Step 1 and 2: Delinquent Taxes and Real Property Foreclosure

Step One:  Delinquent Taxes

If there is an unpaid balance for a prior tax year, the payment options listed on the front of the tax statement will include that amount as well as the current year's payment due. The total amount listed in the payment options must be paid in order to take advantage of any applicable discounts. If you would like to pay only the delinquent portion of you bill please contact our office to verify the amount.

FIRST THREE YEARS OF DELINQUENCY

Property taxes may be paid in full by November 15 or in three installments: November 15, February 15, and May 15.  Taxes on real property not paid on or before May 15 of the tax year in which they are billed are delinquent.  For example, taxes billed in October 2019 are delinquent if not paid by May 15, 2020. The first day of delinquency is May 16, 2020.

  • One year passes on May 16, 2021;
  • Two years pass on May 16, 2022;
  • Three years pass on May 16, 2023;

Real Property is subject to foreclosure three years after the first date of delinquency. 

Interest continues to accrue at 1.333% on the 16th of each month.

Personal Property becomes delinquent whenever a trimester payment is not paid on or before its due date (ORS 311.510).  Personal Property is not subject to foreclosure.

NOTE: If the 15th, or any other due date, falls on a weekend or holiday, the county will accept payments as timely the next business day.

Step Two: Notification Process

The Fall Tax Statement each year shows delinquent and current year taxes. If there is a delinquent year that will cause the property to be subject to foreclosure it is noted with an (*) asterisk.

You will receive additional notices informing you about the delinquency and the foreclosure process.

1st Notice - After May 15 - Delinquency - Informs you of the date which foreclosure proceedings will begin.

2nd Notice - After June 15 - Courtesy - Informs you of the required payment dates to avoid publication.

3rd Notice - After July 15 - Foreclosure - Mailed 30 days prior to publication, all properties with 3 years delinquent tax.

AUGUST 10th is the last day to pay these taxes with a personal check.

Payments made after AUGUST 10th  must be in the form of cash, money order, certified funds, or cashier's check. No personal or business checks will be accepted.

AUGUST 15th is the last day to pay to avoid publication of a delinquent tax in the paper of general circulation.

  • Publication can be avoided by paying the full tax and interest on the tax year causing the foreclosure.

  • The last day to pay and avoid the 5% penalty is August 15 by 5:00 p.m. The payment must be delivered by this time, not postmarked.  The property will be published unless payment is actually received.

  • At this date the only acceptable form of payment is cash, money order, or certified funds.

Publication, known as the "Tillamook County Foreclosure List" will occur on August 29th, in the Headlight Herald, and a penalty of 5% will be assessed on the total amount published (all delinquent taxes plus interest). Publication includes the name of the property owner, contract buyer, property identification, tax years of delinquency, amount of tax and interest.

At the time of publication, County Counsel files an application for General Judgment with the Circuit Court.

  • At any time up until General Judgment is received (approximately 30 days after publication), the property may still be removed from the foreclosure process by paying at least the year(s) taxes and interest which initiated the foreclosure, plus the 5% penalty.

  • The only acceptable form of payment is cash, money order, or certified funds.

If you believe your property should not be part of the foreclosure process, you must file your answer with the court within 30 days of publication.

Judgment is granted from the Circuit Court not less than 30 days after the application is filed.

After Judgment is secured all years' tax, interest, and penalties must be paid to redeem the property.

Go to:
Step Three:  Two Year Redemption Period
Step Four:  County Acquires Deed

Additional Foreclosure Information from the Department of Revenue

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