Lane County, Oregon — Tax Sale & Surplus Procedure

Local operations layer. The legal framework (redemption periods, surplus rights, statutes, case law) lives on the parent page → oregon. This page covers how Lane County actually runs it. Legal information, not legal advice. Last verified: 2026-06-02.

C0. Identity

  • County seat: Eugene
  • Population: approximately 382,971 (2020 Census). [Source: task brief / U.S. Census Bureau FIPS 41039]
  • Recording unit: county — the County Clerk (under County Administration) is the recording authority; the Assessment & Taxation department handles tax collection, foreclosure, and redemption.
  • FIPS: 41039
  • Parent legal framework: oregon — Oregon is a tax-deed-to-the-county state with no investor lien certificates; the county tax collector and district attorney bring an in rem judicial foreclosure under ORS ch. 312; property is ordered sold to the county and deeded to the county after a two-year redemption period; post-Tyler surplus reform enacted by HB 2089 (2025) (ORS 312.500–312.560). Lane County inherits this framework; the sections below describe county-specific operational detail.

C1. Local Tax Sale

  • Conducts own sale? Yes — but this is not a public-investor lien auction. Oregon has no investor lien sale stage. Under ORS 312.100 the circuit court orders delinquent parcels sold directly to the county; Lane County’s Assessment & Taxation department administers the ORS ch. 312 foreclosure cycle. The post-foreclosure disposition — where the public may bid on county-owned tax-title property — is a separate program managed by Lane County’s Property Management Department. [Source: DOR Form 150-310-671 (PDF, retrieved 2026-06-02); oregon parent page — ORS 312.100]

  • Platform (post-foreclosure disposition sale): County-run. Lane County’s Property Management Department (within County Administration) manages disposition of tax-foreclosed parcels. Lane County’s surplusfunds page references Property Management as the selling department. No dedicated auction vendor (Bid4Assets, GovEase, etc.) was identified from official county pages as of last verification; sale announcements are not made via the Sheriff’s bid-solicitation page (which handles procurement, not real-property tax-title sales). [needs_verification: confirm current disposition platform — in-person, online, or broker-listing — per HB 2089 § 6 requirements] [Source: https://www.lanecountyor.gov/surplusfunds (retrieved 2026-06-02)]

  • Sale calendar (tax foreclosure cycle):

    • Delinquency trigger: taxes unpaid after May 15 are delinquent; after three consecutive delinquent years the property is subject to foreclosure. For a property with taxes first unpaid May 16 of year Y, it becomes subject to foreclosure May 16 of year Y+3. [Source: DOR Form 150-310-671, page 1]
    • Foreclosure list preparation: prepared in July each year for accounts three or more years delinquent. [Source: DOR Form 150-310-671, page 1]
    • Publication and judgment application: the foreclosure list is published in a general circulation local newspaper in Lane County on the same day the district attorney applies for judgment through the circuit court — which occurs in August. [Source: DOR Form 150-310-671, page 1]
    • Judgment: circuit court may issue the judgment 30 or more days after the application is filed (ORS 312.090). [Source: DOR Form 150-310-671, page 1]
    • Redemption period: two years from the judgment date (ORS 312.120).
    • Post-foreclosure disposition date: [needs_verification — Lane County has not published a schedule for upcoming tax-title disposition auctions/listings on its official website as of the last verified date]
    • Next known sale: not published as of 2026-06-02. [needs_verification]
  • Rate within statutory range: Oregon sets a statewide delinquency interest rate of 1⅓% per month (16% per year) under ORS 311.505(2); the county does not set a separate rate. Post-judgment interest on the redemption amount was stated as 9% per year on the judgment and decree in DOR Form 150-310-671 (2015 edition). [needs_verification: ORS 312.120 was amended by HB 2089 (2025); confirm whether the 9%/year post-judgment redemption interest rate remains current or was changed] [Source: DOR Form 150-310-671, page 2; oregon parent page — ORS 311.505(2)]

  • Registration and deposit (disposition sale): [needs_verification — county has not published registration or deposit requirements for tax-title disposition sales on official pages as of last verification]

  • Bidder requirements (disposition sale): [needs_verification — see above; standard Oregon practice is AS IS; county staff cannot provide legal advice; buyers must investigate properties independently]

  • Delinquent list location:

    • The foreclosure list is published in a general circulation newspaper in Lane County (commonly the Register-Guard for Lane County legal notices, per county practice for judicial sales). [needs_verification: confirm the specific newspaper Lane County uses to publish the ORS 312.040 foreclosure list]
    • Delinquency information for individual accounts is available through the Property Account Information Portal at https://apps.lanecounty.org/propertyaccountinformation/ [Source: DOR Form 150-310-671, page 1; apps.lanecounty.org/propertyaccountinformation/ (retrieved 2026-06-02)]

C2. Local Redemption → framework: right-of-redemption

  • Where / how to redeem: Pay in full to the Lane County Assessment & Taxation office — the county tax collector — at 125 East 8th Avenue, Eugene, OR 97401. Payment must be in full (no partial payments accepted); cash, cashier’s check, or money order. [Source: DOR Form 150-310-671, pages 1–2; https://apps.lanecounty.org/atepay/ (retrieved 2026-06-02)]

  • Redemption amount formula: All taxes and interest for all delinquent years on the judgment + 5% penalty of the total judgment + interest on the judgment at 9% per year + $50 redemption fee (or the actual title-search cost if the county's cost exceeded$50). [Source: DOR Form 150-310-671, page 2] [needs_verification: confirm post-HB-2089 redemption interest rate and fee formula — DOR Form 150-310-671 is dated November 2015]

  • Redemption contact:

  • One-year redemption expiration notice: Per ORS 312.125, when one year remains in the redemption period, the county tax collector sends a notice by certified and first-class mail to all persons with a legally recorded interest in the property; once sent, the redemption fee may increase to the actual title-search cost. [Source: DOR Form 150-310-671, page 2]

  • Deviations from state default: None identified. Lane County follows the standard ORS ch. 312 two-year redemption period. The county may invoke the ORS 312.122 30-day reduced-redemption procedure for waste/abandoned property but no local ordinance modifies the state default. [needs_verification: confirm no local modifications]

C3. Local Surplus / Excess Proceeds → framework: surplus-funds

High surplus-volume jurisdiction: Oregon’s HB 2089 (2025) enacted a statewide assignment bar — any purported assignment of a surplus claim is void except protective assignments (bankruptcy, POA, guardianship/custodianship) (HB 2089 § 9(5)(b), ORS 312.500–312.560). See the oregon parent page for full third-party-recovery analysis.

Lane County Surplus Process (Pre-HB-2089 / Transitional)

Lane County published a two-part FAQ (one section for former owners, one for lienholders) governing surplus claims under its pre-HB-2089 practice. Key points:

  • Former owners/heirs: The former property owner of record at the time of foreclosure, or a qualified heir, may claim surplus. [Source: Lane County “FAQs for Claiming Surplus Funds” PDF, page 2, retrieved 2026-06-02]
  • Lienholders: Lane County does not allow former lienholders to claim surplus funds because liens are removed from title when property is deeded to the county. Lane County recommends lienholders contact the former property owner directly. [Source: Lane County “FAQs For Lienholders” PDF, page 1, retrieved 2026-06-02]
  • Claim portal (transitional/pre-HB-2089): Claims were directed to www.LaneCountyOR.gov/surplusfunds — the county’s own online claim form. The county responded within 180 days of receipt. Lane County evaluated each claim individually for timeliness and applicability. [Source: Lane County “FAQs for Claiming Surplus Funds” PDF, page 2]
  • How to determine availability: The claim form and instructions at www.LaneCountyOR.gov/surplusfunds serve as the check. [Source: Lane County “FAQs for Claiming Surplus Funds” PDF, page 2]

Post-HB-2089 Surplus (Forward-Going, Effective September 26, 2025)

Under HB 2089 (2025) / ORS 312.500–312.560, Lane County is required to:

  1. Sell tax-foreclosed property (broker listing for primary residences; public high-bid auction otherwise) and determine the surplus within 60 days of depositing gross sale proceeds.
  2. Send a surplus notice to the former owner within 60 days of the date a claim can be made.
  3. Deliver the surplus to the Oregon State Treasurer as unclaimed property within 30 days of determination.
  4. The Lane County surplusfunds page explicitly states HB 2089 applies to properties foreclosed on or after May 25, 2023. [Source: https://www.lanecountyor.gov/surplusfunds (retrieved 2026-06-02); oregon parent page — HB 2089 §§ 8, 9, 10]
  • Claim filing venue (post-Sept. 26, 2025 sales): Claims are filed with the Oregon State Treasury — Unclaimed Property / Foreclosure Surplus program:

  • County surplus contact (Property Management Department): Referenced in Lane County’s surplusfunds portal as the selling department. Contact via the main County Administration office. [needs_verification: direct phone, email, and address for the Lane County Property Management Department] [Source: https://www.lanecountyor.gov/surplusfunds (retrieved 2026-06-02)]

  • Unclaimed list published? Under HB 2089, surplus goes to the Oregon State Treasury as unclaimed property, searchable at https://unclaimed.oregon.gov. The county does not maintain a separate public surplus list. [Source: oregon parent page — HB 2089 § 10]

  • Local deadline notes: No county-imposed cutoff shorter than the state framework. Under Oregon’s Unclaimed Property regime (ORS 98.302–98.436), the former owner’s claim is not time-barred — the surplus is reclaimable indefinitely once deposited with the State Treasurer. [Source: oregon parent page — HB 2089 § 10]

▸ For Investors / Operators — Lane County is a no-investor-lien state — the county tax collector takes title directly under ORS ch. 312; the public acquisition opportunity is the post-foreclosure disposition sale managed by Lane County’s Property Management Department. The foreclosure cycle runs July (list preparation) → August (judgment application) → 2-year redemption period → county deed. Post-HB 2089 (effective September 26, 2025), properties foreclosed on or after May 25, 2023, must be sold (residential properties by broker listing; others by public high-bid auction), with surplus delivered to the Oregon State Treasurer within 30 days of determination. Confirm the current disposition platform and any scheduled sales directly with Lane County Property Management, as no platform or sale schedule had been published online as of last verification.

▸ For Former Owners — For Lane County properties foreclosed on or after May 25, 2023, surplus claims are filed with the Oregon State Treasury — Unclaimed Property / Foreclosure Surplus program at unclaimed.oregon.gov (not with the county). Lane County is required to mail a surplus notice to the former owner within 60 days of the date a claim can be made. Under Oregon’s Unclaimed Property regime, the former owner’s right to claim is not time-barred once funds are deposited with the State Treasurer. For transitional pre-HB-2089 claims, contact Lane County Assessment & Taxation (125 East 8th Avenue, Eugene, OR 97401; 541-682-4321) for the status of the county’s prior claim process.

C4. Offices & Contacts

OfficeNameAddressPhoneURL
Treasurer / Tax Collector (Assessment & Taxation)Mary Vuksich-Shafer, Assessor125 East 8th Avenue, Eugene, OR 97401541-682-4321https://www.lanecounty.org/government/county_departments/assessment___taxation/
Tax Payment (online)541-682-4321https://apps.lanecounty.org/atepay/
County Clerk / Recorder (Real Property Recording)125 East 8th Avenue, Eugene, OR 97401 (as of Aug. 21, 2025)541-682-3654https://www.lanecounty.org/government/county_departments/county_administration/county_clerk/
Sheriff (judicial foreclosure / mortgage sales)Lane County Sheriff’s Office125 E. 8th Avenue, Eugene, OR 97401541-682-4150https://www.lanecounty.org/government/county_departments/sheriff_s_office/
County Treasurer / Financial ServicesGreg Holmes, Financial Services Manager/County Treasurer125 East 8th Avenue, Eugene, OR 97401541-682-4198 (Treasurer); 541-682-4321 (Property Taxes)https://www.lanecounty.org/government/county_departments/county_administration/financial_services

[Sources:

C5. Local Procedure Notes

  • Tax foreclosure cycle timeline. Taxes become delinquent May 16. After three years of delinquency, the property is placed on the foreclosure list in July; the list is published in a local newspaper and the district attorney applies for circuit-court judgment in August; the court issues judgment 30+ days after application; the two-year redemption period runs from judgment; the county deeds the property to the county at the end of the redemption period. Ten to thirty days before redemption expires, the county tax collector publishes a “Notice of Expiration of Redemption Period” in two weekly newspaper issues. [Source: DOR Form 150-310-671, pages 1–2 (retrieved 2026-06-02)]

  • Removing property from the foreclosure list: A property owner may pay the full tax and interest for the delinquent year(s) causing foreclosure before the list is published to avoid publication. After publication and before judgment, removal requires the full delinquent-year taxes + interest + 5% penalty. An answer and defense may be filed with the circuit court within 30 days of list publication. [Source: DOR Form 150-310-671, page 1]

  • Judicial / mortgage foreclosure sales (Sheriff’s Office). The Lane County Sheriff’s Office — Civil Unit — conducts judicial real property sales on Tuesdays and Thursdays at 10:00 a.m. in the front lobby of 125 E. 8th Avenue, Eugene. These are separate from county tax-title sales; they cover judicial mortgage foreclosures (ORS ch. 88) and execution sales. Sales are advertised in the Register-Guard newspaper and on the Oregon State Sheriff’s Association website (OSSA). The Sheriff’s Civil Unit is prohibited from giving legal advice. [Source: https://www.lanecounty.org/how_do_i/view/civil_foreclosure_-_real_and_personal_property_sales (retrieved 2026-06-02)]

  • Non-judicial trustee sales. Most residential mortgage foreclosures in Oregon are non-judicial trustee’s sales under ORS 86.705–86.815. The Lane County Sheriff does not conduct non-judicial trustee sales; these are handled directly by the trustee and advertised separately. See oregon parent page for the 120-day notice requirement and no-post-sale-redemption rule.

  • Obtaining a sheriff’s deed (judicial sale). To receive a deed after a Sheriff’s sale, purchasers must provide: (1) letter of instruction with court case number and redemption status; (2) original recorded Certificate of Sale; (3) assignment document if grantee differs from purchaser; (4) current fees plus notary stamp; (5) court order if deed is needed before the redemption period expires. Processing takes approximately two weeks. [Source: https://www.lanecounty.org/how_do_i/view/civil_foreclosure_-_real_and_personal_property_sales (retrieved 2026-06-02)]

  • HB 2089 (2025) implementation. Lane County’s Property Management Department is the selling agent for tax-foreclosed properties under ORS 312.500–312.560. The county’s surplusfunds portal (www.LaneCountyOR.gov/surplusfunds) explicitly states the new law applies to properties foreclosed on or after May 25, 2023, consistent with HB 2089 § 13’s retroactivity trigger. For post-Sept. 26, 2025 sales, surplus flows to the Oregon State Treasurer. [Source: https://www.lanecountyor.gov/surplusfunds (retrieved 2026-06-02); oregon parent page — HB 2089]

  • Oregon State Bar referral. Lane County’s lienholder FAQ directs lienholders to the Oregon State Bar Lawyer Referral Service at 503-684-3763 / www.osbar.org/public/ris for help collecting debts from former property owners. [Source: Lane County “FAQs For Lienholders” PDF (retrieved 2026-06-02)]

  • Recording office relocation. Effective August 21, 2025, the Real Property Recording Office relocated to the Public Service Building at 125 E. 8th Ave., Eugene (same building as Assessment & Taxation). The Elections Office remains at 275 W 10th Ave. [Source: https://www.lanecounty.org/government/county_departments/county_administration/county_clerk/ (retrieved 2026-06-02)]

C6. Records Access

C7. Meta


▸ For Investors / Operators — Lane County is a no-investor-lien state — the county tax collector takes title directly under ORS ch. 312; the public acquisition opportunity is the post-foreclosure disposition sale managed by Lane County’s Property Management Department. The foreclosure cycle runs July (list preparation) → August (judgment application) → 2-year redemption period → county deed. Post-HB 2089 (effective September 26, 2025), properties foreclosed on or after May 25, 2023, must be sold (residential properties by broker listing; others by public high-bid auction), with surplus delivered to the Oregon State Treasurer within 30 days of determination. Confirm the current disposition platform and any scheduled sales directly with Lane County Property Management, as no platform or sale schedule had been published online as of last verification.

▸ For Former Owners — For Lane County properties foreclosed on or after May 25, 2023, surplus claims are filed with the Oregon State Treasury — Unclaimed Property / Foreclosure Surplus program at unclaimed.oregon.gov (not with the county). Lane County is required to mail a surplus notice to the former owner within 60 days of the date a claim can be made. Under Oregon’s Unclaimed Property regime, the former owner’s right to claim is not time-barred once funds are deposited with the State Treasurer. For transitional pre-HB-2089 claims, contact Lane County Assessment & Taxation (125 East 8th Avenue, Eugene, OR 97401; 541-682-4321) for the status of the county’s prior claim process.


Legal information, not legal advice. This page summarizes Lane County operational procedures for research purposes. Statutes, county procedures, sale dates, and contact information change; verify against the cited primary sources and consult a licensed Oregon attorney before acting. Last verified: 2026-06-02.