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Tax Foreclosure in Benton County: A Local Guide for Corvallis Homeowners

By Content TeamMarch 22, 2026|5 min read

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Tax Foreclosure in Benton County: A Local Guide for Corvallis Homeowners

How Tax Foreclosure Works in Benton County, Oregon

In Oregon, property tax foreclosure is governed by ORS Chapter 312 (Foreclosure of Property Tax Liens). Benton County follows this process, administered through the Benton County Financial Services office in Corvallis. The timeline is long — three years from the first date of delinquency before foreclosure can begin — but the consequences are final.

The Timeline

November 15 — Taxes Due: Benton County property taxes are due in full by November 15, or in three installments: November 15, February 15, and May 15. Any taxes not paid on or before May 15 are considered delinquent.

Interest Accrual: Once taxes are delinquent, interest accrues at 1.333% on the 16th of each month. This rate is set by state law.

Three Notices: Property owners receive three notices informing them that taxes are late. These notices contain information about the foreclosure process and available resources.

Three Years — Foreclosure Eligibility: Under ORS 312.010, property becomes subject to foreclosure when three years have elapsed from the earliest date of delinquency. For example, if taxes first became delinquent in May 2023, the county can initiate foreclosure proceedings in 2026.

Publication: Foreclosed properties are published in the local newspaper (typically mid-to-late August). The publication includes the property owner's name, contract buyer (if applicable), property identification, delinquent tax years, and total tax and interest owed. At this point, the county files an application for General Judgment with the Benton County Circuit Court.

General Judgment and Redemption Period: Once the Circuit Court grants the General Judgment, a two-year redemption period begins. During this period, the property owner, heirs, devisees, or holders of liens of record can redeem the property by paying all delinquent taxes, interest, and costs.

After Redemption Period: If no one redeems the property within the two-year period, the county takes ownership.

Total Timeline

From the first date of delinquency to the end of the redemption period, a Benton County homeowner has approximately five years before permanently losing their property. This is a long window — but it requires action.

Programs and Resources That Can Help

Benton County Financial Services

The primary point of contact for property tax questions, payment plans, and foreclosure status.

  • Phone: (541) 766-6808
  • Address: Kalapuya Building, 4500 SW Research Way, Corvallis, OR 97333
  • Website: finance.bentoncountyor.gov

Oregon Senior and Disabled Property Tax Deferral Program

Oregon offers two property tax deferral programs:

  • Senior Citizens' Deferral: For homeowners age 62 or older
  • Disabled Citizens' Deferral: For homeowners under 62 who are collecting federal Social Security disability benefits

To qualify for either program, total household income must be equal to or less than $58,000 (2024 threshold, adjusted periodically). If you qualify, the State of Oregon pays your property taxes to the county. A lien is placed on the property, and interest accrues at 6% per year. The deferred taxes must be repaid when the owner dies, sells, or moves.

How to apply: File an application with the Benton County Assessment Office between January 1 and April 15 of the year before the taxes you want to defer are due.

  • Phone: (541) 766-6855

Legal Aid of Oregon — Albany Office

Provides free legal representation to low-income Oregonians on housing cases, government benefits, senior law issues, and consumer matters.

  • Phone: (541) 926-8678 or (800) 817-4605
  • Location: Albany, OR (serving the Benton County area)

OregonLawHelp.org

Free legal information and referrals for low-income persons and seniors in Oregon.

  • Website: oregonlawhelp.org

DevNW (Development Northwest)

A HUD-approved housing counseling agency based in Corvallis. DevNW provides financial coaching, homebuyer education, and foreclosure prevention counseling.

  • Location: Corvallis, OR
  • Website: devnw.org

Community Services Consortium (CSC)

Serves Benton, Lincoln, and Linn counties. May provide emergency assistance for housing-related costs.

  • Website: communityservices.us

Oregon Homeowner Assistance Fund

Income-eligible homeowners can apply for assistance with delinquent property taxes and other housing costs.

  • Website: oregonhomeownerassistance.org

Emergency Steps If You Are Facing Tax Foreclosure in Benton County

  1. Contact Benton County Financial Services at (541) 766-6808 immediately. Ask about your exact delinquent amount, the foreclosure timeline, and any available payment options.
  2. If you are 62 or older, or disabled and receiving Social Security disability, apply for the Senior and Disabled Property Tax Deferral Program through the Assessment Office at (541) 766-6855. This can stop future taxes from adding to your delinquency.
  3. Call Legal Aid of Oregon at (541) 926-8678 for free legal advice. They can help you understand your rights and options under ORS 312.
  4. Contact DevNW in Corvallis for free housing counseling and financial coaching.
  5. Check whether your property's assessed value is accurate. If it is too high, you may be paying more than you should. Contact the Benton County Assessment Office at (541) 766-6855 to discuss.
  6. Apply for the Oregon Homeowner Assistance Fund if you qualify.
  7. If a General Judgment has been entered, you still have two years to redeem. But do not wait until the last minute — gather resources and make a plan now.
  8. Visit auctionblock.org/get-help for additional resources and guidance.

Know Your Rights Under Oregon Law

  • You have the right to receive three notices before foreclosure proceedings begin.
  • You have the right to a three-year period from the first date of delinquency before the county can initiate foreclosure.
  • You have the right to a two-year redemption period after the Circuit Court grants a General Judgment.
  • You have the right to apply for the Senior and Disabled Property Tax Deferral Program if you meet the eligibility requirements.
  • You have the right to appeal your property's assessed value.
  • You have the right to make partial payments on delinquent taxes at any time. Any amount paid reduces the total owed.

Disclaimer

This guide is provided for informational purposes only and does not constitute legal advice. AuctionBlock.org is a mission-driven company based in Corvallis, Oregon, that has not yet served its first family. Tax foreclosure laws, deferral program thresholds, and eligibility requirements change over time. Verify all deadlines and eligibility requirements directly with the agencies listed above. If you are facing tax foreclosure, consult a licensed attorney in Oregon.

Need help? Visit auctionblock.org/get-help to connect with resources in your area.

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Disclaimer: This article is for educational purposes only and does not constitute legal, financial, or tax advice. Laws and programs vary by state and county and may change. Consult a qualified attorney or HUD-approved housing counselor for advice specific to your situation. AuctionBlock.org helps families recover surplus funds from foreclosure auctions.