Tax Sales and Sheriff Sales in Oregon

How tax sales work in Oregon

Oregon sells the property itself: the buyer gets a deed, and the owner's chance to pay ends at or before the sale.

What the buyer earns. Redemption before the county takes title: interest at the delinquent-tax rate in ORS 311.505(2) plus a 5% penalty and a fee (ORS 312.120) – paid to the county, not an investor..

Redemption. Two years from the date of the judgment of foreclosure (ORS 312.120); redemption ends when the tax collector deeds the property to the county (ORS 312.200). No redemption after the county's later sale..

When and where the sales are held

Who runs them: County tax collector files the foreclosure; the county governing body orders disposal and the county sheriff conducts the public auction of county-owned property (ORS 275.110–275.120).

When: Foreclosure list is filed and published once a year (counties commonly file in August–October); county sales of foreclosed property are scheduled as each board of commissioners orders..

Where: Public oral auction by the sheriff at a county facility after notice published once a week for four consecutive weeks (ORS 275.120); some counties also list certain residences with brokers (ORS 312.520)..

The list of parcels for each sale is published by the office that runs it, usually a few weeks ahead, in the county's legal newspaper and on the county or platform site. UX Search does not list tax sale parcels; these sales are run by the counties and the platforms they contract, and the links on this page go to the official sources.

Sheriff sales and foreclosure sales in Oregon

Most Oregon home loans are secured by trust deeds and foreclosed non-judicially: the trustee conducts the sale after serving the occupant at least 120 days ahead and publishing notice once a week for four successive weeks, the last more than 20 days before the sale (ORS 86.774), and there is no redemption after a trustee's sale. Mortgages (and trust deeds a lender chooses to foreclose in court) are foreclosed judicially with a sheriff's execution sale, after which the debtor has a 180-day redemption period (ORS 18.964).

A tax sale and a sheriff sale are different animals even when the same office runs both. A tax sale clears unpaid property taxes and in most states wipes out junior liens; a mortgage foreclosure sale pays the lender and may leave tax liens in place. Before bidding at either, pull the title, read the judgment or the tax certificate, and know which liens survive the sale in Oregon.

Official sources for Oregon

• ORS Chapter 312 – Foreclosure of Property Tax Liens
• ORS 275.120 – Notice of sale of county property
• ORS 86.774 – Service and publication of trustee's sale notice
• Jefferson County – Property Tax Foreclosure timeline

Statute: ORS ch. 312 (Foreclosure of Property Tax Liens), esp. 312.010, 312.050–312.060, 312.120, 312.200, 312.500–312.560; ORS ch. 275 (county property sales); ORS 86.705–86.815 (trust deeds); ORS 18.860–18.993.

Questions people ask

Does Oregon sell tax liens or tax deeds?

Oregon sells the property itself: the buyer gets a deed, and the owner's chance to pay ends at or before the sale. Oregon counties do not sell tax liens. After taxes are three years delinquent the county tax collector files a foreclosure proceeding in circuit court; following judgment the owner has two years to redeem by paying the judgment plus interest and a 5% penalty, after which the tax collector deeds the property to the county. The county then disposes of the property under ORS 312.500–312.560 / ORS 275, typically by a sheriff's public auction after four weeks of published notice, and the buyer gets a deed from the county with no further redemption.

How long is the redemption period after a tax sale in Oregon?

Two years from the date of the judgment of foreclosure (ORS 312.120); redemption ends when the tax collector deeds the property to the county (ORS 312.200). No redemption after the county's later sale.

What does the buyer earn if the owner redeems in Oregon?

Redemption before the county takes title: interest at the delinquent-tax rate in ORS 311.505(2) plus a 5% penalty and a fee (ORS 312.120) – paid to the county, not an investor.

Who runs tax sales in Oregon?

County tax collector files the foreclosure; the county governing body orders disposal and the county sheriff conducts the public auction of county-owned property (ORS 275.110–275.120). Public oral auction by the sheriff at a county facility after notice published once a week for four consecutive weeks (ORS 275.120); some counties also list certain residences with brokers (ORS 312.520).

When are tax sales held in Oregon?

Foreclosure list is filed and published once a year (counties commonly file in August–October); county sales of foreclosed property are scheduled as each board of commissioners orders.

Are sheriff sales in Oregon judicial?

Most Oregon home loans are secured by trust deeds and foreclosed non-judicially: the trustee conducts the sale after serving the occupant at least 120 days ahead and publishing notice once a week for four successive weeks, the last more than 20 days before the sale (ORS 86.774), and there is no redemption after a trustee's sale. Mortgages (and trust deeds a lender chooses to foreclose in court) are foreclosed judicially with a sheriff's execution sale, after which the debtor has a 180-day redemption period (ORS 18.964).

Can anyone bid at a tax sale or sheriff sale in Oregon?

Generally yes, with registration through the office or platform that runs the sale, and often a deposit or proof of funds. Payment is usually due the same day or within a few days in certified funds, and the property is sold as is with whatever title questions come with it. Read the county's terms for the sale you are bidding in; they differ from one county to the next in the same state.

Written from the Oregon statutes and official county pages, last checked October 27, 2026. Rules change by session and by county; the official sources above control. UX Search is independent, lists no tax sale parcels and never takes a bid.