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 Linn County Assessor / Tax Collector.
Effective rate
no single countywide effective rate is published; Oregon property taxes vary by local taxing district.
Statement mailing
On or before October 25, 2026; the official Linn County tax calendar states October 25 is the last day for the tax collector to mail statements.
Payment deadline
For Oregon tax year 2026-27: full payment or 2/3 payment is due November 15, 2026, observed November 16, 2026 because November 15 is Sunday; the remaining 1/3 installment is due February 15, 2027, observed February 16, 2027 because February 15 is a legal holiday; the final 1/3 is due May 15, 2027, observed May 17, 2027 because May 15 is Saturday. Full payment receives a 3% discount, 2/3 payment a 2% discount, and installment payments no discount.
Valuation protest
For the 2026 tax year, Linn County Board of Property Tax Appeals filings are due December 31, 2026; the county tax calendar identifies December 31 as the last day to file an appeal.
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.