Lane County Oregon Property Records
Search Lane County Taxlots, Assessed Values, Tax Bills and Recorded Deeds
Lane County’s elected Assessor, Mary Vuksich-Shafer, leads the Assessment & Taxation department that appraises property, calculates taxes, collects payments and distributes revenue to 85 local taxing jurisdictions. The county’s property database contains roughly 183,000 tax accounts, including real estate, business personal property, manufactured structures and utility accounts.
This 2026 guide shows how to search by seven-digit account number, Assessor map and taxlot, street address or owner name; decode Oregon Real Market Value, Maximum Assessed Value and Assessed Value; understand Measure 5 and Measure 50; prepare for the December 31, 2026 property-value appeal deadline; use Oregon’s November payment discounts; check senior and disabled deferral programs; research farm and forest special assessments; and obtain deeds through Lane County Deeds & Records.
Search account, taxlot, address or owner
Decode RMV, MAV, AV and tax compression
Check 2026–27 payment and appeal dates
Research deeds, zoning, sales and permits
Lane County Assessor
Mary Vuksich-Shafer
Assessment & Taxation
541-682-4321
Tax accounts
About 183,000
Tax jurisdictions
85
Last reviewed
August 7, 2026
What Lane County Property Owners Should Know Before Tax Statements Arrive
The 2026–27 annual tax-statement and PVAB season has not opened yet. Oregon tax statements are mailed in late October. Lane County’s appeal window opens after statements are mailed and the 2026 deadline is December 31, 2026.
2026 assessment date
The coming statement reflects property values as of January 1, 2026.
Statement mailing
Oregon law requires annual property-tax statements to be mailed on or before October 25.
PVAB appeal
File after receiving the 2026–27 statement and no later than December 31, 2026.
Full-payment discount
Paying the full tax by the first installment deadline earns a 3% discount.
2026 deferral income ceiling
Oregon’s Senior and Disabled Property Tax Deferral household-income limit is $70,000.
Recording-fee change
Lane County deed-recording fees increased July 1, 2026; a standard one-page, one-title deed now costs $102 to record.
Do not appeal merely because the tax amount increased: Lane County’s Property Value Appeals Board hears value issues such as RMV, MAV, AV and certain special values—not disagreement with a voter-approved levy or tax rate.
Assessor, Property Search, Planning Records and Deeds Serve Different Purposes
Assessment & Taxation
- Real Market Value
- Maximum Assessed Value
- Assessed Value
- Tax statements and balances
- Exemptions and deferrals
- Farm and forest special assessments
- Business personal property
Property & GIS Research
- Assessor map and taxlot
- Zoning
- Floodplain and wetlands
- Permit history
- Recent property sales
- Fire and service districts
- Survey mapping
Deeds & Records
- Deeds
- Mortgages and deeds of trust
- Easements
- Liens
- Reconveyances
- Subdivision and partition plats
- Certified copies
A tax account is not a title report: Assessment & Taxation can show the taxpayer, property description and taxlot, but ownership rights, deed restrictions, easements and lien priority require recorded-document research.
Choose Your Lane County Property Task
Find a property account
Search seven-digit account number, map and taxlot, property address or owner name.
Understand assessed value
Compare Real Market Value, Maximum Assessed Value and Assessed Value.
Check current tax balance
Open the account and select the current balance due.
Prepare a value appeal
Collect January 1 market evidence and file PVAB by December 31.
Research tax savings
Review veteran exemptions, senior/disabled deferral and special assessment.
Research a deed
Use the Clerk research library, copy service or RLID for recorded documents.
Jump to the Lane County Property Information You Need
How to Search Lane County Assessor Property Records
The Property Account Information portal supports four useful search routes: account number, Assessor map and taxlot, street address and owner name. Seven-digit account numbers include leading zeroes.
Open Lane County Property Account Information.
Use the official Lane County Property Account portal.
Use the seven-digit account number when available.
Enter leading zeroes exactly as shown on the tax statement.
Otherwise search map and taxlot.
This is especially useful for rural parcels and properties without a conventional street address.
Try property address or owner name.
Use fewer characters when spelling, abbreviations or ownership format may have changed.
Open every plausible account.
One owner can have separate land, manufactured-structure, personal-property or adjoining-parcel accounts.
Verify the tax code area.
Lane County uses a five-digit tax code area to identify the combination of taxing districts applying to the account.
Review values and property description.
Compare RMV, MAV, AV, legal-description card, land, improvements and prior-year values.
Open “Current Balance Due” before paying.
Do not assume the amount printed on an older statement still equals the current payoff.
Save a dated copy.
Keep the account screen and tax statement for appeals, escrow research, closing or valuation comparison.
Account-prefix clue: Lane County explains that real-property accounts generally begin with 0 or 1; personal-property accounts with 5; separately taxed manufactured structures with 4; and utility accounts with 8.
Lane County Property Record Field Decoder
| Field | What it means | What to verify |
|---|---|---|
| Account number | Seven-digit Lane County tax-account identifier. | Include all leading zeroes when searching or setting up paperless billing. |
| Map & taxlot | Assessor mapping identifier for the parcel. | Use it with GIS, zoning and survey records. |
| Owner | Tax-roll ownership information. | Check Deeds & Records when legal ownership matters. |
| Tax code area | Five-digit code identifying the taxing-district combination. | This explains why tax rates differ among Eugene, Springfield and rural locations. |
| RMV | Real Market Value as of January 1. | Compare to relevant arm’s-length market evidence. |
| MAV | Maximum Assessed Value established under Measure 50 rules. | Ordinary annual growth is generally limited to 3%, subject to exceptions. |
| AV | Assessed Value—the lower of RMV or MAV. | This is normally the value used for most tax-rate calculations. |
| SAV | Specially Assessed Value for qualifying uses such as certain farm or forest property. | Check potential additional tax before buying specially assessed land. |
| Property description | Assessment description and characteristics. | Compare to deed, survey, permit history and physical property. |
| Current balance | Tax, interest and other amount currently due. | Use the live balance rather than an old printed statement. |
Use Lane County Easy Property Lookup Before Calling Several Departments
The county’s Easy Property Information Lookup is designed as a practical starting point for tax, sales, planning, zoning, wetlands, floodplain and related parcel information.
Easy Property Information Lookup
Enter or identify the parcel, then review tax, planning, zoning, wetland, floodplain and service information.
Property & Permit Research Tools
Use the permit-search route for building, land-use, sanitation and development-history research.
Lane County Map Gallery
Find recent-sales search, zone and plan maps, survey information and service-district tools.
Do not treat an online taxlot line as a survey: GIS is a parcel-research aid. Recorded plats, surveyor documents and a licensed survey control when precise legal boundaries matter.
RMV, MAV and AV: Why Lane County Has More Than One Property Value
Real Market Value
What an informed buyer could reasonably pay an informed seller in an arm’s-length transaction as of January 1.
Maximum Assessed Value
Constitutional taxable-value ceiling created under Measure 50 and generally allowed to grow 3% annually.
Compare RMV and MAV
Lane County compares the current RMV with the current MAV.
Assessed Value
The lesser of RMV or MAV becomes the property’s ordinary assessed value.
RMV can fall without lowering AV: If market value drops but remains above the property’s MAV, the taxable assessed value can still increase by the Measure 50 amount.
Lane County’s recent pattern: For the 2025–26 cycle, the county reported that the average residential property was paying tax on assessed value equal to roughly half of market value. Individual accounts vary substantially.
How Measure 5 and Measure 50 Affect Lane County Property Taxes
Measure 50
Ordinary MAV growth is generally limited to 3% per year unless a statutory property event permits an exception.
Measure 5 school limit
Most school-category taxes are constitutionally limited to $5 per $1,000 of Real Market Value.
Measure 5 government limit
Most general-government taxes are limited to $10 per $1,000 of RMV.
The 3% rule does not mean every tax bill can rise only 3%: new construction, subdivision, partition, omitted property, voter-approved levies, bond taxes and changes in compression can affect the final amount.
Compression uses RMV, not AV: When Measure 5 limits are exceeded, local-option taxes are generally compressed first and other affected taxes may then be proportionally reduced.
Lane County Property Tax Statement Checklist
Top-right box
Find the seven-digit property-tax account number.
Upper-left tax code
Find the five-digit tax code area used for the account’s taxing jurisdictions.
RMV
Review January 1 market value for land, structures and other taxable components.
MAV / AV
Determine whether taxation is limited by Measure 50 or current RMV.
Taxing districts
Review schools, county, city, fire, library and other district levies.
Compression
Look for reductions caused by Measure 5 limitations.
Full payment
The statement shows the 3%-discount amount for payment by the first deadline.
Two-thirds payment
The statement shows the discounted two-thirds option and remaining May installment.
Trimester payments
One-third installments receive no early-payment discount.
Paperless statement activation: Lane County requires the seven-digit account number plus five-digit tax code area, including leading zeroes, to activate electronic statement delivery.
How to Pay Lane County Property Taxes and Keep the Discount
2026–27 PAYMENT ROUTE
Verify seven-digit account
CHECK
Review current balance
OPEN
Choose full / 2⁄3 / 1⁄3
SELECT
Confirm processing fee
READ
Save confirmation number
STORE
| 2026–27 choice | First payment | Later payment | Discount |
|---|---|---|---|
| Pay in full | November 16, 2026 | None | 3% of full tax |
| Pay two-thirds | November 16, 2026 | Remaining one-third by May 17, 2027 | 2% of the two-thirds paid |
| Pay in thirds | One-third by November 16, 2026 | One-third February 16 and one-third May 17, 2027 | None |
Why November 16: Oregon’s normal first-installment date is November 15. In 2026 that date falls on Sunday, so the next business day becomes the timely-payment deadline.
Online checkout fees: Lane County’s live payment portal currently displays 2.49% for credit cards, 1% with a $2 minimum for Visa/Mastercard debit cards, and $2 for e-check. The county does not keep these service charges. Review the live checkout screen because separate county FAQ text can lag vendor changes.
Pay Online
Enter the property-tax account, confirm the balance, select the payment method and save the confirmation email.
Permanent payment drop box
Lane County maintains an Assessment & Taxation drop box on the east side of Pearl Street between 7th and 8th avenues.
Online posting is not immediate: Lane County says electronic payments can take at least four business days to appear on the tax account. Keep the confirmation number as proof of timely payment.
How to Appeal a Lane County Property Value
Receive statement
Review RMV, MAV and AV.
Choose value
State the value you believe is correct.
File PVAB
Submit by December 31.
Send evidence
Provide it before hearing.
Tax Court
Appeal board order if needed.
Filing opens
The day after 2026–27 property-tax statements are mailed.
2026 deadline
December 31, 2026.
PVAB filing fee
$35 for each tax account appealed.
Multiple-account cap
Up to $350 when accounts have the same owner and are in the same subdivision under the county’s published fee rule.
Board can review
RMV, SAV, MAV, AV and certain value adjustments for destroyed or damaged property.
Tax Court deadline
An appeal from a PVAB property-value order generally must reach the Magistrate Division within 30 days.
Useful appeal evidence
- 2026–27 property-tax statement
- Property account information
- Owner opinion of January 1, 2026 value
- Comparable arm’s-length sales
- Recent independent appraisal
- Photos of condition or damage
- Contractor or repair estimates
- Survey or acreage evidence
- Evidence of demolished improvements
- Income evidence for income-producing property
PVAB is not a tax-rate hearing: The Board considers property value. Evidence should explain why Lane County’s value is incorrect as of the assessment date—not merely why the resulting bill feels unaffordable.
Lane County Veteran Exemptions and Senior or Disabled Tax Deferral
| Program | 2026 rule | Important action |
|---|---|---|
| Senior Property Tax Deferral | Qualifying homeowners age 62 or older may borrow from the State of Oregon to pay county property tax. | 2026 household income limit is $70,000; regular filing was due April 15. |
| Disabled Homeowner Deferral | Qualifying disabled homeowners receiving applicable disability benefits may use the same state deferral program. | A state lien is placed on the property and deferred amounts must eventually be repaid. |
| 2026 late deferral filing | Applications may still be filed after April 15 through December 1 with a late fee. | For 2026 the statutory late fee ranges from $20 to $180 depending on the prior tax amount. |
| Disabled Veteran Exemption | A qualifying service-connected disabled veteran may receive an assessed-value exemption. | The January 2026 state publication lists exemption amounts of $27,092 or $32,512 depending on qualification category. |
| Veteran disability threshold | Certain veterans certified as 40% or more disabled can qualify. | Lane County notes that some qualifying veterans may apply within six months of the most recent VA letter. |
| Institutional exemption | Religious, charitable, fraternal and other qualifying organizations may receive full or partial exemption. | Normal Lane County filing period is January 1 through April 1. |
Deferral is a loan secured by the property: The Oregon Department of Revenue pays qualifying taxes to Lane County and records a lien. Sale, refinance, death or another disqualifying event can trigger repayment rules.
Lane County Exemptions
Choose the relevant veteran, military, institutional or other exemption and read the county filing period.
2026 Senior & Disabled Deferral
Check the $70,000 household-income ceiling, RMV rules, filing dates and lien requirements.
2026 Veteran Exemption Guide
Compare qualification categories and current exemption amounts before filing with Lane County.
Farm, Forest and Other Special Assessments Can Carry Future Tax Liability
Exclusive Farm Use
Qualifying EFU-zoned property used for farming may receive farm-use assessment without a general minimum-acreage requirement.
Non-EFU farm land
Farm land outside an exclusive-farm-use zone must satisfy income and other statutory requirements.
Designated forestland
Eligible forest property can receive special valuation based on qualifying forest use.
Wildlife habitat
Certain qualifying farm/forest-zone property with an approved management plan may qualify.
Conservation easement
Property meeting statutory conservation requirements may qualify for special assessment.
Application period
Most Lane County special-assessment applications are filed January 1 through April 1.
Buyer due-diligence warning: Specially assessed land can carry Potential Additional Tax that remains attached to the property even after ownership changes. Disqualification can trigger additional tax reaching back five or ten years depending on the program.
Open Lane County Special Assessment Overview
Identify the current program, ask whether potential additional tax exists and confirm the disqualification period before buying or changing use.
Lane County Business Personal Property Filing Rules
Who files
Businesses and other taxpayers owning taxable personal property as of January 1 generally file an annual return.
What can be taxable
Machinery, equipment, furniture and similar tangible assets currently or previously used in a business.
March 15 deadline
Oregon’s normal annual personal-property return filing date is March 15.
After March 15
Late returns can receive statutory penalties.
After June 1
The penalty percentage increases substantially.
After August 1
Lane County’s current guidance describes the highest late-filing penalty tier as 50%.
Do not list household property merely because it is valuable: personal belongings and property used exclusively for personal household purposes are generally treated differently from taxable business personal property.
How to Research Lane County Deeds, Mortgages and Liens
Start with the Assessment & Taxation account.
Record the owner, property account, map and taxlot and assessment description.
Use Lane County Deeds & Records for recorded instruments.
The public research library is located at 125 East 8th Avenue in Eugene.
Search current and prior owner names.
Check spelling variations, trusts, businesses and spouses when building a document chain.
Review deeds and financing documents.
Search deeds, mortgages, deeds of trust, assignments, satisfactions, reconveyances, easements and liens.
Use RLID for online professional research.
Lane County directs users needing online real-property-record research to the Regional Land Information Database subscription service.
Request a county copy when needed.
Call Deeds & Records at 541-682-3654 for copy services by email or mail.
Order certification only when required.
A certified copy carries a separate county fee and is different from an ordinary research copy.
| Lane County recording/copy service | Current fee | Important detail |
|---|---|---|
| One-page, one-title deed record | $102 | Current fee after the July 1, 2026 Public Land Corner Preservation Fee increase. |
| Additional recording page | $5 | Additional title/reference charges can also apply depending on the document. |
| Non-standard document fee | $20 | Can apply when statutory formatting requirements are not met. |
| Regular copy | $0.25/page | Ordinary non-certified research copy. |
| Certified copy | $7.75 first-page service | Plus $0.25 for each additional page under the published schedule. |
| County search fee | $3.75/search | Copy costs can be added when documents are requested. |
New recording-cost trap: A deed prepared using Lane County’s old $87 figure is now underfunded. Since July 1, 2026 the standard one-page, one-title recording cost is $102, and a document submitted with insufficient fees can be returned unrecorded.
Real Property Recording
Confirm office hours, request methods, recording requirements and research options.
Current Recording Fees
Check the document type, first-page amount, extra pages, extra titles and non-standard charges.
RLID Online Research
Review subscription options when repeated online deed and property research is required.
What Happens When Lane County Property Taxes Are Not Paid
First missed installment
Interest begins on the unpaid first-third installment after the November due date.
Interest rate
Lane County publishes 1.333% per month, equivalent to 16% annually.
Second installment
Interest begins on an unpaid second-third installment after its February deadline.
May delinquency
Remaining unpaid annual real-property tax becomes fully delinquent after the May installment date.
Three-year exposure
Oregon real property is normally subject to tax foreclosure after taxes become three years delinquent.
Personal property
Delinquent personal-property taxes can lead to warrants, liens, seizure and sale procedures.
Foreclosure timeline is account-specific: Before relying on a general “three years” rule, ask Assessment & Taxation for the exact delinquency year, current payoff and foreclosure status of the specific account.
“I am calling about Lane County account __________. Please confirm the current balance, which installment or tax year is delinquent, accrued interest through my planned payment date, whether the account is in a foreclosure process and which payment methods are currently accepted.”
Lane County Property Search Problems and Practical Fixes
| Problem | Practical fix | Best source |
|---|---|---|
| Account search returns nothing | Use all seven digits including leading zeroes. | Property Account Information |
| Rural property has no useful address | Search Assessor map and taxlot. | Property Account Information |
| Owner name seems outdated | Check the latest recorded deed and then notify Assessment & Taxation if needed. | Deeds & Records / Assessor |
| RMV fell but AV increased | Compare current RMV with the lower Measure 50 MAV. | Assessment & Taxation |
| Tax increased more than 3% | Review new property, levies, bonds, compression and tax-code-area changes. | Tax statement |
| Unsure what the taxlot is zoned | Use Easy Property Lookup or Lane County Zone & Plan maps. | Land Management / GIS |
| Need recent comparable sales | Use Lane County’s Property Sales Search and match similar location and property type. | Map Gallery / sales search |
| Online tax payment does not show yet | Allow several business days and keep the emailed confirmation number. | Online payment portal |
| Deed research needed online | Use RLID or request county copies; visit the public research library for self-service research. | Deeds & Records |
| Taxlot line conflicts with a fence | Use recorded survey/plat evidence and a licensed surveyor. | Surveyor / Deeds & Records |
“I am researching Lane County account __________ / map and taxlot __________ at __________. The property portal shows __________, but my tax statement, deed, appraisal, survey or permit record shows __________. Which record controls this issue, and what correction or appeal process applies?”
Lane County Assessor and Deeds & Records Contact Information
Lane County Assessment & Taxation
Assessor: Mary Vuksich-Shafer
125 East 8th Avenue
Eugene, OR 97401
541-682-4321
125 East 8th Avenue
Eugene, OR 97401
541-682-4321
Regular public hours
Monday–Thursday
10:00 a.m.–3:00 p.m.
Lane County expands hours during the fall tax season.
10:00 a.m.–3:00 p.m.
Lane County expands hours during the fall tax season.
Lane County Deeds & Records
County Clerk: Tommy Gong
125 East 8th Avenue
Eugene, OR 97401
541-682-3654
125 East 8th Avenue
Eugene, OR 97401
541-682-3654
Deeds & Records research hours: Monday–Friday, 9:00 a.m.–noon and 1:00 p.m.–4:00 p.m.
Before traveling: Verify holiday and seasonal tax-time hours, especially in October and November when Assessment & Taxation expands service hours and handles increased payment traffic.
Lane County Property Records Action Center
Identify the account first, then move to the official system responsible for the value, bill, map or recorded document.
Search Tax Account
Account number, map-taxlot, owner, address, values and balance.
Pay Property Tax
Confirm current balance, service fee and payment confirmation.
Research Parcel
Tax, sales, planning, zoning, wetlands and floodplain.
Research Deeds
Recorded documents, copy service, fees and public research library.
Lane County Property Assessor 2026 FAQs
Who is the Lane County Oregon Assessor in 2026?
Mary Vuksich-Shafer is the elected Lane County Assessor. Assessment & Taxation is located at 125 East 8th Avenue in Eugene and can be reached at 541-682-4321.
How do I search Lane County property by owner or address?
Use Lane County Property Account Information. You can search by seven-digit account number, Assessor map and taxlot, property address or owner name. Account-number searches should include leading zeroes.
What is the difference between RMV, MAV and AV in Lane County?
RMV is Real Market Value. MAV is Maximum Assessed Value under Oregon Measure 50. AV is Assessed Value and normally equals the lower of RMV or MAV. Most property taxes are calculated from AV, subject to Oregon constitutional limits and other adjustments.
Can Lane County assessed value increase more than 3 percent?
Ordinary Maximum Assessed Value growth is generally limited to 3% annually, but exceptions can apply for events such as new construction, additions, subdivision, partition or omitted property. The tax bill can also change because of levies, bonds and Measure 5 compression.
When will Lane County 2026 property tax statements be mailed?
Oregon law requires annual property-tax statements to be mailed on or before October 25. Lane County’s 2026–27 statements will show values associated with the January 1, 2026 assessment date.
What is the Lane County property tax appeal deadline for 2026?
The Property Value Appeals Board filing window opens after annual tax statements are mailed. The 2026 filing deadline is December 31, 2026. Lane County currently charges a $35 petition fee per tax account.
When is the first Lane County property tax payment due for 2026?
The normal Oregon first-payment date is November 15. Because November 15, 2026 falls on Sunday, the next business day, November 16, 2026, becomes the timely deadline. Full payment earns a 3% discount and a qualifying two-thirds payment receives a 2% discount on the amount paid.
What is the 2026 Oregon senior property tax deferral income limit?
The 2026 household-income limit for Oregon’s Senior and Disabled Property Tax Deferral Program is $70,000. The regular application deadline was April 15, but a 2026 late application can be filed through December 1 with a statutory late fee if all other requirements are met.
How much is the Oregon disabled veteran property tax exemption in 2026?
Oregon’s January 2026 guidance lists disabled-veteran or qualifying surviving-spouse assessed-value exemption amounts of $27,092 or $32,512 depending on the claimant’s qualification category. Lane County processes the local exemption claim.
Where do I search Lane County Oregon deeds and property records?
Lane County Deeds & Records operates a public research library at 125 East 8th Avenue in Eugene and provides copies by email or mail. For online professional property-record research, Lane County also directs users to the Regional Land Information Database, or RLID.
Official Sources and Editorial Verification
Lane County Assessment & Taxation
Current Assessor, phone, office address, hours and property-tax services.
Property Account Information
Official account-number, map-taxlot, address and owner search.
Online Tax Payment
Current payment methods, checkout fees, account requirements and confirmation guidance.
Property Value Appeals Board
Petition types, filing fee, evidence requirements and appeal routing.
Oregon 2026 Tax Deferral
$70,000 household-income limit, late filing, RMV limitations and lien rules.
2026 Recording Fees
July 1, 2026 fee increase, deeds, mortgages, copies, certification and non-standard documents.
Verified for this guide: current Assessor Mary Vuksich-Shafer; Assessment & Taxation office hours; roughly 183,000 tax accounts and 85 taxing jurisdictions; property-search fields; seven-digit account and five-digit tax-code formats; Oregon RMV/MAV/AV rules; Measure 5 school and government limits; 3% Measure 50 MAV framework; December 31 appeal deadline; $35 PVAB petition fee; November payment discounts; 16% annual delinquent interest; three-year real-property foreclosure framework; 2026 $70,000 senior/disabled deferral income limit; current disabled-veteran exemption amounts; farm and forest special-assessment risks; and the July 1, 2026 deed-recording fee increase.
CountyPropertyAppraiser.org is an independent informational website. It is not affiliated with Lane County Assessment & Taxation, Lane County Assessor Mary Vuksich-Shafer, Lane County Clerk, Property Value Appeals Board, Oregon Department of Revenue, RLID or any Lane County taxing district.
Property values, tax code areas, levies, service-provider fees, exemptions, deferrals, special assessments, appeal procedures, recording fees and office hours can change. Confirm a time-sensitive filing, payment, deed recording or legal decision with the responsible official agency.
Last reviewed: August 7, 2026.
Slug: lane-county-assessor-property-search