Oregon’s REET structure is one of the simplest among transfer-tax states: one rate, one minor local add-on in a single county, and a straightforward taxable base. The main complexity for practitioners is the Washington County two-layer calculation, the assumed-debt inclusion rule, the 15-day post-recording deadline, and the various exemptions — each of which has a specific county form (the “J-series”) that must be filed when claiming exemption status. This guide walks through both the statewide and Washington County calculations with two running examples: a Portland sale in Multnomah County and a Washington County sale with an assumed mortgage.
1 Understand Oregon’s REET Structure
Oregon’s state real estate excise tax is codified in the Oregon Revised Statutes and administered by the Oregon Department of Revenue. The current rate is a flat 1.5% of the selling price, applied uniformly to nearly every transfer of real property in the state — residential, commercial, farmland, industrial, and mixed-use alike.[1] There are no property-type differentials, no tax brackets that step up at higher price points, and no minimum-consideration threshold at the state level.
The grantor (seller) is conventionally responsible for paying the REET, although — as in most states — the parties may allocate the cost by contract. The tax must be satisfied (through actual payment or an exemption Certificate of Compliance) before the deed can be accepted for recording by the county clerk.[8]
ORS 306.815 is the key structural statute: it expressly forbids any Oregon county, city, or political subdivision from imposing a tax on the privilege of transferring real property, except for those local taxes that were already in effect when the prohibition was enacted in 1997.[1] Washington County’s real property transfer tax predates this restriction and was grandfathered in. Every other Oregon county is limited to the statewide 1.5% REET — no local additions, no courthouse taxes, no documentary stamp surcharges.
This structure contrasts with states like Iowa (which has a $500 base exemption and a 17.25%/82.75% county-state revenue split) or West Virginia (which has both state and county excise tiers). Oregon’s simplicity — one state rate plus one narrow county add-on — means that for 35 of Oregon’s 36 counties, the entire calculation is: multiply the selling price by 1.5%.
Example A — Home Sale in Multnomah County (Portland), $500,000 Cash
A seller conveys a residential property in Portland (Multnomah County) for $500,000 cash. No exemption applies.
Multnomah County is not Washington County — no local transfer tax applies. Only the 1.5% state REET is due. TAXABLE
Example B — Sale in Washington County, $300,000 Cash + $50,000 Assumed Mortgage
A seller conveys a property in Beaverton (Washington County) for $300,000 cash consideration. The buyer also assumes the seller’s existing $50,000 mortgage balance.
Washington County: both state REET (1.5%) and the county add-on (0.1%) apply. The assumed mortgage is included in the taxable selling price. TAXABLE WASHINGTON COUNTY
2 Calculate the Selling Price (Taxable Base)
Both the state REET and the Washington County tax are computed on the selling price — defined to include not just cash paid at closing but also any mortgage, lien, or debt assumed by the buyer.[3] This assumed-debt inclusion rule is codified in Washington County Code §3.04.020 and mirrors standard transfer tax policy in Oregon: the economic value of the transfer is the sum of what the buyer pays in cash plus what obligations the buyer takes on.
For example, if a buyer pays $300,000 cash and also agrees to take over the seller’s $50,000 mortgage (a “subject-to” acquisition), the total consideration the seller receives is effectively $350,000 — the buyer relieves the seller of a $50,000 debt. The REET applies to the full $350,000. This aligns with Washington State’s REET rules and with Oregon’s historical practice.
There is no deduction for personal property included in the sale — unlike Iowa’s §428A.1 rule, which allows the taxable base to be reduced by itemized personal property. Oregon’s rule taxes the full stated selling price including assumed debt, and the parties cannot reduce the base by characterizing appliances, furniture, or equipment as separate from the real property transfer.
Selling Price (Taxable Base): Selling Price = Cash Consideration + Assumed Mortgage / Debt (WA Co. Code §3.04.020; Oregon REET practice) No base exemption (unlike Iowa’s $500 minimum) No personal property deduction $0 consideration → Claim applicable §3.04.030(J) exemption Example: Cash price = $300,000 Assumed debt = $50,000 Selling Price = $350,000 ← this is the taxable base for both taxes
Example A — Multnomah County, $500,000 Cash Only
Cash: $500,000 | Assumed debt: $0
Selling Price (Taxable Base): $500,000
Example B — Washington County, $300,000 + $50,000 Assumed Mortgage
Cash: $300,000 | Assumed debt: $50,000
Selling Price (Taxable Base): $300,000 + $50,000 = $350,000
The assumed mortgage is included in the taxable base. Both taxes — state REET and Washington County add-on — apply to the full $350,000.
3 Apply the 1.5% State REET
The Oregon state real estate excise tax is simply 1.5% of the selling price — no rounding to a unit boundary, no ceiling function, no bracket splits.[1] The result is typically rounded to the nearest cent. For sales that are exact dollar amounts (as most are), the result will always terminate at two decimal places.
This flat-rate structure means the effective burden is exactly 1.5% for every transaction regardless of price. A $100,000 sale costs $1,500 in state REET; a $1,000,000 sale costs $15,000. Unlike Washington State’s REET (which uses a progressive tiered system with higher rates above certain thresholds), Oregon has maintained a flat structure. For the 35 non-Washington counties, the state REET is the entire transfer tax obligation — no county form to file, no additional rate to compute.
Oregon State REET (All 36 Counties): State REET = Selling Price × 1.5% State REET = Selling Price × 0.015 No bracket tiers — flat rate on full selling price No base exemption, no ceiling rounding Examples: $100,000 × 0.015 = $1,500.00 $200,000 × 0.015 = $3,000.00 $350,000 × 0.015 = $5,250.00 $500,000 × 0.015 = $7,500.00 $1,000,000 × 0.015 = $15,000.00
Example A — Multnomah County, $500,000 Selling Price
State REET: $500,000 × 1.5% = $7,500.00
No Washington County add-on. No other local tax. Grand total REET due: $7,500.00
Example B — Washington County, $350,000 Selling Price
State REET: $350,000 × 1.5% = $5,250.00
Washington County add-on: calculated in Step 4.
4 Add the Washington County Transfer Tax (If Applicable)
Sellers conveying real property located in Washington County, Oregon — which includes Beaverton, Hillsboro, Tigard, Tualatin, Lake Oswego (the portion in Washington County), and unincorporated areas of the county — must also pay the county’s Real Property Transfer Tax under Washington County Code Chapter 3.04.[2] This is the sole local transfer tax permitted anywhere in Oregon under the grandfathering provision of ORS 306.815(4).[1]
Rate and Threshold
The Washington County tax is $1 per $1,000 of selling price (0.1%), computed with ceiling rounding.[2] Any fractional $1,000 above a full multiple triggers a full additional $1 unit — this is the same ceiling-rounding mechanics used in South Dakota’s $0.50-per-$500 fee and Iowa’s $0.80-per-$500 fee. The effective rate is exactly 0.10% for selling prices that are precise multiples of $1,000, and very slightly above 0.10% for prices that are not.
The county tax applies only to transfers where the selling price exceeds $13,999.[4] A sale at exactly $13,999 or below is exempt from the county tax (though state REET still applies at 1.5%). A sale at $14,000 triggers the full county tax: ceil($14,000 ÷ $1,000) × $1 = 14 × $1 = $14.00. Note the state REET does not have a similar low-value threshold — it applies from the first dollar of consideration (absent a specific exemption).
Ceiling Rounding
The ceiling function means the county tax steps up at every $1,000 boundary. A $300,001 sale produces the same county tax as a $301,000 sale: ceil(300,001 ÷ 1,000) = ceil(300.001) = 301 units = $301.00. This extra $1 rounding impact is rarely material relative to the overall transaction cost, but practitioners should be aware of it when working with odd selling prices.
Washington County Transfer Tax (Code §3.04): Applies only in Washington County, Oregon. Applies only when Selling Price > $13,999. County Tax = CEILING(Selling Price ÷ $1,000) × $1 (Equivalent: $1 per $1,000 or fraction, i.e. 0.1%) Threshold examples: $13,999 or below → County Tax = $0 (Code §3.04.030(J)(13)) $14,000 → ceil(14) × $1 = $14.00 $100,000 → ceil(100) × $1 = $100.00 $350,000 → ceil(350) × $1 = $350.00 $350,001 → ceil(350.001) × $1 = $351.00 ← ceiling rounding Total REET (Washington County): Total = State REET + County Tax Total = (Price × 1.5%) + CEILING(Price ÷ 1,000) × $1 Effective combined rate ≈ 1.6% for most Washington County transactions
Example A — Multnomah County (not Washington County)
Washington County tax: $0.00 — Multnomah County is not subject to the local add-on.
Grand total REET: $7,500.00 (state REET only).
Example B — Washington County, $350,000 Selling Price
County tax: ceil($350,000 ÷ $1,000) × $1 = ceil(350.00) = 350 units × $1.00 = $350.00
State REET: $5,250.00 | County tax: $350.00
Grand total REET: $5,250.00 + $350.00 = $5,600.00
Effective combined rate: $5,600 ÷ $350,000 = 1.6000%
5 Check Exemptions, File with County, and Obtain Certificate of Compliance
Before computing any REET, determine whether the transfer qualifies for an exemption. Both the state REET and the Washington County transfer tax are eliminated when a valid statutory exemption applies — the exemption is not partial; it zeroes out both taxes.[4] Exemptions are defined under Washington County Code §3.04.030(J) for the county tax, and under Oregon’s general REET framework for the state tax. In practice, the same facts that exempt a transfer from Washington County’s tax (gift, foreclosure, divorce, etc.) also eliminate the state REET obligation — Oregon’s state-level exemptions align with the county categories.
The Eight Exemption Categories
Gift / Inheritance / Devise — §3.04.030(J)(16). Transfers for which no monetary consideration is given — an outright gift to any recipient, a transfer pursuant to a will or trust, or an inheritance by operation of law — are exempt from both taxes.[4] The exemption requires that there be truly no monetary consideration: the grantor receives nothing of value. A below-market sale (even at deep discount) is not a “gift” for these purposes unless consideration is entirely absent. The applicable Washington County exemption form is J-16.
Divorce / Spousal Transfer — §3.04.030(J)(18). Conveyances between spouses made pursuant to a divorce decree or legal separation order are exempt from both taxes.[4] The transfer must be directly ordered or authorized by the court’s dissolution decree or the parties’ separation agreement. A voluntary post-divorce sale between former spouses at market value — not compelled by a court order — is a taxable transaction. Washington County exemption form: J-18.
Government Transfer — §3.04.030(J)(8). Conveyances to or from any governmental entity — federal, state, or local — are exempt.[4] This covers acquisitions by the City of Portland, the Oregon Department of Transportation, Tri-Met, school districts, port authorities, and any other public body. Government-to-government transfers within the same jurisdiction (e.g. county to city) also qualify.
Condemnation / Eminent Domain — §3.04.030(J)(12). Transfers by condemnation or appropriation — including both formal court-ordered takings and friendly condemnations where the property owner conveys in lieu of contested eminent domain proceedings — are exempt from both taxes.[4] This is distinct from the government transfer exemption (which covers voluntary government purchases); the condemnation exemption covers involuntary transfers regardless of whether a government or another public authority initiates the taking.
Foreclosure / Sheriff’s / Trustee’s Deed or Deed in Lieu — §3.04.030(J)(2),(7). Deeds issued as a result of judicial foreclosure (sheriff’s deeds), non-judicial foreclosure (trustee’s deeds following a trust deed sale), or deeds in lieu of foreclosure (where the borrower conveys to the lender to avoid the foreclosure process) are all exempt.[4] The logic is that these transfers do not represent voluntary arms-length market transactions at which REET is appropriately measured. Washington County exemption forms: J-2 (deed in lieu), J-7 (foreclosure deed).
Entity Identity Change — §3.04.030(J)(14). A transfer that effects only a change in the legal form or name of an ownership entity — with no change in the underlying beneficial owners — is exempt.[4] The classic example is converting a general partnership to a limited liability company where the same partners become the LLC members, or renaming an LLC, with the same members in the same proportions. If any new equity is issued or any owner’s economic interest changes as part of the restructuring, the transaction may become partially or fully taxable. Exemption form: J-14.
Entity Dissolution — §3.04.030(J)(15). Transfers made for the purpose of dissolving a corporation, partnership, or joint venture — where the property is distributed to the entity’s equity owners — are exempt.[4] This covers the winding-up distribution of real property to shareholders when a corporation is formally dissolved, or to partners when a partnership liquidates. The exemption requires that the recipients be the entity’s existing owners; a dissolution sale to an outside buyer at arm’s length is taxable. Exemption form: J-15.
Cemetery Lot / Grave Site — §3.04.030(J)(17). Transfers of individual cemetery lots or grave sites are exempt from both taxes.[4]
The Washington County $13,999 Low-Value Threshold
In addition to the categorical exemptions above, Washington County Code §3.04.030(J)(13) exempts any transfer where the selling price is $13,999 or less from the county transfer tax.[4] This is a threshold exemption — automatic for any qualifying transaction — and applies only to the county’s 0.1% tax. The state REET still applies at 1.5% to low-value sales. A sale at $10,000, for example, incurs $150 in state REET and $0 in county tax (assuming no categorical exemption). The threshold is applied to the full selling price (cash + assumed debt), not just the cash component.
Washington County J-Series Exemption Forms
When a transfer qualifies for a Washington County exemption, the party claiming the exemption must file the applicable form from Washington County’s “J-series” with the county’s Assessment and Taxation office.[9] Commonly used forms include J-2 (deed in lieu of foreclosure), J-7 (sheriff’s/trustee’s deed), J-13 (low-value sale), J-14 (entity identity change), J-15 (entity dissolution), J-16 (gift/inheritance), J-18 (divorce/spousal transfer). Filing the J-form does not replace the Certificate of Compliance requirement — the state REET certificate must still be obtained.
Oregon Certificate of Compliance
No deed can be recorded in any Oregon county without a Certificate of Compliance from the Oregon Department of Revenue confirming either that the REET has been paid or that the transfer is exempt.[8] This certificate is obtained through the closing process — typically by the title company or escrow agent who computes the tax, remits it to the DOR, and presents the certificate to the county recorder at the time of recording. Buyers and sellers should confirm with their title or escrow officer that the certificate is being obtained well before the closing date, as delays in the certificate can delay recording.
Washington County 15-Day Deadline and Penalties
Washington County imposes its own post-recording filing requirement on top of the state certificate process: the transfer tax or the county exemption claim must be filed with Washington County Assessment and Taxation within 15 days of the date of recording.[5] Failure to meet this deadline triggers a penalty equal to the greater of the tax owed or $50, plus interest at 1.5% per month (18% annualized) on the unpaid balance from the due date.[5] The grantor may request in writing up to two 15-day extensions before the original deadline; approved extensions reset the penalty clock, but unapproved late filings accrue penalties and interest immediately.
Washington County Deadline Summary: T+0 (date of recording): Transfer deed recorded T+15 days: DEADLINE to pay county tax OR file J-form exemption T+16 days+: Penalty = max(tax owed, $50) + 1.5%/month interest Extension option: Up to 2 × 15-day extensions available upon written request Must be requested BEFORE original T+15 deadline Exemption form filing: File applicable J-form with Washington County Assessment & Taxation Within 15 days of recording (same deadline as tax payment)
Example A — Multnomah County — No WA County Requirements
No Washington County forms, no 15-day deadline. Certificate of Compliance obtained through title company at recording.
Oregon recording fee: ~$92 (ORS 205.323) — separate from REET, paid to county clerk at recording.
Grand total REET: $7,500.00 | Effective rate: 1.5000%
Example B — Washington County — Full Calculation
Selling price: $350,000 (cash $300,000 + assumed mortgage $50,000)
State REET: $350,000 × 1.5% = $5,250.00
County tax: ceil($350,000 ÷ $1,000) × $1 = 350 × $1 = $350.00
Grand total REET: $5,250.00 + $350.00 = $5,600.00 | Effective rate: 1.6000%
Certificate of Compliance: obtained through title company before recording.
Washington County: county tax or exemption form due within 15 days of recording date.
Rate Reference Tables
| Sale Price | State REET (1.5%) | WA Co. Tax (0.1%) | Total — Non-WA County | Total — WA County |
|---|---|---|---|---|
| $10,000 | $150.00 | $0.00 (≤$13,999) | $150.00 | $150.00 |
| $13,999 | $209.99 | $0.00 (≤$13,999) | $209.99 | $209.99 |
| $14,000 | $210.00 | $14.00 | $210.00 | $224.00 |
| $100,000 | $1,500.00 | $100.00 | $1,500.00 | $1,600.00 |
| $200,000 | $3,000.00 | $200.00 | $3,000.00 | $3,200.00 |
| $350,000 | $5,250.00 | $350.00 | $5,250.00 | $5,600.00 |
| $500,000 | $7,500.00 | $500.00 | $7,500.00 | $8,000.00 |
| $1,000,000 | $15,000.00 | $1,000.00 | $15,000.00 | $16,000.00 |
Blue rows indicate Washington County transactions where the additional 0.1% county tax applies (selling price > $13,999).
| Scenario | State REET | County Tax | Total |
|---|---|---|---|
| $500,000 Portland — Multnomah Co. (Ex. A) | $7,500.00 | $0.00 | $7,500.00 |
| $350,000 Washington Co. w/ assumed debt (Ex. B) | $5,250.00 | $350.00 | $5,600.00 |
| $200,000 Salem — Marion Co. | $3,000.00 | $0.00 | $3,000.00 |
| $14,000 Washington Co. (just above threshold) | $210.00 | $14.00 | $224.00 |
| $10,000 Washington Co. (below threshold) | $150.00 | $0.00 | $150.00 |
| Gift deed — no consideration, any county | $0.00 (§J-16) | $0.00 | $0.00 |
| Divorce transfer — pursuant to court order | $0.00 (§J-18) | $0.00 | $0.00 |
| Foreclosure / sheriff’s deed | $0.00 (§J-7) | $0.00 | $0.00 |
| Government transfer (eminent domain) | $0.00 (§J-12) | $0.00 | $0.00 |
| Entity dissolution — property to owners | $0.00 (§J-15) | $0.00 | $0.00 |
| Exemption | WA Co. Code Cite | WA Co. Form | State REET Effect |
|---|---|---|---|
| Gift / Inheritance / Devise | §3.04.030(J)(16) | J-16 | Also $0 |
| Divorce / Spousal (court order) | §3.04.030(J)(18) | J-18 | Also $0 |
| Government Transfer | §3.04.030(J)(8) | J-8 | Also $0 |
| Condemnation / Eminent Domain | §3.04.030(J)(12) | J-12 | Also $0 |
| Foreclosure / Sheriff’s / Trustee’s Deed | §3.04.030(J)(2),(7) | J-2, J-7 | Also $0 |
| Entity Identity Change (same owners) | §3.04.030(J)(14) | J-14 | Also $0 |
| Entity Dissolution (to equity owners) | §3.04.030(J)(15) | J-15 | Also $0 |
| Cemetery Lot / Grave Site | §3.04.030(J)(17) | J-17 | Also $0 |
| Low-Value Sale (≤$13,999, WA Co. only) | §3.04.030(J)(13) | J-13 | State REET still applies at 1.5% |
References
- ORS 306.815 — Prohibition on Local Transfer Taxes; Grandfathered Exception for Washington County’s Pre-1997 Tax; State REET Applies Statewide at 1.5%.
The foundational Oregon statute governing real estate transfer taxation. Subsections (1)–(3) prohibit any Oregon city, county, district, or other political subdivision from levying a tax on the privilege of conveying real property — an absolute preemption of local transfer taxation. Subsection (4) provides the grandfathering exception: local transfer taxes that were in effect on or before the date the prohibition was enacted (1997) are permitted to remain. Washington County’s Real Property Transfer Tax (Code Ch. 3.04) is the only local tax that qualifies under this exception, making Washington County uniquely subject to a two-layer tax structure in Oregon. All other jurisdictions are limited to the statewide 1.5% REET. Oregon’s statewide REET, while administered through the county recording process, is a state-level tax with a uniform flat rate of 1.5% of the selling price, applying to nearly all transfers of real property throughout Oregon’s 36 counties without any geographic rate variation.
Oregon Legislature: oregonlegislature.gov — ORS 306.815 - Washington County Code Chapter 3.04 — Real Property Transfer Tax; Rate $1 per $1,000 (Ceiling); $13,999 Threshold; Grandfathered Local Tax under ORS 306.815(4).
Washington County’s Real Property Transfer Tax is codified at Chapter 3.04 of the Washington County Code and is the only local real estate transfer tax permitted in Oregon under the ORS 306.815(4) grandfathering exception. The tax rate is $1 per $1,000 of selling price (0.1%), computed using ceiling rounding: any fraction of $1,000 above a full multiple triggers an additional $1 unit. The county tax applies only to transfers with a selling price exceeding $13,999; sales at or below that threshold are exempt from the county tax under §3.04.030(J)(13) (though state REET at 1.5% still applies). Washington County is part of the Portland metropolitan area and includes Beaverton, Hillsboro, Tigard, Tualatin, and surrounding communities — some of the most active real estate markets in Oregon. Practitioners in Washington County must track both the state REET requirement (Certificate of Compliance, obtained through the title company) and the county-specific filing requirement (J-form within 15 days of recording).
Washington County: washingtoncountyor.gov/at — Assessment & Taxation, Code §3.04 - Washington County Code §3.04.020 — “Selling Price” Definition; Includes Cash Consideration Plus Assumed Mortgage or Debt; Full Taxable Base.
Section 3.04.020 of the Washington County Code defines “selling price” for purposes of the county transfer tax as the total consideration paid or to be paid for the real property — including cash paid at closing and any existing mortgage, lien, or other debt obligation that the buyer assumes as part of the purchase. This definition ensures that the taxable base cannot be artificially reduced by structuring a transaction as a low-cash-price purchase with a large assumed mortgage. A buyer who pays $300,000 cash and assumes a $50,000 mortgage owes county tax on $350,000 — the full economic value transferred. The state REET practice aligns with this definition: the selling price for state REET purposes includes the same assumed-debt component. This is consistent with Washington State’s REET rules (which also include assumed debt in the taxable price) and reflects a broad policy of taxing the full economic value of property transfers rather than just the cash component.
Washington County Code §3.04.020 — available at washingtoncountyor.gov/at - Washington County Code §3.04.030(J) — Eight Categorical Exemptions; Gift, Divorce, Government, Eminent Domain, Foreclosure, Entity Change, Dissolution, Cemetery; Low-Value Threshold.
Section 3.04.030(J) of the Washington County Code lists all exemptions from the county transfer tax. Subsection (J)(13): low-value sales (selling price ≤ $13,999) — county tax only exempted, state REET still applies. (J)(16): transfers by gift, inheritance, or devise with no monetary consideration — both taxes $0, form J-16. (J)(17): cemetery lots and grave sites — form J-17. (J)(18): transfers between spouses pursuant to divorce decree or legal separation — both taxes $0, form J-18. (J)(8): transfers to or from any government entity — both taxes $0. (J)(12): transfers by condemnation or eminent domain — both taxes $0, form J-12. (J)(2): deeds in lieu of foreclosure — both taxes $0, form J-2. (J)(7): foreclosure deeds (sheriff’s/trustee’s) — both taxes $0, form J-7. (J)(14): entity identity changes with no change in beneficial ownership — both taxes $0, form J-14. (J)(15): entity dissolution distributions to equity owners — both taxes $0, form J-15. The exemptions from the county tax effectively also exempt the state REET because the same factual predicates (no consideration, court-ordered transfer, etc.) eliminate state-level taxability under Oregon’s REET framework.
Washington County Code §3.04.030(J) — washingtoncountyor.gov/at - Washington County Code §3.04 — Penalty and Interest Rules; 15-Day Filing Deadline; Two 15-Day Extension Options; Minimum $50 Penalty.
Washington County Code §3.04 establishes the post-recording compliance timeline for the county transfer tax. The grantor (or their authorized representative) must either pay the county transfer tax or file the applicable J-series exemption form with Washington County Assessment and Taxation within 15 days of the date the deed is recorded. Failure to meet this deadline triggers a penalty equal to the greater of: (a) the amount of the transfer tax owed, or (b) $50. Interest then accrues on the unpaid tax at 1.5% per month (18% per year) from the original T+15 due date until paid. The grantor may request in writing up to two 15-day extensions of the original deadline — each extension must be requested before the current deadline expires, and approval is not automatic. Without an approved extension, penalties begin at T+16. In practice, the title or escrow company typically handles both the state certificate of compliance and the county J-form filing as part of the closing process, building the 15-day deadline into the post-closing checklist.
Washington County Code §3.04 — washingtoncountyor.gov/at - ORS 205.323 — Oregon Recording Fees; Approximately $92 per Deed; Separate from REET; Not Included in Transfer Tax Calculation.
ORS 205.323 sets the recording fee schedule for Oregon county clerks and recorders. The current standard recording fee for most deed instruments is approximately $92, covering a standard-length document. Recording fees are separate from REET and are paid to the county at the time of recording — they are not part of the transfer tax obligation and are not computed by the Oregon REET Calculator. The recording fee is typically paid by whoever presents the deed for recording (often the buyer’s agent or the title company). Unlike South Dakota’s $30-flat + $2-per-extra-page structure (SDCL §7-9-15), Oregon’s recording fee is set at the state level but does not vary based on page count in the same way, though additional pages may affect total charges. Washington County’s Assessment and Taxation office handles the transfer tax separately from the recorder’s office; the two charges are distinct line items at closing.
Oregon Legislature: oregonlegislature.gov — ORS 205.323 - ORS 314.258 — Nonresident Seller Income Tax Withholding; Separate from REET; Consult Tax Professional.
ORS 314.258 requires that buyers of Oregon real property withhold Oregon income tax when the seller is a nonresident of Oregon (i.e. an individual, trust, or entity whose tax domicile is outside Oregon). The withholding rate is a percentage of the sales price (or the gain, at the seller’s election), and the withheld amount is remitted to the Oregon Department of Revenue by the buyer at closing. This obligation is entirely separate from REET — it is an income tax withholding mechanism, not a transfer tax. Nonresident sellers should consult an Oregon tax professional before closing to determine whether withholding applies, whether any exemption from withholding is available (e.g. principal residence, 1031 exchange escrow), and how to complete the applicable DOR withholding forms. The Oregon REET Calculator does not compute or address this withholding obligation.
Oregon Legislature: oregonlegislature.gov — ORS 314.258 - Oregon Department of Revenue — Certificate of Compliance; Required Before Deed Recording; Confirms REET Paid or Transfer Exempt; dor.oregon.gov.
The Oregon Department of Revenue requires that every deed presented for recording in Oregon be accompanied by a Certificate of Compliance — an official certificate confirming that the state REET has been paid or that the transfer is exempt from REET. This requirement, which flows from Oregon’s REET enabling statutes and DOR administrative rules, makes the REET a condition precedent to recording: county recorders are required to refuse any deed not accompanied by the certificate. In closing practice, the title company or escrow officer computes the REET, remits it to the DOR (typically by check or electronic payment), and receives the certificate in return, which is then presented to the county recorder along with the deed at recording. Sellers and buyers should confirm with their title officer that the certificate process is being managed as part of the transaction timeline. The DOR’s website at dor.oregon.gov provides current guidance on REET requirements, rates, and exemptions, as well as contact information for practitioners with questions.
Oregon Department of Revenue: dor.oregon.gov - Washington County Assessment & Taxation — J-Series Exemption Forms; J-2, J-7, J-13, J-14, J-15, J-16, J-17, J-18; Filing Procedures; washingtoncountyor.gov/at.
Washington County’s Assessment and Taxation (AT) office administers the county’s Real Property Transfer Tax and publishes the J-series exemption application forms that must be filed when a transfer is exempt from the county tax. Each form corresponds to a specific §3.04.030(J) exemption: J-2 for deed in lieu of foreclosure, J-7 for judicial or non-judicial foreclosure deeds, J-13 for low-value sales at or below $13,999, J-14 for entity identity changes, J-15 for entity dissolutions, J-16 for gifts/inheritances/devises, J-17 for cemetery lots, and J-18 for divorce/spousal transfers pursuant to court order. All J-forms must be filed with the AT office within 15 days of recording — the same deadline as for tax payment. Forms are available for download from the county’s AT website and may also be obtained in person at the county office in Hillsboro. The AT office also handles any disputes over the county tax assessment, extension requests, and penalty abatement applications.
Washington County AT: washingtoncountyor.gov/at — Real Property Transfer Tax forms and instructions - Oregon Legislature — ORS Title 32, Chapter 308 / Chapter 306 — Property Tax and Excise Tax Framework; Annual Legislative Update Source.
Oregon’s real estate transfer tax framework sits within ORS Title 32 (Revenue and Taxation) and is shaped primarily by ORS Chapter 306 (Administration of Property Tax Law) and ORS Chapter 307–308 (exemptions and assessment). The applicable REET rate (1.5%) derives from the statewide excise framework and has been stable for an extended period, but practitioners should monitor the Oregon Legislative Assembly’s session output (typically odd-numbered years) for any bills amending ORS 308 or ORS 306.815. Changes to the REET rate, the Washington County grandfathering exception, or the exemption structure would require legislative action in either a regular session (January–June of odd years) or a special session. The Oregon Legislative Assembly’s public website at oregonlegislature.gov provides searchable access to all current ORS provisions, proposed bill text, session laws, and administrative rule filings through the Secretary of State’s Oregon Administrative Rules (OAR). Significant rule changes by the Oregon Department of Revenue appear in OAR Title 150, Chapter 308, and are published with notice periods in the Oregon Bulletin.
Oregon Legislature: oregonlegislature.gov; Oregon DOR Administrative Rules: dor.oregon.gov
Disclaimer: This guide is for general informational and educational purposes only and does not constitute legal or tax advice. Oregon’s statewide real estate excise tax is governed by ORS 306.815 and related provisions; Washington County’s additional transfer tax is governed by Washington County Code Chapter 3.04. All rates and rules are current as of 2026. Verify current rates, exemptions, Certificate of Compliance requirements, and the 15-day Washington County filing deadline with the Oregon Department of Revenue (dor.oregon.gov) and Washington County Assessment & Taxation (washingtoncountyor.gov/at) before closing. Nonresident sellers should consult a licensed Oregon tax professional regarding income tax withholding under ORS 314.258. Recording fees (~$92 per deed under ORS 205.323) are separate from REET and are not included in the calculations above.