What is the property tax rate in Jackson County?

The combined effective property tax rate in Jackson County, Oregon is approximately 0.83%.

Jackson County Property Tax Calculator (2026) — Oregon Property Tax Almanac

Property Tax in Jackson County, 2026

A calculator and field guide for Medford-area homeowners — and for anyone considering a move to Jackson County — including Oregon's Measure 5 (1990) limit of $5/$1,000 RMV for education + $10/$1,000 RMV for general government, Measure 50's (1997) Maximum Assessed Value with 3% annual growth cap, the Senior and Disabled Citizen Property Tax Deferral (lien-based, not exemption), and the partial Disabled Veteran Exemption (~$31K AV reduction).

Jackson County, home to Medford and 225k Oregonians, operates under Oregon's distinctive constitutional property tax system established by two voter initiatives: Measure 5 (1990) capping total taxes at $5 per $1,000 of Real Market Value (RMV) for education + $10 per $1,000 of RMV for general government, and Measure 50 (1997) establishing Maximum Assessed Value (MAV) with a 3% annual growth cap. Tax = Assessed Value × permanent tax rate per $1,000, where AV is the LESSER of MAV and RMV. New buyers inherit the seller's existing MAV — no reset on sale (unlike California's Proposition 13).

How the bill is built

Oregon's property tax calculation has multiple steps. Step 1: Real Market Value (RMV). The Jackson County Assessor's Office determines RMV every year as of January 1. Step 2: Maximum Assessed Value (MAV). MAV was initially set at 90% of 1995-96 RMV and grows at no more than 3% per year. Step 3: Assessed Value (AV). AV = lesser of MAV or RMV. For most long-term Oregon owners, MAV is well below RMV, so AV = MAV. Step 4: Apply permanent tax rate. Tax = AV × permanent rate ÷ $1,000. Jackson's combined permanent rate is approximately $13.20/$1,000 of AV. Step 5: Measure 5 compression check. If total taxes exceed $5/$1,000 RMV (education) or $10/$1,000 RMV (general govt), local option levies are reduced first, then permanent rate components proportionally — known as "compression."

The 3% MAV cap creates dramatic disparities between long-term owners and new buyers. Two identical houses on the same Portland street — one owned since 1995, one purchased in 2026 — can have wildly different tax bills. The 1995-owner's MAV grew at 3%/year from a 1995-96 baseline; the 2026-buyer inherits the prior owner's MAV (not a reset to current RMV). For a typical Portland home, long-term owners often pay tax on AV that is 50-60% of current RMV. This is unique to Oregon — Oregon does NOT reset MAV when ownership changes, unlike California (Prop 13) which resets to purchase price on sale.

Oregon's Senior and Disabled Citizen Property Tax Deferral Program is a deferral, not an exemption. Owners 62+ (and disabled owners) with income below ~$57K and home value under $301K can defer property tax payments to the State of Oregon — which pays the bill annually and places a 6% interest lien on the property, repaid when the home is sold or transferred. This protects cash-poor / asset-rich seniors from being forced out by rising tax bills, but does NOT reduce the underlying tax. The home value cap excludes substantial portions of Portland metro housing — Multnomah County eligibility is limited.

Oregon's Disabled Veteran Exemption is partial, not full. Veterans with 40%+ service-connected disability receive a flat ~$26,400 reduction in AV (2026 indexed); 100% disabled veterans (or 60%+ with income below ~$25K single / $32K married) receive ~$31,400 reduction. Both are PARTIAL — substantially less generous than the full exemptions in TX, FL, NJ, VA, MD, MI, and other states. On a typical Oregon home with AV of ~$300K (post-MAV cap), this saves approximately $440-$555/year. Surviving spouses retain the exemption.

2026 Jackson County rate breakdown (permanent rate per $1,000 of MAV-capped AV (Measure 50), Medford district)

Taxing entity	Rate
Combined permanent tax rate (~$13.20 / $1,000 AV)	13.2000
Combined total	13.2000

As of April 26, 2026 · From Jackson County Assessor's Office.

Note: Jackson County is **southwestern Oregon** — anchored by Medford (~85K, the largest city in the Rogue Valley) and Ashland (~22K, the cultural-tourism heart of Southern Oregon and home to the Oregon Shakespeare Festival). The Rogue Valley sits at the convergence of the Cascade and Klamath mountain ranges, supporting one of Oregon's most-acclaimed wine regions (Rogue Valley AVA, particularly known for Tempranillo and Cabernet Sauvignon — warmer climate than Willamette Valley's pinot noir focus).

Note: Jackson County effective property tax rates run approximately **0.83% — among the lowest in Oregon**, reflecting moderate combined mill rates and relatively stable home values. Medford ~$13.20/$1,000 AV, Ashland ~$14.10/$1,000 (slightly higher due to Ashland's additional school and cultural-district levies), Central Point ~$12.65/$1,000. Median home values around $400K combined with the lower effective rate produce median annual bills around $3,320 — meaningfully below Portland metro.

Note: For relocation buyers: Jackson County is the **destination Southern Oregon** option — strong outdoor recreation (Crater Lake National Park is ~80 min northeast, Rogue River whitewater rafting, Mt. Ashland skiing), Mediterranean-influenced climate (warmer/drier than Portland), substantial Bay Area retiree migration, and Ashland's year-round Shakespeare Festival economy. The trade-off: smaller job market, some wildfire risk (the 2020 Almeda Fire destroyed substantial portions of Talent and Phoenix). Medford has the only mid-sized airport in Southern Oregon (Rogue Valley International).

Deductions and exemptions for 2026

Oregon homeowner property tax relief operates almost entirely through Measure 50's structural MAV cap rather than line-item homestead deductions. The two explicit programs are: (1) the Senior and Disabled Citizen Property Tax Deferral Program (lien-based deferral, not exemption), and (2) the partial Disabled Veteran Exemption (~$26K-$31K AV reduction).

Measure 50 Maximum Assessed Value cap (universal)

Oregon's primary structural protection for ALL homeowners is Measure 50's 3% annual MAV growth cap. After Measure 50 took effect (1997-98), each property's MAV was set at 90% of its 1995-96 RMV; in subsequent years, MAV can grow by no more than 3% per year regardless of market value. AV = lesser of MAV or RMV. For long-term Oregon owners, MAV is typically well below RMV, producing assessed values 50-80% of current market. New buyers inherit the seller's existing MAV — no reset on sale (unlike CA Prop 13). This makes Measure 50 a meaningful tax benefit that transfers with the property.

Senior and Disabled Citizen Property Tax Deferral

Oregon's primary senior program is the Senior and Disabled Citizen Property Tax Deferral — owners 62+ (or any age with permanent disability) can defer property tax payments. The State of Oregon pays the bill annually and places a lien on the property at 6% interest, repaid when the home is sold or transferred. Eligibility: federal AGI under approximately $57,000 (2026, indexed annually) and home value under $301,000 (with exceptions for residents of 5+ years). Apply by April 15 with the Oregon Department of Revenue. This is a deferral, not an exemption — the underlying tax is still owed, just deferred. Useful for cash-poor / asset-rich seniors.

Disabled Veteran Exemption

Oregon's Disabled Veteran Property Tax Exemption (ORS 307.250) provides a flat-dollar reduction in AV. For tax year 2026 (indexed annually): veterans with 40%+ service-connected disability OR 100% disability rating receive a reduction of approximately $26,400; veterans with 100% disability OR 60%+ unemployable receive approximately $31,400. Both are partial — substantially less generous than full-exemption states (TX, FL, NJ, VA, MD, MI, etc.). For 100% disabled vets, an income limit applies for the higher tier ($25K single / $32K married). Surviving spouses retain. File Form 150-303-086 with the Jackson County Assessor's Office by April 1.

Appealing your assessment

Oregon property tax appeals run through the county Property Valuation Appeals Board (PVAB). Homeowners file a Petition for Review with the PVAB through December 31 of the tax year. The PVAB holds hearings beginning in February and through April 15 of the following year. PVAB decisions can be appealed to the Oregon Tax Court Magistrate Division, then to the Tax Court Regular Division, then to the Oregon Supreme Court. Most Oregon counties reassess RMV annually as of January 1; MAV (the typically-binding value) only changes by the 3% annual cap or new construction/remodeling exceptions.

Cities and towns in Jackson County

Jackson County contains 6 incorporated municipalities, ranging from Medford to the smallest village. Search volume for property tax is often city-specific, so here is the complete list — with population from the 2020 US Census, rounded to the nearest 100.

Data: US Census Bureau, 2020 Decennial Census. Populations rounded. Cities marked as "split" straddle a county border — the portion inside Jackson County is subject to Jackson County's tax rolls, while the portion outside is subject to the adjacent county's.

City or town	Type	Population (2020)
Medford County seat	city	85,800
Ashland	city	22,300
Central Point	city	19,400
Eagle Point	city	9,800
Talent	city	6,300
Phoenix	city	4,400

About city-level property tax rates: The rate breakdown and calculator on this page reflect the Medford tax district. Other cities in Jackson County may pay into different school districts, city rates, and special districts — so their combined rates can differ, sometimes substantially. Always verify the specific rates for your address with the Jackson County Assessor's Office before relying on any estimate.

Frequently asked questions

When are Oregon property taxes due?

Oregon property taxes can be paid in three installments OR as a single lump sum. Statements are mailed before October 25 each year. Due dates for the 2025-2026 tax year: November 15 (full payment, or first installment with 3% discount), February 17, 2026 (second installment), and May 15, 2026 (third installment). Lump-sum payment by November 15 receives a 3% discount; two-thirds payment by November 15 receives a 2% discount. Late payments accrue 1.333% per month (16% annually). Most Oregon homeowners pay through escrow via mortgage servicer.

How does Oregon's Measure 50 work, and how is it different from California's Prop 13?

Both Measure 50 (Oregon, 1997) and Proposition 13 (California, 1978) cap annual growth in taxable value, but with critical differences. Prop 13: caps annual growth at 2%, but RESETS taxable value to current market value when the property changes ownership. Measure 50: caps annual MAV growth at 3%, but does NOT reset on sale — new buyers inherit the seller's existing MAV. This means Oregon buyers can sometimes acquire a low-tax-basis property that retains its tax-favorable status. The trade-off: Oregon's MAV applies to permanent rates per $1,000 of AV (varies by district), while CA's 1% rate cap applies universally.

Does Oregon's Senior Deferral Program reduce my tax bill?

No — the Senior and Disabled Citizen Property Tax Deferral Program is a deferral, not exemption. The State of Oregon pays your annual tax bill and places a 6% interest lien on your property. The deferred amount + accumulated interest is repaid when the property is sold or transferred (including upon death, repaid from the estate). Eligibility: 62+ (or any age with disability), federal AGI under approximately $57,000 (2026), and home value under $301,000 (with exceptions for residents of 5+ years). Apply by April 15 with the Oregon Department of Revenue. Useful for cash-poor / asset-rich seniors, but does NOT reduce the underlying tax owed.

How do I qualify for Oregon's Disabled Veteran Property Tax Exemption?

Oregon's Disabled Veteran Exemption is partial only. For tax year 2026 (indexed annually): veterans with 40%+ service-connected disability OR 100% disability rating receive a flat AV reduction of approximately $26,400; veterans with 100% disability OR 60%+ unemployable receive approximately $31,400. For the higher tier, an income limit applies (~$25K single / $32K married). On a typical Oregon home with AV of ~$300K post-MAV-cap, this saves approximately $440-$555 per year. File Form 150-303-086 with the Jackson County Assessor's Office by April 1. Surviving spouses retain. Substantially less generous than full-exemption states (TX, FL, NJ, VA, MD, MI).

What is Measure 5 compression and when does it apply?

Measure 5 (1990) caps total property taxes at $5/$1,000 of Real Market Value for education + $10/$1,000 of RMV for general government. If a property's combined taxes (across all overlapping districts) would exceed these caps, taxes are "compressed" — local option levies are reduced first, then permanent rate components proportionally. Most properties don't hit the caps because Measure 50 substantially reduced AV (and thus tax) below RMV. However, properties in high-tax-rate districts (Multnomah, parts of Washington and Clackamas) may experience compression — meaning new local option levies don't actually raise their bills (the $5/$10 cap is binding). Compression cost Oregon cities ~$31 million in FY16-17 alone.

How do I appeal my Oregon assessment?

Oregon property tax appeals run through the county Property Valuation Appeals Board (PVAB). File a Petition for Review with the PVAB through December 31 of the tax year (the year of the disputed assessment). The PVAB holds hearings beginning in February and through April 15 of the following year. Bring comparable sales evidence, recent appraisals, or condition documentation (interior damage, deferred maintenance). PVAB decisions can be appealed to the Oregon Tax Court Magistrate Division (filed within 60 days of PVAB decision), then to the Tax Court Regular Division, then to the Oregon Supreme Court. Most homeowners resolve at the PVAB level — substantial appeal volume on commercial and complex residential properties at the Tax Court.

About Jackson County

Beyond the property tax — a few things you might not know about the place.

Weird fact

Ashland is home to **the Oregon Shakespeare Festival** (founded 1935 by Angus L. Bowmer) — one of the largest professional regional theaters in the United States. OSF stages 11 plays per season (February through October) on three stages including the Allen Elizabethan Theatre (a 1959-built outdoor recreation of an Elizabethan playhouse, modeled on the Globe Theatre). OSF draws ~400,000 attendees per year, making Ashland (population ~22,000) the smallest US city to host a major-budget regional theater. The festival attracts visitors from all 50 states and internationally — Ashland's tourism economy is built almost entirely around OSF.

Hometown hero

Angus L. Bowmer

The American educator and theater director (1904-1979) founded the Oregon Shakespeare Festival in 1935 while teaching speech and drama at Southern Oregon Normal School (now Southern Oregon University) in Ashland. Bowmer's vision was a small summer Shakespeare program — the festival has grown to become one of the largest Shakespeare-focused theaters in the world, with annual budget exceeding $40 million and a national reputation for producing both classic Shakespeare and new American plays. The Angus Bowmer Theatre (OSF's 600-seat indoor venue, opened 1970) is named in his honor.

Biggest annual event

Oregon Shakespeare Festival (year-round) + Britt Festival

The Oregon Shakespeare Festival (annual, late February through October, in Ashland) draws 400,000+ attendees over its 9-month season — making it one of the largest regional theaters in the United States and the dominant tourism driver for Southern Oregon. The Britt Music & Arts Festival (annual, June through September in Jacksonville, just outside Medford, since 1963) is one of the longest-running summer music festivals in the Pacific Northwest — featuring rock, classical, blues, and folk concerts in an outdoor amphitheater built into a historic gold-rush hillside.

Property Tax in Jackson County, 2026