Oregon is one of the few states with no statewide real estate transfer tax. State law bars cities, counties and districts from imposing a tax on the transfer of real property. The only exception is a local tax that was already in effect and operative on March 31, 1997 (ORS 306.815).[1] Washington County's Real Property Transfer Tax is the only tax that fits that exception, so it is the only transfer tax you will pay on an Oregon deed. For property in the other 35 counties, the transfer tax is $0. You still pay ordinary county recording fees, which are not a transfer tax.
1 Check Which County the Property Is In
For a sale in Multnomah, Clackamas, Lane, Marion, Deschutes or any other county except Washington County, there is no state or local transfer tax to calculate. For property in Washington County (Beaverton, Hillsboro, Tigard, Tualatin, Forest Grove, Sherwood and the unincorporated areas), the county tax under Washington County Code Chapter 3.04 applies.[2]
2 Work Out the Selling Price
Washington County taxes the selling price. That includes the cash paid plus any lien, mortgage, contract or other debt on the property that the buyer agrees to pay or assume. It also includes any other property or value given for the transfer.[2]
Selling Price = Cash Consideration + Assumed Mortgage / Liens + Other Value Given
Example — Washington County, $300,000 cash + $50,000 assumed mortgage: selling price = $350,000.
3 Apply the Washington County Rate
The tax is $1 per $1,000 or fraction of $1,000 of the selling price (Washington County Code §3.04.070). Any part of a $1,000 counts as a full $1,000.[2] Transfers with a selling price of $13,999 or less are exempt (J-13).[3]
County Tax = CEILING(Selling Price ÷ 1,000) × $1 (when selling price > $13,999)
Example A — Multnomah County (Portland), $500,000: no transfer tax. Total transfer tax = $0.00.
Example B — Washington County, $350,000: ceil(350,000 ÷ 1,000) × $1 = $350.00. Effective rate is 0.10%.
Example C — Washington County, $350,001: ceil(350.001) × $1 = $351.00. This shows the round-up.
4 Check Exemptions
Washington County exempts certain instruments. You claim each exemption on the matching "J" form. Common ones are:[3]
- J-2 / J-5 / J-7: deeds in lieu of foreclosure, sheriff's deeds and trustee's deeds after foreclosure.
- J-8: conveyances to or from a government entity.
- J-12: transfers made through condemnation or appropriation.
- J-13: selling price of $13,999 or less.
- J-14 / J-15: a mere change in identity or form of an organization, or the dissolution of an entity to its owners.
- J-16: gift, inheritance or devise with no consideration.
- J-17 / J-18: cemetery lots, and transfers between spouses under a divorce decree.
5 Pay or File Within 15 Days of Recording
The Washington County tax, or the exemption application, is due within 15 days of recording. Liability falls jointly on the purchaser and the seller, and the parties can split the cost by contract. After 15 days a late penalty is assessed.[3]
Rate Reference Table
| Selling Price | Washington County Tax | Any Other Oregon County |
|---|---|---|
| $13,999 | $0.00 (exempt, J-13) | $0.00 |
| $14,000 | $14.00 | $0.00 |
| $250,000 | $250.00 | $0.00 |
| $350,001 | $351.00 | $0.00 |
| $500,000 | $500.00 | $0.00 |
| $1,000,000 | $1,000.00 | $0.00 |
References
- ORS 306.815 — Tax on transfer of real property prohibited; exceptions.
This statute bars any city, county, district or other political subdivision from imposing a tax or fee on the transfer of real property. Subsection (4) exempts taxes whose ordinance was in effect and operative on March 31, 1997. Oregon has no statewide real estate transfer tax.
Oregon Legislature: oregonlegislature.gov — ORS Chapter 306 - Washington County Code Chapter 3.04 — Real Property Transfer Tax.
Section 3.04.070 sets the rate at $1 per $1,000 or fraction thereof of the selling price, due within 15 days of recording.
Washington County: Washington County Code Ch. 3.04 - Washington County — Transfer Tax Exemption & Application Forms.
Covers the J-series exemption forms, the $13,999 low-value exemption, the 15-day deadline and the late penalty.
Washington County Assessment & Taxation: washingtoncountyor.gov — Transfer Tax Exemption
This calculator is for informational purposes only and is not legal or tax advice. Confirm the amounts with Washington County Assessment & Taxation before closing.