Oregon Tax Deed & Tax Lien Sales 2026

How tax sales work in Oregon

Oregon does not sell tax liens and does not hold a public sale at the point of foreclosure. Once taxes on a property have been delinquent for three years, the county tax collector files a single foreclosure action in circuit court covering every delinquent parcel. The court enters a judgment, and the property enters a two-year redemption period during which the county is the lienholder.

If no one redeems by the end of those two years, the county takes a deed. Only then does the property become available to investors, through the county’s surplus property program under Chapter 275. Each county decides when and whether to sell, so the market is thin and highly local.

Redemption and interest

During the two years following the foreclosure judgment, the owner or any interested party can redeem by paying the judgment amount plus interest and costs to the county. That interest goes to the county, not to an investor. Once the county holds the deed and later sells the parcel, there is no redemption right for the former owner.

Buyers therefore acquire the property outright and earn no interest. The county sets a minimum bid, often based on an appraisal or a percentage of real market value rather than just the tax debt, which limits deep discounts on desirable parcels.

When and where sales happen

Sales happen when a county has enough inventory to justify one. Larger counties such as Multnomah, Lane and Marion may hold a sale each year; rural counties may go several years between sales. Most are conducted in person at the county courthouse or administrative building, either by oral auction or sealed bid, and some counties have begun using online platforms. Terms typically require a deposit at the sale and payment in full within a short window.

What to check before you bid

Confirm zoning and whether the parcel lies inside an urban growth boundary, since land outside is often restricted to resource use. Check for wetlands, floodplain and steep slope overlays. Verify legal access, as many surplus parcels are landlocked remnants. Review the county’s terms for any reserved easements, timber rights or mineral rights.

How AuctionScouts helps here

AuctionScouts monitors county surplus property announcements across Oregon, scores each parcel from 0 to 100 and flags access and zoning constraints along with any surviving liens. The calendar tracks each county’s sale date and deposit deadline.