Published October 22, 2026

Who Pays the Property Tax Bill in a Portland or Vancouver Sale?

Written by Rick Sadle

Two people compare a property tax statement and a closing statement at a kitchen table, with a calculator and house keys nearby.

Who pays the property tax bill if your home sale closes near the due date?

In Oregon, the full-year bill is due November 16, 2026, and paying it in full by that date earns a 3% discount. In Clark County, Washington, the second-half payment is due October 31. Escrow prorates the tax between buyer and seller to the closing date. But someone still needs to confirm when the bill will be paid and how the Oregon discount will be credited. On a $6,000 bill, that discount is $180.

By Rick Sadle | October 22, 2026

If you're buying or selling a home on either side of the Columbia this fall, check the property tax bill before closing. Two payment deadlines are coming up in the next four weeks.

The statement arrives, the buyer and seller aren't sure who should pay it, and both assume escrow has it covered. Before you pay it yourself or set it aside, ask your escrow officer who's handling it. In Oregon, the payment date also affects the discount.

The upcoming payment deadlines

Clark County, Washington — second half due October 31, 2026. Washington bills on a calendar year and splits it in half, April 30 and October 31. October 31 falls on a Saturday this year. Washington law says that when a payment deadline lands on a Saturday, Sunday, or legal holiday, payment on the next business day is still timely, which would make it Monday, November 2. Clark County's Treasurer still publishes the date as October 31. I'd plan to pay by Friday, October 30 rather than rely on the extra weekend.

Oregon — due November 16, 2026. Oregon's statute sets November 15, but that's a Sunday this year, so the counties moved it to Monday, November 16. That date is the same in Multnomah, Clackamas, and Washington counties. Multnomah County began mailing roughly 300,000 statements in mid-October and expects owners to have them by November 1.

Multnomah County is collecting $2.602 billion for the 2026 tax year, up about 3.5% from $2.515 billion in 2025.

Confirm who gets the Oregon discount

Oregon offers an early-payment discount. Washington doesn't offer the same discount.

Pay the full year by November 16 — 3% off.
Pay two-thirds by November 16 — 2% off that two-thirds.
Pay in three installments — no discount.

Here's what full payment saves on a few different bills:

Annual bill	Pay in full by Nov. 16	You save
$5,000	$4,850	$150
$6,000	$5,820	$180
$7,500	$7,275	$225
$9,000	$8,730	$270

On a $7,500 bill, paying two-thirds means paying $5,000 before the discount, which saves you $100. Paying the full year saves $225. If you have the cash available, that's another $125 in savings.

Clark County's Treasurer doesn't accept prepayment of future-year taxes, and there's no early-payment discount.

Check what your purchase and sale agreement says about tax proration and the discount. Escrow will divide the tax between buyer and seller based on the closing date. Confirm separately whether the bill will be paid in time for the 3% discount and how that savings will be credited.

I raise this with clients closing in late October and early November. On a $6,000 bill, it's $180 worth checking. Ask your escrow officer: Will the full-year payment go out in time for the November 16 deadline, and who will be credited for the discount? Get the answer in writing.

How the tax year affects your share

Oregon and Washington have different tax years and lien dates. That matters when escrow calculates each party's share.

In Oregon, taxes become a lien on the property on July 1 of the year they're levied, and the tax year runs July 1 through June 30. In Washington, the lien attaches January 1 and the tax year is the calendar year.

An Oregon seller closing in November has owned the home for part of the tax year that began July 1. A Washington seller closing in November has owned it for part of the calendar tax year that began January 1. The closing month may be the same, but the period being divided is different.

Escrow handles the calculation. I've written separately about how buyer closing costs break down in Portland and Vancouver, including where the proration appears on your settlement statement. Give your escrow officer any payment records you have, and confirm how the discount and any lender payment will be handled.

Check the color of your Multnomah County statement

Multnomah County flags this on the statement itself: a yellow statement means someone else — usually a mortgage lender, or the Oregon Department of Revenue — has requested the bill. The county's guidance is to check with that party before you pay.

This is especially important if you recently refinanced, your loan was sold, or you're in the middle of a sale. Check first so you don't pay a bill someone else has already paid.

What happens if you're late

Oregon charges interest at 1⅓% per month — 16% a year — on delinquent amounts. The discount deadline and delinquency date are different: the first one-third isn't delinquent until December 15, not November 16.

If you miss November 16, you lose the 3% discount, but interest hasn't started on that first third yet. On a $6,000 bill, the first third is $2,000, and one month of interest is $26.67. The lost full-payment discount is $180. In this example, losing the discount costs more than one month of interest on the first third.

In Clark County, delinquent interest on a residential parcel with four or fewer units runs 0.75% per month for 2023 and later tax years, with no added penalties. On a $2,500 second-half payment, that's $18.75 for one month.

What to do this week

Find the statement. Oregon owners should have it by November 1. Clark County owners were billed in February for both halves.
If you're mid-transaction, email your escrow officer. Ask who is paying the bill, when, and — in Oregon — who gets credited for the discount.
Check the statement color if you're in Multnomah County. Yellow means a lender or the state requested it. Call them before paying.
If you have a lender escrow account, confirm the lender is paying the bill. This is especially important after a refinance or loan transfer.
If the assessed value looks wrong, that's a separate process with its own deadline — here's how property tax appeals work in Portland and Vancouver.

A November closing date can change your tax proration. How much depends on your bill, your state, and your contract. I help clients look at those numbers before they commit to a closing date.

Frequently Asked Questions

If I sell my house in November, do I still have to pay the property tax bill?

Not usually by yourself. Escrow prorates the tax to your closing date, so you're responsible for the portion covering the time you owned the home. In Oregon the tax year starts July 1; in Washington it starts January 1. Whether the full bill gets paid at closing or afterward depends on your escrow instructions, so confirm them in writing.

Can I still get the 3% discount if my home is in escrow?

Yes, if the full-year payment reaches the county by November 16. The discount applies to the payment, regardless of who makes it. Ask your escrow officer who will send the payment, whether it will meet the deadline, and who gets credited for the savings.

What if my mortgage lender pays my property taxes?

Then they should pay it from your escrow account, but verify — especially if you refinanced this year or your loan was sold. In Multnomah County, a yellow statement means a lender or the Oregon Department of Revenue requested the bill, and the county tells you to check with that party before paying it yourself.

Does Washington have an early-payment discount like Oregon's?

No. Washington bills in two halves, April 30 and October 31, with no discount for paying early, and Clark County's Treasurer doesn't accept prepayment of future-year taxes. I cover the differences in Portland vs. Vancouver property taxes.

What happens if I miss the November 16 deadline in Oregon?

You lose the 3% discount, but the first one-third isn't delinquent until December 15. After that, interest accrues at 1⅓% per month. In the $6,000 example above, the lost discount is more than one month of interest on the first third. If you miss the deadline, check the amount due with the county and arrange payment promptly.

Before you close

If you're closing in the next month, ask your escrow officer who will pay the tax bill and when. In Oregon, also confirm how the early-payment discount will be credited. Get those details in writing before closing.

If you're weighing a closing date, I can help you review what it means for your costs. You can also read more about how escrow and closing work in Oregon versus Washington before you commit to a date.

Sources

Rick Sadle is a licensed real estate broker, not a CPA or an attorney. Property tax rules, due dates, and discounts change, and your situation may differ. Confirm the specifics with your county assessor's or treasurer's office, your escrow officer, and your tax professional before you act.

About Rick Sadle

Rick Sadle is the Principal Broker and CEO of The Sadle Home Selling Team at Keller Williams Realty Professionals, serving the Portland, Oregon and Vancouver, Washington real estate markets. With more than 20 years of real estate experience, over 3,500 homes sold and more than $1 billion in team sales volume, Rick is one of the Portland area's most experienced real estate professionals. He is also a weekly real estate expert on KXL 101 FM, where he discusses the Portland and Vancouver housing markets, mortgage rates, housing trends and the economy. Rick is an Oregon-licensed Principal Broker and Washington-licensed Broker.