Real Estate Property Taxes in Lincoln County, Oregon
A Guide for Property Owners Across the County
Last updated: June 9, 2026. Tax figures change yearly; confirm current numbers with the sources linked at the end.
How Oregon Property Tax Works
Oregon does not tax your home's full market value. Under Measure 50 (passed in 1997), each property carries a Maximum Assessed Value (MAV) that can grow by no more than 3 percent per year, regardless of how fast market values rise. Your tax is calculated on the lower of that assessed value or the property's real market value. This is why a Lincoln County tax bill is usually based on a figure well below what the home would sell for, and it is the main reason long-held homes often have lower assessed values than recently built or recently improved ones.
Measure 5 (passed in 1990) adds a separate cap on the tax rate itself: $5 per $1,000 of real market value for education and $10 per $1,000 for general government. Because of these two limits, there is no single countywide rate that applies to every property; the effective rate depends on which taxing districts (city, county, schools, fire, library, and others) overlap your parcel.
Effective Rate Estimates (Third-Party)
The figures below are estimates published by national property-data aggregators. They vary by source and year, and because Oregon taxes assessed value rather than market value, treat them as rough comparisons rather than exact rates. For an exact figure on a specific property, use the Assessor's Property Information Search.
| Area | Estimated Effective Rate | Estimated Median Home Value | Estimated Median Annual Tax |
|---|---|---|---|
| Lincoln County Overall | ~0.84% | ~$341,000 | ~$2,800 |
| Lincoln City | ~0.89% | ~$403,000 | ~$3,500 |
Source: SmartAsset and Ownwell estimates. Individual cities and tax code areas vary, and these aggregator figures do not always agree with one another, so use them only as a general guide.
Cities and Communities in Lincoln County
Lincoln County has seven incorporated cities: Newport (the county seat), Lincoln City, Toledo, Waldport, Depoe Bay, Siletz, and Yachats. It also includes many unincorporated communities such as Otis, South Beach, Neotsu, Seal Rock, Gleneden Beach, Eddyville, Logsden, Otter Rock, and Tidewater. Property in each is taxed by the specific combination of districts that serve it.
Coastal areas such as Lincoln City, Depoe Bay, Gleneden Beach, and Yachats tend to carry higher market values, which raises the dollar amount of the tax bill even where the rate is similar. Inland communities such as Toledo and Siletz generally have lower market values. (Note: Blodgett, sometimes listed with Lincoln County, is actually in neighboring Benton County.)
Assessment and Billing Timeline
Oregon assesses property as of January 1 each year. Unlike states that reappraise only every few years, Oregon updates real market values annually while the Measure 50 assessed value continues its capped 3 percent growth.
Lincoln County mails property tax statements in October, and taxes are due November 15. Owners who pay the full year by November 15 receive a 3 percent discount; payment can also be made in thirds (November, February, and May). The statement shows both the real market value and the assessed value, along with the tax owed.
Exemptions and Deferrals
Lincoln County administers several state property tax relief programs for qualifying owners. Amounts and rules are set by the Oregon Department of Revenue and change yearly, so verify current figures before relying on them.
Disabled Veteran or Surviving Spouse Exemption
A veteran with a qualifying disability, or their surviving spouse, may reduce the assessed value of their primary residence. For the 2025-26 tax year, Oregon's exemption is $26,303 of assessed value for a non-service-connected disability and $31,565 for a service-connected disability. These amounts increase about 3 percent each year.
General Eligibility:
- Own and live in the Lincoln County home as a primary residence.
- Meet the disability and service criteria certified by the U.S. Department of Veterans Affairs, the U.S. Armed Forces, or a licensed physician.
- Provide required documentation to the Assessor's Office.
Active Duty Military Service Exemption
Members of the Oregon National Guard or military reserves ordered to federal active duty, or deployed under the Emergency Management Assistance Compact, for more than a set number of consecutive days may qualify for an exemption on their homestead. Confirm the current day threshold and amount with the Assessor or the Oregon Department of Revenue.
Surviving Spouse of a Public Safety Officer
The surviving spouse or partner of a public safety officer killed in the line of duty may qualify for a homestead exemption. Because the amount and eligibility rules are set by statute and adjusted over time, confirm current details with the Oregon Department of Revenue.
Senior and Disabled Citizen Deferral
Oregon's Senior and Disabled Property Tax Deferral program, administered by the Oregon Department of Revenue, lets qualifying owners postpone payment of property taxes, which the state then pays and later recovers. Income and eligibility limits apply.
Appeals Process
If you believe your real market value is too high, you can appeal. In Oregon, appeals go to the county Property Value Appeals Board (PVAB), which was renamed from the Board of Property Tax Appeals on January 1, 2024. Talking with the Assessor's Office first can sometimes resolve a value question without a formal appeal.
Contact Information
Lincoln County Assessor's Office
Assessor: Joe Davidson
Address: 225 West Olive Street, Room 207, Newport, OR 97365
Phone: 541-265-4102
Fax: 541-265-4148
General Tax Questions: 541-265-4139
Hours: Monday through Friday, 8:30 am to noon and 1 to 5 pm (closed noon to 1)
Property Value Appeals
Petitions are handled through the County Clerk's Office. See the county's Property Value Appeals Board page for forms and the current filing fee.
Oregon Statewide Context
Oregon's effective property tax rates sit near the national average. Different sources estimate the statewide effective rate at roughly 0.8 to 0.9 percent of market value, depending on methodology and year. Because Oregon's Measure 50 caps assessed-value growth, owners who have held a property for many years often pay an effective rate well below the statewide estimate, while the figure for a recently purchased home can be closer to the headline number.
Key Takeaways
- Oregon taxes a capped assessed value (Measure 50), not full market value, so effective rates are moderate.
- There is no single countywide rate; your bill depends on the taxing districts that serve your parcel.
- Tax statements mail in October and are due November 15, with a discount for paying in full.
- Appeals go to the Property Value Appeals Board and must be filed by December 31.
- Exemption and deferral programs exist for veterans, seniors, and other qualifying owners, with amounts set yearly by the state.
- The Lincoln County Assessor's Office in Newport can confirm the numbers for a specific property.
Sources
- Lincoln County Assessor's Office
- Lincoln County: Property Tax Statements, Values and Levies
- Lincoln County: Property Value Appeals Board (formerly BOPTA)
- Oregon Department of Revenue: Property Tax
- Oregon DOR: Disabled Veteran or Surviving Spouse Exemption (310-676)
- Oregon Department of Veterans' Affairs: Tax Benefits
- SmartAsset: Oregon Property Tax Calculator (rate estimates)
- Ownwell: Lincoln County Property Tax Trends (rate estimates)
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