Linn County, Oregon

Tax Deed132,474 residents

County research last verified 2026-07. Office holders, platforms, and deposit rules change — re-confirm anything time-sensitive.

Sale typestate default

Tax Deed

Redemption periodstate default

None once the county forecloses (3-year delinquency threshold before that)

Investor returnstate default

N/A — outright deed transfer

Governing statutestate default

Oregon Revised Statutes Ch. 312

Notes

Oregon tax-foreclosure → county tax-title system (ORS 312 / ORS 275). Linn County does not sell tax lien certificates. After foreclosure and redemption period expires, fee title vests in the county; Property Management sells tax-foreclosed inventory via public auction (no set annual month) or private sealed bid. If real market value > $15,000 and parcel is buildable, public auction required; otherwise sealed bid allowed. Industrial parcels may skip auction. Last documented public sale May 22, 2024, 10 a.m., Linn County Courthouse, Albany. Notice ~4 weeks in Albany Democrat-Herald + website + email list. Sold AS IS; no remaining former-owner redemption after conveyance.

Auction logistics

Format

In-person public auction when scheduled; sealed-bid private sales for eligible parcels

Frequency

Irregular; multi-year gaps possible (e.g. May 22, 2024 sale); subscribe to county email list for next notice

Platform

Linn County Property Management — Tax Foreclosed Property Sales ↗

Deposit rules

Published with each sale order. Properties sold AS IS with no warranty of title condition, buildability, boundaries, or environment. Conveyance of Tax Foreclosed Property recorded ~1 month after auction. Contact Property Management for bidder packet when sale posts.

Title risk

Liens that survive the sale

County conveys only the interest it holds after tax foreclosure; federal liens and some easements can survive. No warranties. Full independent title and survey recommended.

Quiet title

Often advisable after purchase of tax-foreclosed property for insurable title, especially if chain defects appear.

Deal maths for Oregon

Assessment ratio: 0.536× of market value
Typical quiet title: $1,800–$5,000 · 5 mo
Recording and transfer: $200

Oregon has no statutory assessment ratio. Measure 50 (Or. Const. art. XI, § 11) set each property's maximum assessed value at 90% of its 1995-96 real market value and caps growth at 3% a year, so assessed value is the lesser of MAV and real market value and drifts below market over time. 0.536 is the statewide ratio of assessed value to real market value the Department of Revenue reports for FY 2025-26, up from 0.526 in FY 2024-25.

Offices and records

Tax collector

Linn County Assessment & Taxation / Property Management (tax title sales) ↗

541-967-3808

Clerk of court

Linn County Clerk (records conveyances) ↗

Property appraiser

Linn County Assessor ↗

GIS / parcel map

Linn County GIS / Assessor maps ↗

Areas trending up

Directional read from dated market analysis — not a guarantee, and not a substitute for your own comps.

Albany / downtown Willamette edge

County-seat employment and I-5 adjacency supporting SF and small multifamily demand

Lebanon / east Linn medical corridor

Hospital and industrial jobs with relative entry pricing vs Corvallis

Sweet Home / foothill fringe

Timber/recreation lifestyle demand; underwrite flood and wildfire risk