tax deed
Oregon tax deed guide
Oregon tax foreclosure initially places the property with the county during a statutory redemption period. A later county property sale is a separate real-estate transaction.
Source review applies to the named instrument and scope in the worked example below. It does not cover every county procedure or transaction in Oregon.
When does the clock start?
Section 312.120 runs the ordinary two-year redemption period from the foreclosure judgment.
How and when is a return earned?
No statutory investor interest accrues daily, monthly or annually on this completed deed purchase.
What amount earns a return?
The purchase price is a real-estate acquisition cost, not an interest-bearing certificate balance or guaranteed redemption principal.
What happens at redemption?
Eligible persons may redeem during the judgment-based period by paying the required amount to the county.
When does earning end?
The county deed and later resale follow expiration of the applicable rights and procedures.
Does property use change the rules?
Classification sources checked 2026-09-15. Review applies to the procedures described below; calculator support is stated separately.
County redemption normally lasts two years after foreclosure judgment. A county ordinance and hearing can shorten the process for qualifying waste or abandonment; the abandonment condition includes six consecutive months of specified nonoccupancy and substantial actual or threatened depreciation. An empty-looking parcel alone is insufficient.
Under §312.520, residential zoning plus use as the former owner’s primary residence when the foreclosed taxes were assessed changes the county’s sale channel. Subject to the statute’s retention, transfer and unsuccessful-listing provisions, those properties are listed through a broker. Confirm the 2025 Act’s notice-date applicability.
What to verify before bidding
Check judgment and redemption-notice dates, ordinance and hearing findings, historic primary residence, zoning and county disposition documents.
What this calculator covers
The example begins after county foreclosure and applicable owner rights have ended. It does not calculate shortened redemption or select the county’s sale channel.
Try the rules
What this deed purchase earns
Oregon — completed county tax-foreclosed property purchase. A private buyer acquires county property after tax foreclosure, expiration of the applicable owner rights and county disposition. Excludes county judgment interest, shortened-redemption proceedings, existing lienholder payments, disputed deeds and federal rights.
The purchase price is a real-estate acquisition cost, not an interest-bearing certificate balance or guaranteed redemption principal.
The prefilled amounts and any collector conventions below are illustrative assumptions. Confirm those facts for an actual holding.
Holding the property
No statutory interest over time.
The flat line shows no statutory investor interest. Your purchase price is not a repayable lien balance; property value and resale proceeds are separate.
Statutory investor interest is not applicable to this completed property purchase. There is no guaranteed repayment of the purchase price or interest.
View values at each change
| Date | Statutory interest |
|---|---|
| Jan 1, 2026 | $0.00 |
| Jan 1, 2027 | $0.00 |
No statutory investor interest accrues daily, monthly or annually on this completed deed purchase. Values use the inputs above and the same calculator as the worked example.
No statutory interest for this instrument. Statutory investor interest is not applicable to this completed property purchase. There is no guaranteed repayment of the purchase price or interest.
- A private buyer acquires county property after tax foreclosure, expiration of the applicable owner rights and county disposition.
- Section 312.120 ordinarily holds property for two years from the foreclosure judgment for redemption to the county; §312.122 can shorten that period. This is before the later private purchase.
- The holding date does not start an investor interest clock. A $25,000 deed purchase still has no statutory interest entitlement after one day, six months or one year; this does not value the property at $25,000 or promise its repayment.
- Track rental income, actual sale proceeds, ownership expenses and gains or losses separately. Taxpayer delinquency charges and interest payable by a financed buyer are not investor earnings.
- Excludes county judgment interest, shortened-redemption proceedings, existing lienholder payments, disputed deeds and federal rights.
Illustrative statutory components only, not investment profit. Nonrefundable overbids and fees can produce a loss even when interest is earned. Cash receipts, property value, sale proceeds and booked income are separate.
Before you bid
What to watch for
- Do not start the two-year owner clock at a later investor’s auction date.
- Calculator scope: A private buyer acquires county property after tax foreclosure, expiration of the applicable owner rights and county disposition. Excludes county judgment interest, shortened-redemption proceedings, existing lienholder payments, disputed deeds and federal rights.
Read the rules
Official sources
Use the governing law and the county’s sale terms to confirm the rules for your certificate or deed.
Keep reading
Related guides
Compare nearby states, then return to the full library or the product page that matches this instrument.