Statements 2026/27 property tax statements for Lincoln County are scheduled to be mailed on October 23, according to a release from the Lincoln County Assessor.
Taxes can be paid in full or in thirds, with an initial payment due by November 16th, 2026. Full payments made by November 16th, 2026 will receive a 3% discount, while two-thirds payments will receive a 2% discount. For property owners making one-third payments, the second payment will be due by February 16th, 2026, and the third payment will be due by May 17th, 2026.
Payments can either be made electronically online, mailed with a postmark on or before November 15th, dropped off at a collection box located in the courthouse parking lot or in person at the tax office, located in room 205, on the second floor of the county courthouse.
Visit the following webpage for more information about property tax payments:
Values
The assessment date of property for property tax purposes is January 1st of each year. Overall, Real Market Value of all property in Lincoln County is up approximately 1.3% from January 1, 2025 to January 1, 2026. This value change reflects market conditions for existing property, development of new property, and destruction or removal of old property.
Countywide Assessed (taxable) Value has increased approximately 3.6% overall. However, most property owners will see a 3% increase in their Assessed Value, which is normal.
This is due to Measure 50 – a constitutional amendment approved by Oregon voters in 1997 which aimed to limit annual property tax growth. When Measure 50 was first implemented, a “Maximum Assessed Value” was assigned to each property, which equaled the property’s 1995 value minus 10%, according to the release.
Maximum Assessed Value is generally restricted to 3% annual growth. For each year following 1997, property is assessed on the lesser of its Maximum Assessed Value or its Real Market Value. So, if the Real Market Value remains higher than the Maximum Assessed Value, the Assessed Value can increase up to 3%. This is the most common scenario. However, a property’s Assessed Value may increase more or less than 3%, or even decrease. Following are two primary reasons:
• New construction, development, damage/destruction or other changes to property, considered a “Measure 50 Exception” event, may add to or lower the property’s Maximum Assessed Value.
• Following a market downturn, if a property’s Real Market Value drops below its Maximum Assessed Value, the property is assessed at its Real Market Value. The Assessed Value may fluctuate up or down annually with the market, with no limitation, until it returns to or above the Maximum Assessed Value. At that point, the Assessed Value will once again be restricted to 3% annual growth under Measure 50.
Levies
Total property taxes, fees and special assessments are up approximately 3.6% from last year, the release states. Generally, property taxes are a product of assessed value and underlying taxing district rates. Like changes in assessed values, changes in tax rates can impact overall property taxes. Below are notable taxing district rate changes this year. Rates are displayed as a dollar amount per $1,000 assessed value for properties within the District’s service area.
• Lincoln County Local Option Levy: New 5-year local option levy for Veterans Services with a rate of $0.035
• Makai Special Road District District: New 5-year local option levy with a rate of $0.85
• Siletz Area Enhanced Law Enforcement Service District: Budget reduction, resulting in a rate decrease of -$0.15
• City of Depoe Bay: No sewer bond levy for 2026, resulting in a net rate decrease of -$0.64
There are 85 taxing districts in Lincoln County, including education districts, health districts, city, county, port, fire protection, water, road, special assessment districts and urban renewal. Most taxing districts have varying tax rates and geographic boundaries, so overall rates for individual properties vary by location.
NEW for Rural Fire Protection Districts: See attached “House Bill 3940 (2025)” flyer summarizing changes to property subject to Rural Fire Protection District taxes beginning in 2026/27.
Taxes
Property tax statements display total amounts imposed by individual taxing districts, along with current and prior year property values. Values for both years are categorized by land, structure, total real market value and total assessed value. Taxpayers disputing their property values are encouraged to contact the Assessor’s office. Appraisal staff will be available to answer questions and review properties for value adjustments up to December 31, 2026. Taxpayers also have the option to file petitions with the Property Value Appeals Board until December 31, 2026. Appeal rights are described in detail on the back of the tax statement.
Lincoln County Assessor’s and Tax Collector’s offices are currently open to public service Monday through Friday, 8:30 a.m. – 5 p.m.. Generally, value and tax-related questions can be answered by phone or email. County courthouse offices are also open for walk-in visits. Contact information for both offices is listed below.
Assessor’s Office:
225 West Olive Street, Rm 207
541-265-4102
Tax Office:
225 West Olive Street, Rm 205
541-265-4139