Oregon Revised Statutes

Or. Rev. Stat. § 311.507 (2026)

Discount allowed for certain late payments

✓ current as of May 2026

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311.507 Discount allowed for certain late payments. (1) Notwithstanding the requirement in ORS 311.505 (3) that to receive a discount upon payment of taxes, the taxes must be paid on or before November 15, the discount provided by ORS 311.505 (3) shall be allowed:

(a) If the taxes are paid within 15 business days after the date the tax statement is mailed or otherwise delivered by the tax collector, or by November 15, whichever is the later;

(b) If under ORS 311.252 (2) or 311.253, the mortgagee or other person has received from the county a defective or inaccurate computer record, and the taxes are paid within 15 business days after the corrected computer record is delivered to the mortgagee or person, or by November 15, whichever is later;

(c) If the reason for nonpayment by November 15 is on account of the county not providing a computer record pursuant to a mutual agreement as provided under ORS 311.253 and tax statements are substituted by the county for the computer record. To receive a discount pursuant to this paragraph, the taxes must be paid within 20 business days after the tax collector mails or otherwise delivers the tax statements, or the taxpayer has been notified in writing by the tax collector that the computer record will not be provided, whichever date is later; or

(d) Except under conditions described in ORS 311.229 (2), if property or value is added to the tax roll under ORS 311.208 and the taxes becoming due as a result of the addition are paid in the period prior to the 16th day of the month next following the month of their extension.

(2) Nothing in this section shall affect the due dates of the installment payments or the computation of interest upon failure to pay the installment on the date due. As used in this section, business days mean days other than Saturdays and legal holidays. [1979 c.703 §14; 1985 c.613 §27; 1987 c.313 §1; 1991 c.459 §254; 1993 c.23 §1; 1997 c.114 §1; 2001 c.303 §11; 2003 c.108 §4; 2019 c.360 §4]

Notes of Decisions

Cited in 3 cases (1 in the last 5 years), 1994–2022 · leading case: Kusuma v. Washington Cnty. Assessor (Or. T.C. 2022).

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Kusuma v. Washington Cnty. Assessor (Or. T.C. 2022). “See ORS 311.507; see also ORS 311.250(4). Interest is charged on property taxes that are not paid when due.”

Multnomah Cty v. Dept. of Rev. (Baker Commodities), 13 Or. Tax 153 (Or. T.C. 1994). · cites it 2× “Defendant argues that a billing sent after the omitted property was added to the roll in January 1993 constitutes a “tax statement” for purposes of ORS 311.507. However, ORS 311.250 sets forth the information that a tax statement must contain.”

O'Neill v. Multnomah Cnty. Assessor (Or. T.C. 2012). “ORS 311.507(1). However, the exceptions in that statute deal primarily with lateness caused by the county’s own tardiness in mailing tax statements, the existence of defective records, or a failure by a county to mail statements or maintain the proper records.”

— Or. Rev. Stat. § 311.507(1) — 1 case

— Or. Rev. Stat. § 311.507(1)(a) — 1 case

Multnomah Cty v. Dept. of Rev. (Baker Commodities), 13 Or. Tax 153 (Or. T.C. 1994). “Defendant argues that a billing sent after the omitted property was added to the roll in January 1993 constitutes a “tax statement” for purposes of ORS 311.507. However, ORS 311.250 sets forth the information that a tax statement must contain.”

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