Marion County Oregon - Foreclosure

Tax Office

Foreclosure

Delinquent Real Property Taxes and Foreclosure

Sale of Tax-Foreclosed Property

Information regarding the sale of tax-foreclosed property in Marion County, Oregon, may be accessed via the web by clicking here, or:

          Property Management Division
          Marion County Finance Dept.
          451 Division St. NE, 2nd Floor
          PO Box 14500
          Salem, OR 97309

Telephone: (503) 566-3942
Email: property@co.marion.or.us

The Marion County Tax Collection Department has no information regarding the sale of tax-foreclosed property.

Real Property Foreclosure

In Oregon, real property is usually subject to foreclosure three years after property taxes become delinquent. Any real property tax remaining unpaid on May 16 is delinquent.

For example, if the 2012-13 taxes were not paid in full before May 16, 2013, they are delinquent.

On May 16, 2014, these taxes would be one year delinquent.
On May 16, 2015, these taxes would be two years delinquent.
On May 16, 2016, these taxes would be three years delinquent and the property would be subject to foreclosure.

Notices of Delinquent Taxes

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

APPROXIMATE DATE 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 strongly recommended 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.

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