Property Assessment

The Deschutes County Assessor is responsible for identifying all taxable properties within the County and assigning values and property taxes to those properties. The County Assessor also prepares the County's annual assessment roll. The tax year runs from July 1st to June 30th of each year and reflects a value on each property as of the preceding January 1st.

Property subject to taxation includes all privately-owned real property (e.g., land, buildings, and fixed machinery and equipment) and personal property used in a business. 

Religious, fraternal, and governmental organizations can apply to receive a full or partial exemption from property taxes. Special assessments are sometimes granted for certain types of property such as open space, farmland, forestland, and historical buildings. Properties owned by veterans or their unmarried surviving spouses also are given reduced assessments, if they meet qualifications.

Urban Renewal

If your property is located within the city limits of Bend, La Pine, Redmond or Sisters, your property taxes include payments to your city’s urban renewal agency or agencies.

Plan areas:

• The City of Bend has two plan areas – Juniper Ridge, Murphy Crossing and the Core Area
• The City of Redmond has two plan areas – Downtown and South Highway 97 
• The City of Sisters has one downtown plan area
• The City of La Pine has one downtown plan area

The tax rules for Urban Renewal Agencies are complex.

For more information about urban renewal payments and agencies, please call the Assessor's Office.