When can tax foreclosure of real property occur?

Tax foreclosure of real property in Oregon can occur three years after delinquency. This time frame is established in accordance with state laws governing property taxes. When a property owner fails to pay property taxes for a certain period, the county can initiate foreclosure proceedings to recoup the owed taxes.

During this three-year period, the property owner has opportunities to pay the delinquent taxes and reclaim their property. However, once this period expires without resolution, the property may be sold at a tax foreclosure auction or otherwise transferred to the state or county to recover the unpaid taxes.

The specific timing ensures that property owners are given sufficient notice and time to address their tax debts while providing a clear framework for counties to manage unpaid property taxes effectively.