Detailed Answer
Under Oregon law, unpaid property taxes create a lien on real property as of July 1 preceding the assessment year. See ORS 311.258. When you pay those taxes on behalf of an owner, you discharge the county’s lien but do not automatically gain any ownership interest in the property.
Property Tax Liens in Oregon
A property tax lien attaches to the property itself (not to the owner) and has priority over most other liens. Payment removes the lien, but ownership remains with the titleholder recorded in the county deed records.
Paying Taxes on Another Person’s Property
Paying taxes for someone else does not create an equitable or legal ownership interest unless you have a written agreement recorded in the county recorder’s office. Without that, you are simply a creditor entitled to reimbursement.
Acquiring Title Through a Tax Foreclosure Sale
If taxes remain delinquent, the county can foreclose the tax lien under ORS 312.070 and sell the property at public auction per ORS 312.090. A successful bidder who completes payment and redemption steps may receive a county tax deed, which transfers legal title.
Helpful Hints
- Confirm tax payment status with your county treasurer’s office.
- Keep receipts and proof of payment for reimbursement.
- Use a written agreement recorded in public records to secure repayment or lien rights.
- Research the county tax foreclosure schedule and redemption period.
- Consider consulting an attorney to structure any payment-and-reimbursement plan.
Disclaimer: This article is for educational purposes only and does not constitute legal advice.