Property Tax Experts
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For taxpayers who
may be
experiencing
difficulty in paying
their property taxes,
there may be help.
Most cities in the
United States have
Property Tax
Poverty Exemption
Policy and
Guidelines. You may
be eligible to waive
your annual property
tax for one year
read more
may be
experiencing
difficulty in paying
their property taxes,
there may be help.
Most cities in the
United States have
Property Tax
Poverty Exemption
Policy and
Guidelines. You may
be eligible to waive
your annual property
tax for one year
read more
Property in Oregon is taxed on its assessed value. A property's
assessed value is the lower of its real market value or its maximum
assessed value. Each year, the county assessor determines the
property's real market value and calculates its maximum assessed
value. You are taxed on the lesser of the two, which is called the
assessed value. Real market value and maximum assessed value are
defined below.
Real market value (RMV)
Oregon law says the assessor must value all property at 100 percent of its real
market value. Real market value (RMV) is typically the price your property would sell
for in a transaction between a willing buyer and a willing seller on January 1, the
assessment date for the tax year. To estimate the initial RMV for your property, your
county assessor appraises your property using a physical inspection and a
comparison of market data from similar properties. For ensuing tax years, your county
assessor may study trends of similar properties to update the RMV for your property.
Some property, such as farm or forest property, may be subject to special valuation
processes.
Maximum assessed value (MAV)
A property's maximum assessed value (MAV) is the taxable value limit established for
each property. The first MAV for each property was set in the 1997-98 tax year. For that
year, the MAV was the property's 1995-96 real market value minus 10 percent. For
example, if a residential property had a real market value of $100,000 for the 1995-96
tax year, its 1997-98 MAV would have been $90,000. MAV can increase for only two
reasons: a 3 percent annual increase or specific property events.
Three Percent Increase
For tax years after 1997-98, MAV is defined as the greater of the prior year's MAV or the
prior year's assessed value increased by 3 percent. This means MAV will increase by
3 percent per year unless the RMV of the property is less than MAV for two years in a
row. If this happens, MAV will not increase in the second year. Certain property events
(explained below), such as new construction, can cause the MAV to increase more
than 3 percent.
Property Events
The MAV can increase by more than 3 percent for any of the following property events:
Changes in property value as a result of new property or new improvements to the
property,
$10,000 in any one year or $25,000 within any consecutive five years.
These changes will always have an effect on RMV, although they may not have an
effect on MAV.
Value notice
The tax statement you receive, mailed in late October, is also your value notice.
Appealing to your county board of property tax appeals
Appealing to the county board of property tax appeals (BOPTA) is generally the first
step in the appeal process. Most appeals start at this level.
You may appeal the current year real market, maximum assessed, specially
assessed, or assessed value of your property.
The majority of appeals will be based on a difference of opinion between you and the
assessor about RMV. In such cases, you will need to present evidence about the
market value of your property as it existed on the assessment date. Evidence might
include an appraisal report of your property done by an independent appraiser or a
comparison of your property with similar properties that have recently sold in your
area.
Comparing the value on the tax roll of your house to the value on the tax roll of your
neighbor's house, or comparing the taxes you pay to the taxes your neighbor pays is
generally not considered satisfactory evidence.
The following are examples in which an appeal of RMV may result in a tax benefit:
The board reduces the RMV below the assessed value currently on the roll.
Your property has recently been improved and the board reduces the value of the new
construction.
The board reduces the RMV of your property, and the reduction requires property taxes
to be reduced to meet constitutional limits on the education and general government
categories of your taxes. See Tax Limitation (Compression) at www.oregon.
gov/DOR/PTD/property.shtml for more information.
If you wish to appeal the value of principal or secondary industrial property appraised
by the Department of Revenue (DOR), you may file your appeal with either the
Magistrate Division of the Tax Court or BOPTA. Both have the same filing deadlines.
The value of centrally assessed property must be appealed to DOR by the second
Monday in June prior to the July 1 beginning of the tax year.
Penalties charged for late filing of a current year's real or personal property return may
also be appealed to the board. The board may waive all or a portion of a penalty
imposed for the late filing of a return if:
You can prove there was good and sufficient cause for the late filing, or
The year for which the return was filed was both the first year that a return was
required to be filed and the first year you filed a return.
How to file your petition
You must file appeals between the date the tax statements are mailed and December
31. If December 31 falls on a Saturday, Sunday, or legal holiday, the filing deadline
moves to the next business day. File your petition with the county clerk's office in the
county where the property is located. You can get the forms you need from your county
clerk or county assessor's office. You may also download forms from www.oregon.
gov/DOR/PTD.
If you are not the owner of the property, carefully read the petition instructions to learn
if you are qualified to file the appeal.
The board will consider your appeal between the first Monday in February and April
15. If you choose to appear at the hearing, BOPTA will send you written notice of the
time and location. If you choose not to appear, the board will make a decision based
on the evidence you submit with the petition.
The board will notify you in writing of its decision. If you are not satisfied with the
decision, you have the right to appeal as follows:
Appealing county board decisions
You may appeal a decision of BOPTA to the Magistrate Division of the Oregon Tax
Court by filing a written complaint. The assessor may also appeal the board's
decision. The fee for filing a complaint with the Magistrate Division is $25.
Complaints must be filed with the Magistrate Division within 30 days (not one month),
after the board's order is mailed to you. You can download appeal forms from www.
oregon.gov/OJD, or write to: Clerk, Oregon Tax Court, Magistrate Division, 1163 State
Street, Salem OR 97301. You can also order forms by calling 503-986-5650 or by
calling your county assessor.
assessed value is the lower of its real market value or its maximum
assessed value. Each year, the county assessor determines the
property's real market value and calculates its maximum assessed
value. You are taxed on the lesser of the two, which is called the
assessed value. Real market value and maximum assessed value are
defined below.
Real market value (RMV)
Oregon law says the assessor must value all property at 100 percent of its real
market value. Real market value (RMV) is typically the price your property would sell
for in a transaction between a willing buyer and a willing seller on January 1, the
assessment date for the tax year. To estimate the initial RMV for your property, your
county assessor appraises your property using a physical inspection and a
comparison of market data from similar properties. For ensuing tax years, your county
assessor may study trends of similar properties to update the RMV for your property.
Some property, such as farm or forest property, may be subject to special valuation
processes.
Maximum assessed value (MAV)
A property's maximum assessed value (MAV) is the taxable value limit established for
each property. The first MAV for each property was set in the 1997-98 tax year. For that
year, the MAV was the property's 1995-96 real market value minus 10 percent. For
example, if a residential property had a real market value of $100,000 for the 1995-96
tax year, its 1997-98 MAV would have been $90,000. MAV can increase for only two
reasons: a 3 percent annual increase or specific property events.
Three Percent Increase
For tax years after 1997-98, MAV is defined as the greater of the prior year's MAV or the
prior year's assessed value increased by 3 percent. This means MAV will increase by
3 percent per year unless the RMV of the property is less than MAV for two years in a
row. If this happens, MAV will not increase in the second year. Certain property events
(explained below), such as new construction, can cause the MAV to increase more
than 3 percent.
Property Events
The MAV can increase by more than 3 percent for any of the following property events:
Changes in property value as a result of new property or new improvements to the
property,
- The property is partitioned or subdivided,
- The property is rezoned and used consistently with rezoning,
- The property is first taken into account as omitted property, or
- The property becomes disqualified from exemption, partial exemption or
special assessment.
$10,000 in any one year or $25,000 within any consecutive five years.
These changes will always have an effect on RMV, although they may not have an
effect on MAV.
Value notice
The tax statement you receive, mailed in late October, is also your value notice.
Appealing to your county board of property tax appeals
Appealing to the county board of property tax appeals (BOPTA) is generally the first
step in the appeal process. Most appeals start at this level.
You may appeal the current year real market, maximum assessed, specially
assessed, or assessed value of your property.
The majority of appeals will be based on a difference of opinion between you and the
assessor about RMV. In such cases, you will need to present evidence about the
market value of your property as it existed on the assessment date. Evidence might
include an appraisal report of your property done by an independent appraiser or a
comparison of your property with similar properties that have recently sold in your
area.
Comparing the value on the tax roll of your house to the value on the tax roll of your
neighbor's house, or comparing the taxes you pay to the taxes your neighbor pays is
generally not considered satisfactory evidence.
The following are examples in which an appeal of RMV may result in a tax benefit:
The board reduces the RMV below the assessed value currently on the roll.
Your property has recently been improved and the board reduces the value of the new
construction.
The board reduces the RMV of your property, and the reduction requires property taxes
to be reduced to meet constitutional limits on the education and general government
categories of your taxes. See Tax Limitation (Compression) at www.oregon.
gov/DOR/PTD/property.shtml for more information.
If you wish to appeal the value of principal or secondary industrial property appraised
by the Department of Revenue (DOR), you may file your appeal with either the
Magistrate Division of the Tax Court or BOPTA. Both have the same filing deadlines.
The value of centrally assessed property must be appealed to DOR by the second
Monday in June prior to the July 1 beginning of the tax year.
Penalties charged for late filing of a current year's real or personal property return may
also be appealed to the board. The board may waive all or a portion of a penalty
imposed for the late filing of a return if:
You can prove there was good and sufficient cause for the late filing, or
The year for which the return was filed was both the first year that a return was
required to be filed and the first year you filed a return.
How to file your petition
You must file appeals between the date the tax statements are mailed and December
31. If December 31 falls on a Saturday, Sunday, or legal holiday, the filing deadline
moves to the next business day. File your petition with the county clerk's office in the
county where the property is located. You can get the forms you need from your county
clerk or county assessor's office. You may also download forms from www.oregon.
gov/DOR/PTD.
If you are not the owner of the property, carefully read the petition instructions to learn
if you are qualified to file the appeal.
The board will consider your appeal between the first Monday in February and April
15. If you choose to appear at the hearing, BOPTA will send you written notice of the
time and location. If you choose not to appear, the board will make a decision based
on the evidence you submit with the petition.
The board will notify you in writing of its decision. If you are not satisfied with the
decision, you have the right to appeal as follows:
Appealing county board decisions
You may appeal a decision of BOPTA to the Magistrate Division of the Oregon Tax
Court by filing a written complaint. The assessor may also appeal the board's
decision. The fee for filing a complaint with the Magistrate Division is $25.
Complaints must be filed with the Magistrate Division within 30 days (not one month),
after the board's order is mailed to you. You can download appeal forms from www.
oregon.gov/OJD, or write to: Clerk, Oregon Tax Court, Magistrate Division, 1163 State
Street, Salem OR 97301. You can also order forms by calling 503-986-5650 or by
calling your county assessor.
Adair Village - Adams - Adel - Adrian - Agate Beach[4] - Agness - Albany - Algoma - Alicel - Allegany - Aloha - Alpine - Alsea - Alvadore[4] - Amity - Andrews - Antelope - Apiary - Applegate - Arlington - Arock - Ash - Ashland - Ashwood - Astoria - Athena - Aumsville - Aurora - Austin - Azalea
B
Baker City - Bandon - Banks - Barlow - Barview (Coos County)GR1 - Barview (Tillamook County) - Bay City - Beatty - Beaver - Beavercreek - Beaverton - Belknap Springs - Bellevue[4] - Bend - Biggs - Bingham Springs - Birkenfeld - Blachly - Black Rock - Blalock - Blodgett - Blue River - Bly - Boardman - Bonanza - Bonneville - Boring - Boyd[5] - Breitenbush - Bridal Veil - Bridge - Bridgeport - Brighton - Brightwood - Broadbent - Brogan - Brookings - Brooks - Brothers - Brownsmead[4] - Brownsville - Bull Run - Buncom - Burns - Burnt Woods - Butte Falls - Buxton
C
Camas Valley - Camp Sherman - Canby - Cannon Beach - Canyon City - Canyonville - Carlton - Carpenterville - Carver* - Cascade Locks - Cascadia - Cave Junction - Cayuse - Cecil - Cedar HillsGR1* - Cedar Mill - Celilo Village[6] - Central Point - Champoeg[7] - Charleston - Chemult - Cherry Grove - Cherryville - Cheshire - Chiloquin - Christmas Valley - Clackamas - Clatskanie - Cloverdale - Coburg - Colton - Columbia City - Condon - Coos Bay - Copperfield[citation needed] - Coquille - Corbett - Cornelius - Corvallis - Cottage Grove - Cove - Crabtree - Crane - Crawfordsville - Crescent - Crescent Lake - Creswell - Crow - Culp Creek - Culver - Curtin - Cushman
D
Dairy - Dallas - Damascus - Danner - Days Creek - Dayton - Dayville - Deadwood - Dee - Deer Island - Denmark - Depoe Bay - Detroit - Dexter - Diamond - Diamond Lake - Dillard - Dilley - Disston - Donald - Dorena - Drain - Drew - Drewsey - Dufur - Dundee - Dunes City - Dunthorpe[citation needed] - Durham - Durkee
E
Eagle Creek - Eagle Point - Echo - Eddyville - Elgin - Elk City - Elkton - Elmira - Elsie - Enterprise - Estacada - Eugene
F
Fairview - Fall Creek - Falls City - Fields - Flora - Florence - Forest Grove - Fort Klamath - Fort Rock - Fort Stevens* - Fossil - Foster - Fox - Frenchglen - Friend
G
Gales Creek - Gardiner - Garibaldi - Gaston - Gates - Gaylord - Gearhart - Gervais - Gibbon - Gilchrist - Gladstone - Glenada - Glendale - Gleneden Beach - Glenwood - Glide - Goble - Gold Beach - Gold Hill - Goshen - Government Camp - Grand Ronde - Granite - Grants Pass - Grass Valley - Gravelford - Greenhorn - Gresham
H
Haines - Halfway - Halsey - Hamilton - Hamlet - Hammond* - Hampton - Happy Valley - Harbor - Hardman - Harlan - Harper - Harrisburg - Hebo - Heceta Beach - Helix - Helvetia - Heppner - Hereford - Hermiston - Hillsboro - Hines - Holdman - Holland - Holley - Homestead - Hood River - Horton - Hoskins - Hot Lake - Hubbard - Huntington
I
Idanha - Idleyld Park - Imbler - Imnaha - Independence - Ione - Ironside - Irrigon - Island City
J
Jacksonville - Jamieson - Jasper - Jefferson - Jewell - John Day - Johnson City - Jordan - Jordan Valley - Joseph - Junction City - Juntura
K
Kamela - Keasey - Keizer - Keno - Kent - Kerby - Kernville - Kimberly - King City - Kings Valley - Kinton - Klamath Agency - Klamath Falls - Knappa
L
La Grande - La Pine - Lacomb - Lafayette - Lake Oswego - Lakecreek - Lakeside - Lakeview - Langlois - Laurelwood - Lawen - Leaburg - Lebanon - Lexington - Lincoln Beach - Lincoln City - Lime - Lonerock - Long Creek - Lookingglass - Lorane - Lostine - Lowell - Lyons
M
Mabel - Madras - Malin - Manning - Manzanita - Mapleton - Marcola - Marion - Marquam - Maupin - Mayger - Mayville - Maywood Park - McCredie Springs - McDermitt - McKenzie Bridge - McMinnville - McNary - Meacham - Medford - Medical Springs - Mehama - Merlin - Merrill - Metolius - MetzgerGR1* - Midland - Mikkalo - Mill City - Millersburg - Millican - Milo - Milton-Freewater - Milwaukie - Minam - Minerva - Mission - Mist - Mitchell - Modoc Point - Mohawk - Mohler - Molalla - Monitor - Monmouth - Monroe - Monument - Moro - Mosier - Mount Angel - Mount Hood - Mount Vernon - Mulino - Murphy - Myrtle Creek - Myrtle Point
N
Necanicum - Nehalem - Nesika Beach - Neskowin - Netarts - New Bridge - New Pine Creek - New Princeton - Newberg - Newport - Nimrod - North Bend - North Plains - North Powder - Norway - Noti - Nyssa
O
Oak HillsGR1* - Oakland - Oakridge - OatfieldGR1 - O'Brien - Oceanside - Odell - Olene - Olney - Ontario - Ophir - Oregon City - Orenco* - Otis - Otter Rock - Oxbow Dam - Owyhee Dam
P
Pacific City - Paisley - Parkdale - Paulina - Payette Junction - Pendleton - Perrydale - Philomath - Phoenix - Pilot Rock - Pine - Pine Grove - Pinehurst - Pistol River - Pittsburg - Pleasant Hill - Pleasant Valley - Plush - Pondosa - Portland - Port Orford - Post - Powell Butte - Powers - Prairie City - Pratum[citation needed] - Prescott - Prineville - Progress[4]* - Prospect - Provolt
R
Rainier - Redland[citation needed] - Redmond - Reedsport - Reedville - Remote - Rhododendron - Rice[4] - Rice Hill - Richland - Rickreall - Riddle - Riley - Ritter - Rivergrove - Riverton - Rockaway Beach - RockcreekGR1 - Rogue River - Rome - Rose Lodge - Roseburg - Rowena - Roy - Ruch - Rufus
S
Saginaw - St. Benedict - St. Helens - St. Joseph[citation needed] - St. Louis[citation needed] - St. Paul - Salem - Sandy - Scappoose - Scholls[4] - Scio - Scottsburg - Scotts Mills - Seal Rock - Seaside - Selma - Seneca - Shady[citation needed] - Shady Cove - Shaniko - Shedd - Sheridan - Sherwood - Siletz - Siltcoos - Silver Lake - Silverton - Sisters - Sitkum - Sixes - Skipanon[citation needed] - Sodaville - South Beach - Sprague River - Spray - Springbrook[4]* - Springfield - Stafford[3] - Stanfield - Stayton - Sublimity - Sulphur Springs - Summer Lake - Summerville - Sumner - Sumpter - Sunriver - Sutherlin - Svensen - Sweet Home - Swisshome
T
Takilma - Talent - Tangent - Telocaset - Tenmile - Terrebonne - The Dalles - Tidewater - Tiernan - Tigard - Tillamook - Tiller - Timber - Toledo - Trail - Tri-City - Triangle Lake - Troutdale - Troy - Tualatin - Turner - Twin Rocks[4] - Tygh Valley
U
Ukiah - Umapine - Umatilla - Umpqua - Union - Unity
V
Vale - Valley Falls - Valley Junction - Valsetz[4] - Vanport[8]* - Veneta - Vernonia - Vida - Villages at Mount Hood[3]
W
Waldport - Walker - Wallowa - Walterville - Walton - Wamic - Wankers Corner[citation needed] - Warm Springs - Warren - Warrenton - Wasco - Wauna[4] - Waterloo - Wedderburn - Welches - Wemme - Wendling - West Linn - West Stayton - Westfall - Westfir - Weston - Westport - Wheeler - White City - Whiteson - Whitney - Wilbur - Wilderville - Willamina - Willamette[citation needed]* - Williams - Willow Creek - Wilsonville - Winchester - Winchester Bay - Winston - Wolf Creek - Wonder - Wood Village - Woodburn - Worden
Y
Yachats - Yamhill - Yoncalla
B
Baker City - Bandon - Banks - Barlow - Barview (Coos County)GR1 - Barview (Tillamook County) - Bay City - Beatty - Beaver - Beavercreek - Beaverton - Belknap Springs - Bellevue[4] - Bend - Biggs - Bingham Springs - Birkenfeld - Blachly - Black Rock - Blalock - Blodgett - Blue River - Bly - Boardman - Bonanza - Bonneville - Boring - Boyd[5] - Breitenbush - Bridal Veil - Bridge - Bridgeport - Brighton - Brightwood - Broadbent - Brogan - Brookings - Brooks - Brothers - Brownsmead[4] - Brownsville - Bull Run - Buncom - Burns - Burnt Woods - Butte Falls - Buxton
C
Camas Valley - Camp Sherman - Canby - Cannon Beach - Canyon City - Canyonville - Carlton - Carpenterville - Carver* - Cascade Locks - Cascadia - Cave Junction - Cayuse - Cecil - Cedar HillsGR1* - Cedar Mill - Celilo Village[6] - Central Point - Champoeg[7] - Charleston - Chemult - Cherry Grove - Cherryville - Cheshire - Chiloquin - Christmas Valley - Clackamas - Clatskanie - Cloverdale - Coburg - Colton - Columbia City - Condon - Coos Bay - Copperfield[citation needed] - Coquille - Corbett - Cornelius - Corvallis - Cottage Grove - Cove - Crabtree - Crane - Crawfordsville - Crescent - Crescent Lake - Creswell - Crow - Culp Creek - Culver - Curtin - Cushman
D
Dairy - Dallas - Damascus - Danner - Days Creek - Dayton - Dayville - Deadwood - Dee - Deer Island - Denmark - Depoe Bay - Detroit - Dexter - Diamond - Diamond Lake - Dillard - Dilley - Disston - Donald - Dorena - Drain - Drew - Drewsey - Dufur - Dundee - Dunes City - Dunthorpe[citation needed] - Durham - Durkee
E
Eagle Creek - Eagle Point - Echo - Eddyville - Elgin - Elk City - Elkton - Elmira - Elsie - Enterprise - Estacada - Eugene
F
Fairview - Fall Creek - Falls City - Fields - Flora - Florence - Forest Grove - Fort Klamath - Fort Rock - Fort Stevens* - Fossil - Foster - Fox - Frenchglen - Friend
G
Gales Creek - Gardiner - Garibaldi - Gaston - Gates - Gaylord - Gearhart - Gervais - Gibbon - Gilchrist - Gladstone - Glenada - Glendale - Gleneden Beach - Glenwood - Glide - Goble - Gold Beach - Gold Hill - Goshen - Government Camp - Grand Ronde - Granite - Grants Pass - Grass Valley - Gravelford - Greenhorn - Gresham
H
Haines - Halfway - Halsey - Hamilton - Hamlet - Hammond* - Hampton - Happy Valley - Harbor - Hardman - Harlan - Harper - Harrisburg - Hebo - Heceta Beach - Helix - Helvetia - Heppner - Hereford - Hermiston - Hillsboro - Hines - Holdman - Holland - Holley - Homestead - Hood River - Horton - Hoskins - Hot Lake - Hubbard - Huntington
I
Idanha - Idleyld Park - Imbler - Imnaha - Independence - Ione - Ironside - Irrigon - Island City
J
Jacksonville - Jamieson - Jasper - Jefferson - Jewell - John Day - Johnson City - Jordan - Jordan Valley - Joseph - Junction City - Juntura
K
Kamela - Keasey - Keizer - Keno - Kent - Kerby - Kernville - Kimberly - King City - Kings Valley - Kinton - Klamath Agency - Klamath Falls - Knappa
L
La Grande - La Pine - Lacomb - Lafayette - Lake Oswego - Lakecreek - Lakeside - Lakeview - Langlois - Laurelwood - Lawen - Leaburg - Lebanon - Lexington - Lincoln Beach - Lincoln City - Lime - Lonerock - Long Creek - Lookingglass - Lorane - Lostine - Lowell - Lyons
M
Mabel - Madras - Malin - Manning - Manzanita - Mapleton - Marcola - Marion - Marquam - Maupin - Mayger - Mayville - Maywood Park - McCredie Springs - McDermitt - McKenzie Bridge - McMinnville - McNary - Meacham - Medford - Medical Springs - Mehama - Merlin - Merrill - Metolius - MetzgerGR1* - Midland - Mikkalo - Mill City - Millersburg - Millican - Milo - Milton-Freewater - Milwaukie - Minam - Minerva - Mission - Mist - Mitchell - Modoc Point - Mohawk - Mohler - Molalla - Monitor - Monmouth - Monroe - Monument - Moro - Mosier - Mount Angel - Mount Hood - Mount Vernon - Mulino - Murphy - Myrtle Creek - Myrtle Point
N
Necanicum - Nehalem - Nesika Beach - Neskowin - Netarts - New Bridge - New Pine Creek - New Princeton - Newberg - Newport - Nimrod - North Bend - North Plains - North Powder - Norway - Noti - Nyssa
O
Oak HillsGR1* - Oakland - Oakridge - OatfieldGR1 - O'Brien - Oceanside - Odell - Olene - Olney - Ontario - Ophir - Oregon City - Orenco* - Otis - Otter Rock - Oxbow Dam - Owyhee Dam
P
Pacific City - Paisley - Parkdale - Paulina - Payette Junction - Pendleton - Perrydale - Philomath - Phoenix - Pilot Rock - Pine - Pine Grove - Pinehurst - Pistol River - Pittsburg - Pleasant Hill - Pleasant Valley - Plush - Pondosa - Portland - Port Orford - Post - Powell Butte - Powers - Prairie City - Pratum[citation needed] - Prescott - Prineville - Progress[4]* - Prospect - Provolt
R
Rainier - Redland[citation needed] - Redmond - Reedsport - Reedville - Remote - Rhododendron - Rice[4] - Rice Hill - Richland - Rickreall - Riddle - Riley - Ritter - Rivergrove - Riverton - Rockaway Beach - RockcreekGR1 - Rogue River - Rome - Rose Lodge - Roseburg - Rowena - Roy - Ruch - Rufus
S
Saginaw - St. Benedict - St. Helens - St. Joseph[citation needed] - St. Louis[citation needed] - St. Paul - Salem - Sandy - Scappoose - Scholls[4] - Scio - Scottsburg - Scotts Mills - Seal Rock - Seaside - Selma - Seneca - Shady[citation needed] - Shady Cove - Shaniko - Shedd - Sheridan - Sherwood - Siletz - Siltcoos - Silver Lake - Silverton - Sisters - Sitkum - Sixes - Skipanon[citation needed] - Sodaville - South Beach - Sprague River - Spray - Springbrook[4]* - Springfield - Stafford[3] - Stanfield - Stayton - Sublimity - Sulphur Springs - Summer Lake - Summerville - Sumner - Sumpter - Sunriver - Sutherlin - Svensen - Sweet Home - Swisshome
T
Takilma - Talent - Tangent - Telocaset - Tenmile - Terrebonne - The Dalles - Tidewater - Tiernan - Tigard - Tillamook - Tiller - Timber - Toledo - Trail - Tri-City - Triangle Lake - Troutdale - Troy - Tualatin - Turner - Twin Rocks[4] - Tygh Valley
U
Ukiah - Umapine - Umatilla - Umpqua - Union - Unity
V
Vale - Valley Falls - Valley Junction - Valsetz[4] - Vanport[8]* - Veneta - Vernonia - Vida - Villages at Mount Hood[3]
W
Waldport - Walker - Wallowa - Walterville - Walton - Wamic - Wankers Corner[citation needed] - Warm Springs - Warren - Warrenton - Wasco - Wauna[4] - Waterloo - Wedderburn - Welches - Wemme - Wendling - West Linn - West Stayton - Westfall - Westfir - Weston - Westport - Wheeler - White City - Whiteson - Whitney - Wilbur - Wilderville - Willamina - Willamette[citation needed]* - Williams - Willow Creek - Wilsonville - Winchester - Winchester Bay - Winston - Wolf Creek - Wonder - Wood Village - Woodburn - Worden
Y
Yachats - Yamhill - Yoncalla
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