Contact Us
Gilliam County Treasurer/Tax Collector
PO Box 55
221 S Oregon St, Room 204
Condon, OR 97823

Treasurer/Tax Collector
Nathan Hammer
nathan.hammer@co.gilliam.or.us

Deputy Treasurer/Tax Collector
IT Coordinator
Kelly Smith
kelly.smith@co.gilliam.or.us

p. 541-384-6321
f.  541-384-3304

Office Hours
Mon-Thurs 7:00 a.m. to 5:00 p.m.
Fri 8:30 a.m. to 5:00 p.m.

Tax Collection Hours
Mon-Fri 9:00 a.m. to 4:00 p.m.
 Treasurer_Nathan_Hammer
Gilliam County Treasurer/Tax Collector
Nathan Hammer

Treasurer and Tax Collector Office

The Gilliam County Treasurer is a mandated, nonpartisan, elected position.   In Gilliam County, the Treasurer is responsible for many of the accounting and financial functions of the County, including the annual budget process. This position compiles and analyzes financial statements, budgetary reports and makes revenue and budget forecasts for the County Court.  The position advises department heads and the County Court of financial conditions, identifies problem areas and provides recommended solutions.

Duties & Services

  • Depositing and investing County funds
  • Bonds issued by the County
  • Reconciliation of all County Accounts
  • Distribution of tax funds to the local taxing districts
  • Fiscal accounting of the Economic Enhancement Funds, business development revolving loan funds, and Shutler Station Industrial Park projects
  • Monitoring of all County Grants
  • Creating distribution schedules for property taxes
  • Developing County Budget; includes data entry for department budgets as provided by Department Heads
  • Staffing all Budget Committee Meetings; provide all supporting documents for budget committee
  • Advertising Budget hearings
  • Providing all documents required by State to Assessor, Clerk and State of Oregon
  • Create resolutions for changes in budget authorized by the County Court
  • Developing Supplemental Budget documents when necessary
  • Providing all wage projections for Court, Compensation Board and Union
  • Administering loans entered into by the county
  • Providing revenue projections to the County Court
  • Doing the accounting for all projects in the County which use County Funds
  • Providing recommendations for County Financial issues to County Court
  • Responsible for all the financial aspects of granting, financing and compliance for State and Federal agencies involved with County programs & projects
  • Collection of property taxes
  • Monitoring contracts for Information Technology services for the County
  • Maintain and post new information on County website


Business Development Loan Fund Program

The Business Development Loan Program is open to Gilliam County businesses and non-profit organizations employing at least one part-time individual. If your business is looking to expand, diversify, or just needs a little boost of working capital, our program gives you a great option for favorable rates and terms. Funding is primarily for 'gap' financing.   Additional information and application can be obtained at the Gilliam County Treasurer's Office.

Property Taxes

Due Dates
First trimester payment DUE: November 15, 2018*
Second trimester payment DUE: February 15, 2019
Third trimester payment DUE: May 15, 2019

*Payment in full on or before November 15th recieves a 3% discount, payment of 2/3 or greater on or before November 15th recieves a 2% discount.