Linn County residents should have received property tax statements, which were mailed Oct. 16, according to county officials..
If you did not receive your tax statement, contact the Linn County Assessment and Taxation office at (541) 967-3808 or email [email protected] to get a duplicate copy.
Taxes are levied based on the property’s assessed value. The real market value on the property tax statement is based on the assessment date of Jan. 1, 2026. The real market value is the estimated amount of money that an informed seller could reasonably expect from an informed buyer in an arm’s-length transaction.
The cumulative real market value of all property in Linn County is $30 billion (up over $1 billion), and the Assessed Value of all property in Linn County is $14.77 billion (up over $700 million).
Those who pay taxes in full by Nov. 16, 2026 (Nov. 15 falls on a Sunday) will receive a 3% discount. Make sure to mail early so your envelope is postmarked by Nov. 16.
With changes at the post office, many envelopes are not postmarked for several days after mailing. You can also go into the post office and get your envelope hand cancelled (hand stamped) on or before the due date from a postal worker.
There is a payment drop box at the west end (Ferry Street) entrance of the Linn County Courthouse in Albany, on the left side of the doors.
You can look up your individual tax information at https://www.linncountyor.gov/assessor/page/account-detail
Taxes can be paid on-line at https://www.linncountyor.gov/assessor/page/online-tax-payments.
The site also features videos that explain the property tax system at https://www.linncountyor.gov/assessor/page/property-tax-informational-videos.
Property Tax Payment Schedule
To avoid interest charges and receive any applicable discount choose one of the following payment schedules:
Full Payment: Receive a three percent (3%) discount on the current year, if paid in full by Nov. 16. We accept postmark. Mail early to receive a timely postmark.
Two-thirds Payment: Receive a two percent (2%) discount on the current year, if the first two-thirds payments are made by Nov 16. Pay the final one-third balance by May 17.
One-third Payment: No discount allowed. Pay one-third by Nov. 16. Pay a second one-third payment by Feb. 16. Pay the final one-third balance by May 17.
Reminder: Notices are not sent for February or May payments.
Interest is charged on any past due installment for the schedule you choose. Statute determines the interest rate.
Property owners with questions or concerns may contact the Assessor’s Office at (541) 967-3808, or by email at [email protected].
Those who disagree with their real market value are encouraged to request a review prior to filing an appeal. There are instructions on the back of all property tax statements that describe how to file an appeal. The deadline for filing an appeal is Dec. 31, 2026.
– Alex Paul, Linn County Communications