. More…

The penalty and fee are in lieu of all foreclosure costs. Before judgment, a parcel can instead be removed from the proceeding by paying what is owed, plus a five percent penalty once the foreclosure list has been published.

Delinquency

How it startsOregon property taxes are payable in thirds: the first on or before November 15, the second on or before February 15, and the last on or before May 15, with discounts for paying by November 15. More…

Taxes on real property not paid on or before May 15 are delinquent. Late installments accrue interest at one and one-third percent per month, or fraction of a month, until paid, which is 16 percent a year. The tax is a lien on the property from July 1 of the year it is levied, and the tax lien has priority over all other liens, judgments, mortgages, and encumbrances regardless of when they were recorded. A parcel becomes subject to foreclosure when three years have elapsed from its earliest date of delinquency.

Over-the-counter

How to buyOregon has no standing statewide over-the-counter list. More…

Under ORS 275.200, when land the county ordered sold remains unsold after the sheriff's sale, the county governing body may sell it at private sale without further notice for not less than the largest bid made at the sheriff's sale or, if there was no bid, at a price the county considers reasonable but no less than 15 percent of the sheriff's-sale minimum. ORS 275.225 separately allows a private sale, after a published notice and a 15-day wait, of parcels with a real market value under 15,000 dollars that cannot be built on. Many counties keep an available-property list for these sales and take sealed or first-come offers. For property governed by ORS 312.520, a parcel that fails to sell at the second auction may instead be kept by the county or transferred to a nonprofit, so post-auction inventory varies by county and must be confirmed with the county office.

What is available

No statewide Lands Available list. Unsold tax-foreclosed inventory stays with each county.

Every state has its own name for what goes unsold, so check what Oregon calls its leftover tax-sale inventory.

Governing statutes

ORS Chapter 312 ORS 312.010 ORS 312.030 ORS 312.040 ORS 312.050 ORS 312.090 ORS 312.100 ORS 312.120 ORS 312.122 ORS 312.200 ORS 312.270 ORS 312.520 ORS 312.530 to 312.560 ORS 275.110 to 275.225 ORS 311.505 ORS 311.405

All 36 Oregon counties

Sales are organized by county. Search your city or county and compare the available sale details. Where deed-sale formats are listed, filter for online or in-person sales. Certificate platforms appear where that sale type is available.

Frequently asked questions

Does Oregon sell tax lien certificates?

No. Oregon sells no tax lien certificates to investors. The county forecloses the tax lien in circuit court and the court orders the parcel sold directly to the county. Investors can only buy after the redemption period ends and the county takes a deed, when the county sells the property at auction or through a broker.

How long before an Oregon property can be foreclosed for taxes?

Three years from the earliest date of delinquency. Real property taxes are delinquent if not paid by May 15. Once three years have passed, the parcel goes on the annual foreclosure list and the tax collector starts the circuit court proceeding three months after the day of delinquency.

What is the redemption period for Oregon tax foreclosures?

Two years from the date of the foreclosure judgment. The owner, heirs, and lienholders of record may redeem by paying the judgment amount with interest, a five percent penalty, and a fee. Counties that adopt an ordinance can cut this to 30 days for property found to be wasted or abandoned. Redemption ends when the county takes its deed, so no redemption right survives against a later buyer.

See all Oregon FAQ

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