Marion County is required to begin foreclosure proceedings if the oldest unpaid tax year is 3 or more years delinquent. Real property taxes are considered delinquent on May 16 of each year per ORS 312.010. For example, if the 2016-17 real property taxes were not paid in full:
On May 16, 2017, they are delinquent.
On May 16, 2018, these taxes would be one year delinquent.
On May 16, 2019, these taxes would be two years delinquent.
On May 16, 2020, these taxes would be three years delinquent
and the property is subject to foreclosure.
Tax statements are mailed each October. The tax statement shows the amount of delinquent tax due as well as taxes for the current year. The year that will cause foreclosure is clearly marked. Delinquent tax notices are mailed each June. These notices show the date that foreclosure proceedings would begin, even if that date is three years away.
Additional delinquency notices are sent by both regular mail and certified mail to owners of record of properties subject to foreclosure.
Foreclosure Process Time Line
Action by County
Action by Taxpayer to End Foreclosure Process
|June||Delinquent notices are sent indicating the date that proceedings are to begin.||Payment of delinquent tax and interest for the year(s) causing foreclosure.|
|July/August||Letters are sent by regular and certified mail to owners of property subject to foreclosure. Lien holders of such properties may ask to be notified as well.|
Payment of delinquent tax and interest for the year(s) causing foreclosure.
Payment by cash or cashier's check is required from this point forward.
|Early August||Foreclosure list is prepared and submitted for publication in a newspaper of general circulation in the county.||Payment of delinquent tax and interest for the year(s) causing foreclosure.|
|August 16 or later|
Foreclosure list published.
Application for judgment filed in circuit court.
|Payment of delinquent tax and interest for the year(s) causing foreclosure plus a penalty of 5% of the total tax and interest owed on the property.|
|30 days after publication||Judgment is granted by the circuit court.
2-year redemption period begins|
During the redemption period, payments may only be accepted from parties with a recorded interest in the property at the date of the judgment.
All taxes and interest shown on the judgment plus additional interest and penalties must be paid in full.
Partial payments cannot be accepted.
|1 year after judgment is granted.||County sends letters by regular and by certified mail as notice that the redemption period will end in 1 year.|
|1 year, 11 months after judgment is granted.||Notice of expiration of redemption period is published in two weekly issues of a newspaper.|
|2 years after judgment is granted.||
Redemption period ends. Property is deeded to the county. The county may choose to sell the property.||All ownership rights are lost.|
Tax Foreclosure Information