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Oregon Revised Statutes

Or. Rev. Stat. § 311.505 (2026)

Due dates; interest on late payments; discounts on early payments

✓ current as of May 2026
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      311.505 Due dates; interest on late payments; discounts on early payments. (1) Except as provided in subsection (6) of this section, all taxes and other charges due from the taxpayer or property, levied or imposed and charged on the latest tax roll, shall be paid as follows:

      (a) The first one-third on or before November 15;

      (b) The second one-third on or before February 15; and

      (c) The remaining one-third on or before May 15 next following.

      (2) Interest shall begin to accrue, and shall be collected, at the rate of one and one-third percent per month, or fraction of a month, until paid, on any taxes on property, other charges, and on any additional taxes or penalty imposed for disqualification of property for special assessment or exemption, or installment thereof not paid on or before the following dates:

      (a) December 15, for the first one-third;

      (b) February 15, for the second one-third; and

      (c) May 15 next following, for the remaining one-third.

      (3) Discounts shall be allowed on partial or full payments of such taxes, made on or before November 15 as follows:

      (a) Two percent on two-thirds of such taxes so paid.

      (b) Three percent where all of such taxes are so paid.

      (4) For purposes of this section, “taxes” includes all taxes on property as defined in ORS 310.140 and certified to the assessor under ORS 310.060 except taxes assessed on any other property which have by any means become a lien against the property for which the payment was made.

      (5) All interest collected and all discounts allowed shall be prorated to the several municipal corporations, taxing districts and governmental agencies sharing in the taxes or assessments.

      (6) If the total property tax is less than $40, no installment payment of taxes shall be allowed. [Amended by 1953 c.49 §2; 1957 c.543 §1; 1965 c.344 §26; 1973 c.142 §1; 1975 c.704 §2; 1979 c.241 §9; 1979 c.703 §§1,3; 1987 c.529 §2; 1991 c.459 §252; 1997 c.819 §17; 1999 c.701 §1; 2021 c.548 §1]

Notes of Decisions
Cited in 33 cases (10 in the last 5 years), 1965–2025 · leading case: Parr v. Dep't of Revenue, 553 P.2d 1051 (Or. 1976).
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Parr v. Dep't of Revenue, 553 P.2d 1051 (Or. 1976). · cites it 12× “Defendant appeals from a decree of the Tax Court construing ORS 311.505(2) pertaining to interest charged on delinquent real property taxes.”
Portland Gen. Elec. Co. v. Dep't of Revenue, 7 Or. Tax 444 (Or. T.C. 1978). · cites it 6× “812(3), which provides in relevant part: "The interest provided by subsection (2) of this section shall be paid at the rate provided in subsection (2) of ORS 311.505 computed from the time the tax was paid or from the time the first instalment thereof was due whichever is the…”
S. Pac. Transp. Co. v. Dep't of Revenue, 852 P.2d 197 (Or. 1993). · cites it 3× “However, if taxes that are unpaid on July 1,1989, are paid prior to the effective date of this Act [October 3, 1989], the interest charged and collected upon payment shall be charged and collected at the rate of one percent per month, or fraction of a month, from the due date as…”
In re Pineda-Pineda, 510 B.R. 648 (Bankr. D. Or. 2014). “ORS 311.505(1). Real property taxes become delinquent on May 16th if not paid in full.”
Russell v. Sealed Power Corp., 563 P.2d 712 (Or. 1977). “Since the lease provides that "Lessee agrees to pay any taxes exceeding $1480 annually,” it is obvious from an arithmetical standpoint that the first installment due on this property in excess of $1,480 would not acrue *248 until May 15, 1976.”
Parr v. Dep't of Revenue, 6 Or. Tax 259 (Or. T.C. 1975). · cites it 3× “First, the words of the pertinent part of the statute, ORS 311.505: “(2) Interest shall be charged and collected on any taxes or instalment thereof, not so paid, at the rate of two-thirds of one percent per month, or fraction of a month until paid.”
D.E. Shaw Renewable Investments, LLC v. Dept. of Rev., 25 Or. Tax 58 (Or. T.C. 2022). “See ORS 311.505 (listing due dates for payment; requiring interest for underpayment); ORS 311.”
Lee v. Douglas Cnty. Tax Collector (Or. T.C. 2022). · cites it 10× “The remainder of the order remains unchanged. Plaintiff appeals Defendant’s denial of a property tax discount, the imposition of interest, and two returned payment fees for the 2021-22 tax year.”
Lee v. Douglas Cnty. Tax Collector (Or. T.C. 2022). · cites it 9× “3 The issues presented are (1) whether Plaintiff is entitled to a property tax discount under ORS 311.505, (2) whether Plaintiff is liable for the returned payment fees, and (3) whether Plaintiff is liable for the accrued interest.”
Kusuma v. Dept. of Rev. & Washington Cnty. Assessor (Or. T.C. 2023). · cites it 9× “3 1 The court’s references to the Oregon Revised Statutes (ORS) are to the 2019 edition.”
S. Pac. Transp. Co. v. Dep't of Revenue, 12 Or. Tax 278 (Or. T.C. 1992). · cites it 5× “160(2) provides: *281 “Interest shall accrue on the additional taxes collected pursuant to subsection (1) of this section as if the property had been properly assessed in the year that any portion of the value was placed on the tax roll in the manner and at the interest rates…”
Schytz v. Yamhill Cnty. Assessor (Or. T.C. 2024). · cites it 7× “ANALYSIS The issues presented are follows: (1) whether Plaintiff’s property tax payments were mailed in time to be allowed a discount under ORS 311.505,4 and, if not, (2) whether interest is due on the unpaid tax.”
Show all 33 citing cases →
— Or. Rev. Stat. § 311.505(1) — 11 cases
In re Pineda-Pineda, 510 B.R. 648 (Bankr. D. Or. 2014). “ORS 311.505(1). Real property taxes become delinquent on May 16th if not paid in full.”
S. Pac. Transp. Co. v. Dep't of Revenue, 852 P.2d 197 (Or. 1993). “However, if taxes that are unpaid on July 1,1989, are paid prior to the effective date of this Act [October 3, 1989], the interest charged and collected upon payment shall be charged and collected at the rate of one percent per month, or fraction of a month, from the due date as…”
Portland Gen. Elec. Co. v. Dep't of Revenue, 7 Or. Tax 444 (Or. T.C. 1978). “812(3), which provides in relevant part: "The interest provided by subsection (2) of this section shall be paid at the rate provided in subsection (2) of ORS 311.505 computed from the time the tax was paid or from the time the first instalment thereof was due whichever is the…”
Lee v. Douglas Cnty. Tax Collector (Or. T.C. 2022). “The remainder of the order remains unchanged. Plaintiff appeals Defendant’s denial of a property tax discount, the imposition of interest, and two returned payment fees for the 2021-22 tax year.”
S. Pac. Transp. Co. v. Dep't of Revenue, 12 Or. Tax 278 (Or. T.C. 1992). “160(2) provides: *281 “Interest shall accrue on the additional taxes collected pursuant to subsection (1) of this section as if the property had been properly assessed in the year that any portion of the value was placed on the tax roll in the manner and at the interest rates…”
— Or. Rev. Stat. § 311.505(1)(a) — 2 cases
Schytz v. Yamhill Cnty. Assessor (Or. T.C. 2024). “ANALYSIS The issues presented are follows: (1) whether Plaintiff’s property tax payments were mailed in time to be allowed a discount under ORS 311.505,4 and, if not, (2) whether interest is due on the unpaid tax.”
Tillamook Lodging LPI v. Tillamook Cnty. Assessor (Or. T.C. 2025).
— Or. Rev. Stat. § 311.505(2) — 15 cases
Parr v. Dep't of Revenue, 553 P.2d 1051 (Or. 1976). “Defendant appeals from a decree of the Tax Court construing ORS 311.505(2) pertaining to interest charged on delinquent real property taxes.”
S. Pac. Transp. Co. v. Dep't of Revenue, 852 P.2d 197 (Or. 1993). “However, if taxes that are unpaid on July 1,1989, are paid prior to the effective date of this Act [October 3, 1989], the interest charged and collected upon payment shall be charged and collected at the rate of one percent per month, or fraction of a month, from the due date as…”
Portland Gen. Elec. Co. v. Dep't of Revenue, 7 Or. Tax 444 (Or. T.C. 1978). “812(3), which provides in relevant part: "The interest provided by subsection (2) of this section shall be paid at the rate provided in subsection (2) of ORS 311.505 computed from the time the tax was paid or from the time the first instalment thereof was due whichever is the…”
Parr v. Dep't of Revenue, 6 Or. Tax 259 (Or. T.C. 1975). “First, the words of the pertinent part of the statute, ORS 311.505: “(2) Interest shall be charged and collected on any taxes or instalment thereof, not so paid, at the rate of two-thirds of one percent per month, or fraction of a month until paid.”
S. Pac. Transp. Co. v. Dep't of Revenue, 12 Or. Tax 278 (Or. T.C. 1992). “160(2) provides: *281 “Interest shall accrue on the additional taxes collected pursuant to subsection (1) of this section as if the property had been properly assessed in the year that any portion of the value was placed on the tax roll in the manner and at the interest rates…”
— Or. Rev. Stat. § 311.505(2)(c) — 1 case
Lee v. Douglas Cnty. Tax Collector (Or. T.C. 2022). “3 The issues presented are (1) whether Plaintiff is entitled to a property tax discount under ORS 311.505, (2) whether Plaintiff is liable for the returned payment fees, and (3) whether Plaintiff is liable for the accrued interest.”
— Or. Rev. Stat. § 311.505(3) — 8 cases
Portland Gen. Elec. Co. v. Dep't of Revenue, 7 Or. Tax 444 (Or. T.C. 1978). “812(3), which provides in relevant part: "The interest provided by subsection (2) of this section shall be paid at the rate provided in subsection (2) of ORS 311.505 computed from the time the tax was paid or from the time the first instalment thereof was due whichever is the…”
Kusuma v. Dept. of Rev. & Washington Cnty. Assessor (Or. T.C. 2023). “3 1 The court’s references to the Oregon Revised Statutes (ORS) are to the 2019 edition.”
Kusuma v. Washington Cnty. Assessor (Or. T.C. 2022).
Lee v. Douglas Cnty. Tax Collector (Or. T.C. 2022). “The remainder of the order remains unchanged. Plaintiff appeals Defendant’s denial of a property tax discount, the imposition of interest, and two returned payment fees for the 2021-22 tax year.”
Lee v. Douglas Cnty. Tax Collector (Or. T.C. 2022). “3 The issues presented are (1) whether Plaintiff is entitled to a property tax discount under ORS 311.505, (2) whether Plaintiff is liable for the returned payment fees, and (3) whether Plaintiff is liable for the accrued interest.”
— Or. Rev. Stat. § 311.505(3)(a) — 3 cases
Lee v. Douglas Cnty. Tax Collector (Or. T.C. 2022). “The remainder of the order remains unchanged. Plaintiff appeals Defendant’s denial of a property tax discount, the imposition of interest, and two returned payment fees for the 2021-22 tax year.”
Lee v. Douglas Cnty. Tax Collector (Or. T.C. 2022). “3 The issues presented are (1) whether Plaintiff is entitled to a property tax discount under ORS 311.505, (2) whether Plaintiff is liable for the returned payment fees, and (3) whether Plaintiff is liable for the accrued interest.”
Schytz v. Yamhill Cnty. Assessor (Or. T.C. 2024). “ANALYSIS The issues presented are follows: (1) whether Plaintiff’s property tax payments were mailed in time to be allowed a discount under ORS 311.505,4 and, if not, (2) whether interest is due on the unpaid tax.”
— Or. Rev. Stat. § 311.505(3)(b) — 7 cases
Schytz v. Yamhill Cnty. Assessor (Or. T.C. 2024). “ANALYSIS The issues presented are follows: (1) whether Plaintiff’s property tax payments were mailed in time to be allowed a discount under ORS 311.505,4 and, if not, (2) whether interest is due on the unpaid tax.”
Lee v. Douglas Cnty. Tax Collector (Or. T.C. 2022). “The remainder of the order remains unchanged. Plaintiff appeals Defendant’s denial of a property tax discount, the imposition of interest, and two returned payment fees for the 2021-22 tax year.”
Lee v. Douglas Cnty. Tax Collector (Or. T.C. 2022). “3 The issues presented are (1) whether Plaintiff is entitled to a property tax discount under ORS 311.505, (2) whether Plaintiff is liable for the returned payment fees, and (3) whether Plaintiff is liable for the accrued interest.”
Tillamook Lodging LPI v. Tillamook Cnty. Assessor (Or. T.C. 2025).
Amerson v. Yamhill Cnty. Assessor (Or. T.C. 2014).
— Or. Rev. Stat. § 311.505(4) — 1 case
Miller v. Dep't of Revenue, 14 Or. Tax 176 (Or. T.C. 1997).
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