2026 fiscal calendar
Know the tax date before it becomes a penalty date.
Tax bills, payment rules, and valuation-review windows are controlled by the local jurisdiction and the governing state framework. The verified record below separates published figures from dates that require confirmation with Baker County Assessor's Office / Baker County Treasurer/Tax Collector.
Effective rate
no single countywide effective rate is published; Oregon property taxes vary by local taxing district.
Statement mailing
End of October through the first part of November 2026; the official Baker County Treasurer states tax statements arrive in that period.
Payment deadline
For tax year 2026, full payment is due November 15, 2026 for a 3% discount; a 2/3 payment is due November 15 with the final 1/3 due May 15, 2027; a 1/3 payment is due November 15, 2026, with later installments due February 15 and May 15, 2027.
Valuation protest
For tax year 2026, petition the county Board of Property Tax Appeals / Property Value Appeals Board after tax statements are mailed and no later than December 31, 2026; the county-specific 2026 petition form and mailing date were not yet published in the official sources reviewed.
Critical payment warning
Do not assume a grace period.
The verified county record identifies the payment timing above but does not establish a universal penalty schedule for this page. Late charges, interest, collection costs, tax-sale procedures, and lien or foreclosure timelines can depend on state law and the local collector’s process. If the deadline is close or a balance is delinquent, contact the tax collector directly and request the current payoff amount in writing.
Treat the published payment deadline as a hard operational date and retain your receipt or confirmation number.
Read the calendar in order
From assessment to collection
1. Valuation and notice
Review the assessment notice as soon as it arrives. The protest window may run from the notice date rather than from the payment due date.
2. Statement and account review
Match the tax statement to the parcel or account number and confirm exemptions, assessed value, taxing units, credits, and balance.
3. Payment confirmation
Use the official collector channel, then save the receipt, transaction reference, and date posted. A bank submission is not always the same as a county posting date.