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 your bill, please contact our office at 541-247-3305 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 2022 are delinquent if not paid by May 15, 2023. The first day of delinquency is May 16, 2023.
One year passes on May 16, 2024;
Two years pass on May 16, 2025;
Three years pass on May 16, 2026;
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.
TAX FORECLOSURE PROCESS
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.
The Fall Tax Statement each year shows delinquent and current year taxes.
Beginning three years after the first date of delinquency 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 July 15 - Courtesy Foreclosure Notice-Mailed 30 days prior to publication, all properties with 3 years delinquent tax. Informs you of the required payment dates to avoid publication.
3rd Notice - On date of publication-Notice of Foreclosure Proceeding-Includes case number and 5% publication fee. Notifies property owner of 30 days to pay or file an answer with court to be removed from judgment.
JULY 17 is the last day to pay these taxes with a personal check.
- Payments made after this date must be in the form of cash, money order, or cashier's check. No personal or business checks will be accepted.
AUGUST 4th 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 4 by 5 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 will occur in the month of August, in the Curry Coastal Pilot, 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.
TWO YEAR REDEMPTION PERIOD
Once the circuit court grants General Judgment, the two-year redemption period commences.
To release your property during this period you must pay:
- Taxes and interest for all years shown in the Judgment.
- The 5% penalty.
- 9% interest annually on the judgment amount.
- Plus either a $50.00 redemption fee assessed in the first year of redemption OR a fee for a Lien and Encumbrances Report completed during the second year, whichever is greater.
- Partial payments cannot be accepted.
Only the following persons can redeem the property:
- Person(s) with recorded legal interest in the property at the date of judgment.
- An heir or devisee of person(s) with a legal interest in the property.
- A holder of a lien of record on the property (i.e. mortgage company).
During the two-year redemption period no value or name change should occur. The owner listed in the judgment has the right of possession during the redemption period. If the property is damaged or destroyed in any way during the period of redemption, it may be immediately acquired by the tax collector.
NOT LATER THAN ONE YEAR BEFORE THE REDEMPTION PERIOD EXPIRES: Notification is sent to all person(s) with a legally recorded interest in the property. The tax collector is responsible for providing this notice, by regular and certified mail, noting the date the period of redemption will end. Title companies provide reports to identify the lien holders that are notified. Actual cost of the litigation reports will be charged to the property.
Acquires Deed
At the end of the two-year redemption period, the Tax Collector deeds the property to the county, at which time all taxes, interest, and penalties are canceled. Once the property has been deeded to the county, the taxpayer's ownership, as well as any vested interest holder rights, are terminated.
For any other questions regarding the foreclosure process contact the Curry County Tax Collector by phone at (541) 247-3305.