About the Tax Collector's Office
The Sherman County Tax Office is responsible for the collection and administration of property taxes after the Assessor’s office has set values and calculated the tax. Oregon Revised Statutes, Chapters 305 to 312, control and regulate all property tax functions. "Tax on property" is defined as "any tax, fee, charge, or assessment imposed by any government unit upon property or upon a property owner as a direct consequence of ownership of that property." (ORS 310.140)
The tax office sends out four distinctly different property tax statements — real, personal, manufactured structures, and utility — in late October of each year representing taxes for the current tax year, July 1 through June 30.
Tax payments are due each year by November 15. Three equal payments on November 15, February 15, and May 15 will prevent interest charges. Payment in full by November 15 provides a 3% discount and a 2/3rd payment by November 15 gives a 2% discount. Payments must be received or postmarked on or before November 15 to be eligible for a discount.
The Sherman County Board of Commissioners is required to appoint a Board of Property Tax Appeals. Appeal forms can be obtained from the County Clerk and must be submitted to this Board prior to December 31. Board sessions begin the first Monday in February and may run through April 15. Property owners may appeal the value of their property or penalties assessed for late filing of real or personal property returns.
All personal property tax is delinquent when any installment is not paid on time. The responsible taxpayer must be served with a warrant when the tax becomes delinquent. In Sherman County warrants are routinely served after the February 15th payment date. Real property tax is delinquent if not paid by May 15. Foreclosure proceedings on real property begin when taxes have been delinquent for three years. Foreclosure is a process used by the county to enforce payment of property taxes.