Linn County, OR Property Tax: $3,130/yr (2026)
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The effective property tax rate in Linn County is 0.91% of assessed home value. On a home at the county median value of $344,600, that works out to about $3,136 per year, or $261 per month. Linn County is located in central Oregon, and is home to approximately 129,794 residents.
About Linn County
Linn County covers approximately 2,289.5 square miles in Oregon. The county is home to about 129,794 residents living in roughly 52,740 housing units, of which 64.2% are owner-occupied. The median household income is $73,396, and the median home was built in 1978.
Linn County borders Benton County, Deschutes County, Jefferson County, Lane County, Marion County — useful comparisons if you're considering nearby areas with potentially different tax rates.
How Property Taxes Work in Oregon
Property taxes in Oregon are administered at the county level. Each county sets a millage rate applied to the assessed value of real property — the effective rate above accounts for any partial assessments and exemptions already built into the local tax base. Assessed value can differ meaningfully from current market value depending on how often the county reassesses and what fraction of market value it uses.
Most counties in Oregon offer exemptions that reduce the taxable assessed value: homestead exemptions for primary residences, senior exemptions, disability exemptions, and veteran exemptions are common. These reduce your effective rate below the county-wide average shown here. Contact the Linn County Assessor's office to learn which exemptions apply to your property and when to file.
Linn County vs. Neighboring Counties
| Location | Eff. Rate | Median Home | Annual Tax |
|---|---|---|---|
| Linn County, OR | 0.91% | $344,600 | $3,136 |
| Oregon state average | 0.78% | — | $2,688* |
| Benton County | 0.98% | $481,700 | $4,713 |
| Deschutes County | 0.62% | $596,000 | $3,670 |
| Jefferson County | 0.74% | $339,200 | $2,506 |
| Lane County | 0.86% | $395,800 | $3,417 |
| Marion County | 0.88% | $383,300 | $3,382 |
| US national average | 1.10% | $281,900 | $3,101 |
*State average annual tax computed at Linn County's median home value of $344,600. Source: US Census ACS 2023 5-year estimates.
Frequently Asked Questions
How does Linn County's property tax rate compare to the rest of Oregon?
At 0.91%, Linn County is higher than the Oregon state average of 0.78%. On a home at the county median of $344,600, that means about $3,136 per year — versus $2,688 at the state average rate, a difference of $448 per year. Compared to the national average of 1.10%, Linn County is below average.
What's a typical annual property tax bill in Linn County?
For a home at the county median value of $344,600, the annual property tax in Linn County is approximately $3,136 — or about $261 per month. For a home worth $516,900, expect around $4,704 per year. For a $689,200 home, approximately $6,272 per year. Use the calculator above to estimate taxes for any assessed value.
Where do I appeal a Linn County property tax assessment?
Property assessment appeals in Linn County are handled by the Linn County Assessor's office. Most jurisdictions require filing within 30–90 days of receiving your assessment notice — confirm the specific deadline with the assessor's office before submitting, as deadlines and procedures vary by county. A successful appeal can reduce your assessed value and lower your tax bill for the current and future tax years.
What exemptions are available in Linn County?
Oregon counties commonly offer homestead exemptions for owner-occupied primary residences, senior citizen exemptions for qualifying homeowners aged 65 and older, exemptions for disabled residents, and veterans' exemptions. Each exemption reduces your assessed taxable value, which in turn reduces your effective tax rate below the county-wide 0.91% shown here. Contact the Linn County Assessor's office to confirm which exemptions are available and the application deadlines.
Data sources: US Census Bureau ACS 2023 5-Year Estimates, US Census Gazetteer (2024), County Adjacency File