Monday - Friday
8:00 am - 12:00 pm
1:00 pm - 5:00 pm
Term Ends: 2022
701 Adams St., Ste. 203
P.O. Box 447
Fossil, OR 97830
Phone: (541) 763-4266
Fax: (541) 763-2026
Kimmy Sue Lickteig
Board of Property Tax Appeals
Frank Jaeger - Chairperson
Steve Speer - Board Member
Penny Moon - Board Member
Jon Hankins - Alternate Board Member
Rob Ordway - Alternate Board Member
A 3% service charge will be imposed by Merchant Services
Explaining Oregon Tax Fluctuation
Business Personal Property
Property Tax Value Appeal
How Oregon Property Tax Began
History of the Oregon Property Tax System
County Assessor/Tax Collector
County Assessor is an elected position with a 4 year term
Looking for Information on Tax Lots?
Information available online through Wheeler County’s GIS site:
· Aerial Image Overlay
· Flood Plain Boundaries
· School District Boundaries
· Tax Lot Acreage
· Tax Lot Overlay (Assessment Purposes Only)
· Taxpayer Name & Address
· Topographical Map
· Water Lines
Researching a historical property?
To help find documents associated with your search we will need some of the following information:
· Location – Map & Tax Lot (Township & Range, Section, etc.)
· Current Owner
· Current Address
Information available through phone/email request:
· Account Summary – Assessed and real market values for most recent three years. Real market values apportioned between land and improvements, other account details such as situs address, ownership contact information, acreage, zoning, tax code area, exemptions, etc. 1 page.
· Tax Statement – Account balance, principal amount charged for the most recent tax year without 3% early payment discount. 1 page.
· Legal – Legal description of the tax lot, and document numbers of recorded documents that likely pertain to it. Please note, this description is intended for assessment purposes only and should not be relied upon for any kind of conveyance. 1-4 pages.
· Property Record Card – Details of improvements and land class acreage on specially assessed tax lots. Improvement details include but are not limited to measurements, year built, square footage, quality class. Although property record cards exist for vacant land, the only information contained in the property record that is not found on any other document is specific land class acreage for specially assessed property. Please note, property description cards can range from 1-10 pages depending on the number of improvements on the property.
The Wheeler County Tax Office is responsible for the collection and administration of property taxes after the Assessor's office has set values and calculated the tax. Oregon Revised Statutes, Chapters 305 to 312, control and regulate all property tax functions. Property tax is defined as any tax, fee, charge, or assessment imposed by any government unit upon property or upon a property owner as a direct consequence of ownership of that property. (ORS 310.140).
Property assessment & taxation information is only available through the office. Wheeler County assessment data is not available online. Please call our office for more information.
The tax office sends out four distinctly different property tax statements - real, personal, manufactured structures and utility - in late October of each year representing taxes for the current tax year, July 1 through June 30.
Tax payments are due each year by November 15th Three equal payment on November 15th, February 15th and May 15th will prevent interest charges. Payment in full by November 15th provides a 3% discount and a 2/3rd payment by November 15th gives a 2% discount. Payments must be received or postmarked on or before November 15th to be eligible for a discount.
The Wheeler County Board of Commissioners is required to appoint a Board of Property Tax Appeals. Appeal forms can be obtained from the County Clerk and must be submitted to this Board prior to December 31st. Board sessions begin the first Monday in February and may run through April 15th. Property owners may appeal the value of their property or penalties assessed for late filing of real or personal property returns.
All personal property tax is delinquent when any installment is not paid on time. The responsible taxpayer must be served with a warrant when the tax becomes delinquent. In Wheeler County warrants are routinely served after the February 15th payment date. Real property tax is delinquent if not paid on May 15th. Foreclosure proceedings on real property begin when taxes have been delinquent for three years. Foreclosure is a process used by the count to enforce payment of property taxes.
Wheeler County Assessor's Office
"Unity in Purpose, Equity in Assessments"
Guided by Oregon State law and admin rule, we promise fairness, consistency, and equity in appraisals and assessment of Wheeler County Property.
The Assessor is dedicated to the utilization of technology, property appraisal methods, recalcuation, and standards set by ORS; maintaining the basic foundation of property information for the taxpayer and public. The Assessor strives to insure understanding of the assessment process and efficient use of resource.
The County Assessor's office does not provide public boundary lines; determine property zoning; provide easement information, well and septic information; or perform name changes for real property, this is done as a result of property record documentation in the Clerk's office.
The County Assessor's office does not determine the amount of taxes to be levied. Local budget committees within cities, the county and special destricts determine dollar amounts needed in tax levies. The required amounts are placed on the tax rolls by the County Assessor.
"Uniformity in Taxation Not Required. The Oregon Constitution requires that any assessment of taxes be done uniformly on the same class of subjects throughout the state. However, Measure 50 added another section to the Oregon Constitution that exempts itself from the uniformity requirements." Section XI Article 11 Oregon Constitution
Wheeler County is part of a consortium of 13 counties statewide, utilizing powerful Computer Assisted Mass Appraisal and Government Revenue Management software, formerly known as Manatron and currently part of Thompson Reuters.
Wheeler County is also part of a two county county partnership that contracts with Harney County and Harney County GIS to provide GIS and Mapping support further leveraging precious resources of time, money and representation, while enjoying the benefit of high quality skills and abilities that could not otherwise be afforded. Click on the image for more information.