How to appeal your property tax assessment in Oregon
In Oregon, if the value on your notice is too high, you can ask to have it lowered. You don't need a lawyer.
Checked against official sources: Oct 21, 2026
Can I still appeal?
Open until Dec 31, 2026
Open. 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.
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.
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.
Find your Oregon county
Where you file depends on your county. Pick yours for the office contacts, local tax figures and a step-by-step guide.
How much could you save?
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.
How to appeal in Oregon, step by step
Understand your assessment
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.
Check the record and talk to the assessor
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).
Gather your evidence
What works in Oregon:
- Recent sales of similar homes near January 1
- 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
More detail
- 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
File your appeal OR-B-RPP (150-310-063) 150-310-063-1 OR-PTDA (150-490-014) 150-303-086
First level: 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. 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.
Prove your case at the hearing
Bring copies of your evidence for each board member. Keep to the value of your home, not the size of the bill.
More detail
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).
If you lose: 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.
After you win
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).
Official forms
OR-B-RPP (150-310-063) Oregon Property Value Appeals Board Real Property Petition
150-310-063-1 Real Property Petition instructions
Oregon Tax Court Magistrate Division Property Tax Complaint form
OR-PTDA (150-490-014) Property Tax Deferral Application (seniors and disabled)
150-303-086 Disabled Veteran or Surviving Spouse Exemption Claim
Rules that are different in Oregon
- A lower real market value cuts your tax only if it ends up below your assessed value. Many Oregon homes have a market value well above their assessed value, so winning a market value appeal may not change the bill.
- The 3% yearly increase in maximum assessed value cannot be appealed. You can challenge the value added for new construction or other exceptions.
- File with the county clerk, not the assessor. Use one petition per account and include the county fee if your county charges one.
- The board can hear only the current year's values. For a missed deadline or an earlier year, the Tax Court Magistrate Division may help in limited cases: for a home (up to four units, condo, manufactured or floating home) if the value is off by 20% or more, or if you had good and sufficient cause for missing the deadline (ORS 305.288), for the current year and up to two prior years.
- Comparing your roll value or tax to a neighbor's is generally not accepted as evidence; the board wants proof of your home's market value.
- Pay your taxes on time while you appeal: 2026 taxes are due November 16, 2026 (the usual November 15 date falls on a Sunday).
- The board was called the Board of Property Tax Appeals (BOPTA) until July 1, 2024 (HB 2031, 2023). Older forms and pages still use that name.
Is your home assessed higher than similar homes?
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 checklistExemptions that lower your bill without an appeal
An 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.
Senior and Disabled Property Tax Deferral
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.
Disabled veteran or surviving spouse exemption
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.
Do you need a lawyer or a tax consultant?
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).
Free property tax appeal letter
Fill in your details and download a written appeal statement as a PDF. Most boards also require their own appeal form: file the form and attach this letter and your evidence to it.
RobinClaim is a free information site, not a law firm or appraiser. The letter is a template, not legal advice.
Oregon property tax appeal FAQ
What is the deadline to appeal property taxes in Oregon?
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.
Where do I file a property tax appeal in Oregon?
First level of appeal in Oregon: 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.
How much does it cost to appeal in Oregon?
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.
Can I talk to the assessor before filing?
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 if the board turns me down?
Next level: 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.
What happens if I win?
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).
Sources
Checked Oct 21, 2026 against official Oregon sources. Local deadlines and fees can differ; confirm with your assessor or board.
- Oregon DOR - How to Appeal Your Property Value (150-303-668)
- Oregon DOR - Form OR-B-RPP Real Property Petition instructions
- Oregon DOR - PVAB Filing Information (evidence)
- Oregon DOR - How to Appeal a Decision of the PVAB
- Oregon DOR - PVAB contact information by county
- ORS Chapter 309 (PVAB petitions, ORS 309.026, 309.100, 309.115)
- ORS Chapter 305 (Tax Court appeals, ORS 305.280, 305.288, 305.427)
- ORS Chapter 308 (assessment, MAV - ORS 308.146, 308.232, 308.242)
- Oregon Legislature - HB 2031 (2023) staff measure summary: BOPTA renamed PVAB
- Oregon Tax Court - Filing an appeal
- Multnomah County - Property Values Appeal Process
- Lane County - Property Value Appeals Board
- Tax rate and median tax: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, tables B25103 (median real estate taxes paid, owner-occupied homes) and B25077 (median value, owner-occupied homes). The rate is the median tax divided by the median home value.