Is it possible that a waterfront property owner could be paying taxes on submerged and submersible land under navigable waters?
Yes. It is possible–but it may not be appropriate, depending upon the circumstances. Carefully check your current property tax statement from your county assessor. It may show that you are being taxed only on the upland (that is, land above ordinary high water) and the remainder, though within your tax lot, is not taxed at all. If you still have questions, contact your assessor or an attorney. In the event you have been taxed on property determined to be state-owned, you may recover past taxes paid on that area (see ORS 311.205). The Department can also provide information on the status of the state’s ownership claim. Keep in mind that if a waterway is navigable, state ownership would normally extend to the ordinary high water line.
