Lebanon property tax: where it goes
A Lebanon house pays 2.103% of its taxable value in property tax. For a house at $159,182 of value before exemptions, that's about $3,348 a year.
Tax is levied on assessed value (AV), the value calculated under Measure 50.
Who taxes this house
| Taxing agency | Rate | On $159,182 |
|---|---|---|
| Linn County (incl. local option levy and 4-H extension) | 0.43% | $685 |
| City of Lebanon (incl. bond) | 0.5799% | $923 |
| Lebanon Fire District (incl. bond) | 0.235% | $374 |
| Lebanon Aquatic District | 0.0218% | $35 |
| Lebanon urban renewal (UR II, UR III, North Gateway, Mill Race) | 0.144% | $229 |
| Lebanon Community School District #9 (incl. bond) (schools) | 0.5982% | $952 |
| Linn-Benton Community College (incl. bonds) (schools) | 0.0663% | $106 |
| Linn-Benton-Lincoln Education Service District (schools) | 0.0277% | $44 |
| Total | 2.103% | $3,348 |
2026-27 tax year, Linn County code area 00905 (City of Lebanon).
Ways to pay less
- Pay the property tax in full by November 16. Paying in full by Nov. 16, 2026 takes 3% off the current year; paying the first two-thirds by then takes 2% off. The one-third payment gets no discount. How: Pay online through Point & Pay (a fee applies), by mail (postmarked by November 16) or at the courthouse drop box.
- Seniors and disabled homeowners: property tax deferral. If you qualify, the Oregon Department of Revenue pays your county property taxes on November 15 each year. A lien is placed on the property and deferral accounts accrue 6 percent interest yearly. The household income limit for 2026 is $70,000. How: File the application with the county assessor by April 15, or late from April 16 to December 1 with a fee.
- Disabled veterans and surviving spouses: property tax exemption. Veterans with a disability rating of at least 40%, or the surviving spouse or registered domestic partner of a veteran, may be entitled to a reduction of the assessed value of their home. You must own and live on the property. How: File the application with the Linn County Assessor between January 1 and April 1.
Dates
| When | What |
|---|---|
| Nov 16, 2026 (in 25 days) | Property tax due: paying in full by Nov. 16 takes 3% off and paying two-thirds takes 2% off; the one-third option has no discount (Nov. 15 falls on a Sunday) |
| Feb 16 | Second one-third property tax payment due |
| Apr 1 | Disabled veteran / surviving spouse exemption applications due to the assessor (filing window January 1 to April 1) |
| Apr 15 | Senior & disabled property tax deferral applications due to the county assessor (late filing from April 16 to December 1 with a fee) |
| May 17 | Final one-third property tax payment due |
Pay or manage it
Sources
- Linn County 2026-27 Summary of Assessment and Tax Roll
- Linn County: tax statements are in the mail (Oct 2026)
- Linn County 2026-27 SAL Table 1a, assessed value by code area
- Oregon DOR: senior and disabled property tax deferral
- Linn County Assessor: exemptions
- https://www.linncountyor.gov/assessor/page/online-tax-payments
Checked October 21, 2026. Every number here comes from the public sources listed, matched by our checker.
Rates change every year; this page shows when it was last checked. Nothing here is legal, tax or insurance advice.