Oregon homeowners pay a median of $3,876 a year in property tax, an effective rate of 0.81%, the 24th highest of the 51 states we cover. The deadline to appeal: Oct–Dec 31 (county clerk). Here is who sets your value, how to challenge it and what evidence works.
Open nowOpen. Counties mail 2026-27 tax statements by October 25, 2026, and you can file a petition from the day yours is mailed until December 31, 2026. The next window opens when the October 2027 statements go out.
File a petition with the county clerk (the clerk of the Property Value Appeals Board) after your tax statement is mailed and no later than December 31. If December 31 falls on a weekend or legal holiday, the deadline moves to the next business day. A mailed petition counts if postmarked by the deadline. Example: in Multnomah County, 2026 tax statements went out in mid-October 2026; petitions must be postmarked or delivered by December 31, 2026, with a $30 fee per account, and the board holds hearings from February through April 15, 2027. Lane County takes hand-delivered petitions until 4:00 p.m. on December 31, 2026.
Your values are shown on the property tax statement mailed in October (counties must mail them by October 25). There is no separate valuation notice earlier in the year; the appeal window opens when the statement is mailed.
Where you file depends on your county. Pick yours for the office contacts, local tax figures and a step-by-step guide.
Enter the market value on your assessment notice and what you think the home would really sell for. We estimate the yearly saving if the board agrees with you.
Some states cap how fast the taxable value of a home can rise (California, Florida, Michigan and Texas homesteads, for example). If your taxable value is already held below market value by a cap, a lower market value may not lower this year's bill.
The county assessor (in some counties called Assessment and Taxation) values all property in each of Oregon's 36 counties. Appeals go to the county Property Value Appeals Board (PVAB), which you reach through the county clerk. Since Measure 50 (1997), your tax is based on assessed value (AV), which is the lower of two numbers: real market value (RMV), the assessor's estimate of what your home would sell for on January 1, and maximum assessed value (MAV). MAV can rise only 3% a year, unless you add or change something on the property (new construction, major remodel, partition, rezoning). Both RMV and AV are printed on your tax statement; MAV usually is not. The assessor sets a new real market value every year as of January 1, mostly by adjusting values with local sales data. State law requires all property to be valued at 100% of real market value; we did not find a fixed statewide schedule for physical reinspection.
Before or instead of filing, call or email the county assessor's office. Appraisers will explain how your value was set. Until December 31 the assessor can lower a value on your request (ORS 308.242). If you have already filed a petition, you and the assessor can sign a written agreement (stipulation) to lower the value any time before the board meets, and the hearing is then not needed. Some counties set their own earlier dates for a review request (Columbia County: first Friday in December).
What works in Oregon: Recent sales of similar homes near January 1, with adjustments for differences in size, location and quality; A fee appraisal dated close to January 1 of the assessment year; Your own purchase price if you bought in an arm's-length sale near January 1; Proof the home was listed for sale for a reasonable time at a price below the roll value; Written contractor estimates for repairs, or the cost of recent professional construction.
Fill out Form OR-B-RPP (Real Property Petition, 150-310-063), one per tax account. Enter the real market value you are asking for, explain why, attach your evidence and a copy of your tax statement, and sign it. File it with the county clerk's office by mail or in person; no other county office can accept it, and some counties (for example Multnomah) do not accept email or fax. The board is made up of local citizens appointed by the county. Hearings run from the first Monday in February to April 15; a typical home hearing is short (about 10 minutes in Multnomah). If you check 'No' for attending, the board decides on your written evidence. The decision (order) is mailed to you. Cost: Set by each county. Examples for 2026: Washington County charges no fee; Multnomah $30 per account; Lane $35 per account ($350 maximum for several accounts of one owner in one subdivision); Yamhill $40. Ask your county clerk.
At the board you must show, with evidence, that the assessor's real market value is too high; Multnomah County puts it plainly: it is your responsibility to prove the value is wrong. In the Tax Court the party asking for a change carries the burden of proof by a preponderance of the evidence (ORS 305.427).
30 days (not one month) after the board's order is mailed or handed to you (ORS 305.280). A mailed complaint counts as filed on the date you send it by USPS or a private express carrier. File the Magistrate Division property tax complaint form with a copy of the PVAB order and the $50 filing fee (a fee waiver can be requested). You can file online through the Oregon Judicial Department's free eFile system or by mail. Cases are informal, often by phone, and not recorded. A magistrate's decision can be appealed to the Regular Division of the Tax Court within 60 days, and from there to the Oregon Supreme Court.
The board's order tells the tax collector to correct the roll. If you already paid, the county refunds the overpaid tax. A real market value set by the board or court generally stays on the roll for the next five years, changed only by area-wide trending, new construction, damage, a sale or similar events (ORS 309.115).
Oregon boards decide your home's real market value, not whether it is taxed the same as your neighbor's. The Department of Revenue says comparing your roll value or taxes with a neighbor's is generally not satisfactory evidence, so use sales of similar homes instead. This works only in limited cases. Run the numbers with our unequal assessment calculator.
Most wins start with a mistake in the assessor's record of your home. Check it line by line.
Record card checklistAn exemption is separate from an appeal: you apply once and it cuts your taxable value every year. Check you have every one you qualify for.
Not an exemption: the state pays your county taxes and places a lien on the home, repaid when it is sold or the owner dies. For 2026 you must be 62+ or disabled (SSDI), with 2025 household income of $70,000 or less and net worth under $500,000, among other rules. Apply to the county assessor January 1 to April 15.
Removes $27,092 of your home's assessed value, or $32,512 for veterans with a service-connected disability of 40% or more (2026 figures, rising 3% a year). File the claim with the county assessor by April 1.
You can sign the petition and speak for yourself; no lawyer is needed. Only certain people may represent you before the board: a relative, a legal guardian or conservator, an Oregon attorney, CPA or public accountant, licensed real estate broker, state-certified or licensed appraiser, a lessee, or someone holding your general power of attorney. Most need your signed authorization. In the Magistrate Division you may appear yourself or be represented by a lawyer, public accountant, real estate broker or appraiser (non-lawyers need an Authorization to Represent form).
Fill in your details and download a written appeal statement as a PDF or Word file. Most boards also require their own appeal form: file the form and attach this letter and your evidence to it.
Tax Appeal Map is a free information site, not a law firm or appraiser. The letter is a template, not legal advice.
File a petition with the county clerk (the clerk of the Property Value Appeals Board) after your tax statement is mailed and no later than December 31. If December 31 falls on a weekend or legal holiday, the deadline moves to the next business day. A mailed petition counts if postmarked by the deadline. Example: in Multnomah County, 2026 tax statements went out in mid-October 2026; petitions must be postmarked or delivered by December 31, 2026, with a $30 fee per account, and the board holds hearings from February through April 15, 2027. Lane County takes hand-delivered petitions until 4:00 p.m. on December 31, 2026.
With the County Property Value Appeals Board (PVAB) petition. Fill out Form OR-B-RPP (Real Property Petition, 150-310-063), one per tax account. Enter the real market value you are asking for, explain why, attach your evidence and a copy of your tax statement, and sign it. File it with the county clerk's office by mail or in person; no other county office can accept it, and some counties (for example Multnomah) do not accept email or fax. The board is made up of local citizens appointed by the county. Hearings run from the first Monday in February to April 15; a typical home hearing is short (about 10 minutes in Multnomah). If you check 'No' for attending, the board decides on your written evidence. The decision (order) is mailed to you.
Set by each county. Examples for 2026: Washington County charges no fee; Multnomah $30 per account; Lane $35 per account ($350 maximum for several accounts of one owner in one subdivision); Yamhill $40. Ask your county clerk.
Before or instead of filing, call or email the county assessor's office. Appraisers will explain how your value was set. Until December 31 the assessor can lower a value on your request (ORS 308.242). If you have already filed a petition, you and the assessor can sign a written agreement (stipulation) to lower the value any time before the board meets, and the hearing is then not needed. Some counties set their own earlier dates for a review request (Columbia County: first Friday in December).
You can appeal to the Oregon Tax Court, Magistrate Division. 30 days (not one month) after the board's order is mailed or handed to you (ORS 305.280). A mailed complaint counts as filed on the date you send it by USPS or a private express carrier. File the Magistrate Division property tax complaint form with a copy of the PVAB order and the $50 filing fee (a fee waiver can be requested). You can file online through the Oregon Judicial Department's free eFile system or by mail. Cases are informal, often by phone, and not recorded. A magistrate's decision can be appealed to the Regular Division of the Tax Court within 60 days, and from there to the Oregon Supreme Court.
The board's order tells the tax collector to correct the roll. If you already paid, the county refunds the overpaid tax. A real market value set by the board or court generally stays on the roll for the next five years, changed only by area-wide trending, new construction, damage, a sale or similar events (ORS 309.115).
Checked 2026-10 against official Oregon sources. Local deadlines and fees can differ; confirm with your assessor or board.