Klamath County Tax Office

Foreclosure Proceedings

In Oregon, real property is usually subject to foreclosure three (3) years after property taxes become delinquent. Any real property tax remaining unpaid on May 16th is delinquent.

For example, if the 2001-02 taxes are not paid in full by May 16, 2002, they are considered delinquent.
On May 16, 2003 these taxes would be one (1) year delinquent
On May 16, 2004 these taxes would be two (2) years delinquent
On May 16, 2005 these taxes would be three (3) years delinquent and we would begin foreclosure proceedings.

Foreclosure Proceedings Timeline

Approximate Date Action by County
May 16th Delinquent notices are sent
July 15th Tax Collector prepares the foreclosure list
July 16th Notice of foreclosure letters are sent out by regular and certified mail
August 16th or later Foreclosure list is published in designated newspaper
30 days after publication Judgment and decree is granted by the circuit court. 2 year redemption period begins
1 year after judgment and decree is granted Tax Collector notifies owners of record and lien holders by regular and certified mail of expiration of redemption period
2 years after judgment and decree is granted Redemption period expires. Property is deeded to the county