Oregon Property Tax Appeal Guides
Browse source-reviewed property tax appeal guides for Oregon. County deadlines, filing methods, and available records can differ by county and tax year.
Each published guide identifies the public sources used for its deadline and filing summary. Confirm current requirements with the official filing authority before submitting anything.
How Oregon assessment appeals generally work (state framework reviewed 2026-10-05 from official Oregon sources): County assessors determine real market value as of January 1 for most locally assessed property. Maximum assessed value is generally the greater of 103% of prior assessed value or the prior maximum assessed value; assessed value is generally the lesser of real market value and maximum assessed value, subject to property-event recalculation, exemptions, and special-assessment rules. Keep RMV, MAV, and AV distinct. For most locally assessed property-value matters, a homeowner petitions the county Property Value Appeals Board after receiving the current tax statement. A value appeal from a board order may go to the Magistrate Division of the Oregon Tax Court, with later review in the Regular Division under the applicable court rules. State-appraised industrial, penalty, exemption, and correction matters can use different routes.
Oregon deadline framework: For most locally assessed property-value appeals, file with the county PVAB after receiving the current tax statement and by December 31, or the next business day when December 31 falls on a weekend or holiday. FairPath requires the homeowner-confirmed receipt date before showing the filing period as open; the general October 25 deadline for mailing statements is not a property-specific opening date. A value appeal from a PVAB order is generally due in the Magistrate Division within 30 days after the order is mailed or delivered at the hearing; the DOR guide describes 60 days for further review in the Regular Division. Other property and issue types can follow different routes or timing.
Local variation in Oregon: County assessment and taxation offices administer records, petitions, clerks, hearing procedures, accepted forms, filing channels, fees, and evidence rules. The relationship between real market value and maximum assessed value is property-specific, and changed-property ratios vary by property class. State-appraised industrial and centrally assessed property follow different authority.
Before relying on a date: Resolve the property type, county, January 1 assessment year, homeowner-confirmed date of receipt, and the property's distinct real market, maximum assessed, and assessed values. Then verify the current county petition form, filing channel and receipt rule, any fee, board evidence rules, and decision-specific Tax Court route before presenting property-specific filing guidance.
State source: Oregon Department of Revenue, Appeals, https://www.oregon.gov/dor/pages/appeals.aspx. Reviewed 2026-10-05.
State source: Oregon Department of Revenue, How to Appeal Your Property Value, 150-303-668, https://www.oregon.gov/dor/forms/FormsPubs/how-to-appeal-your-property-value_303-668.pdf. Reviewed 2026-10-05.
State source: Oregon Legislative Assembly, Oregon Revised Statutes, Chapter 308 — Property Tax Assessment, https://www.oregonlegislature.gov/bills_laws/ors/ors308.html. Reviewed 2026-10-05.
State source: Oregon Legislative Assembly, Oregon Revised Statutes, Chapter 309 — Property Value Appeals Boards, https://www.oregonlegislature.gov/bills_laws/ors/ors309.html. Reviewed 2026-10-05.
State source: Oregon Legislative Assembly, Oregon Revised Statutes, Chapter 311 — Collection of Taxes, https://www.oregonlegislature.gov/bills_laws/ors/ors311.html. Reviewed 2026-10-05.
State source: Oregon Department of Revenue, Form OR-B-RPP, Oregon Property Value Appeals Board Real Property Petition, 150-310-063, https://www.oregon.gov/dor/forms/FormsPubs/form-or-b-rpp_310-063.pdf. Reviewed 2026-10-05.
Clackamas County: 2026 deadline guidance is December 31, 2026. Guide: https://fairpath.app/property-tax-appeal/oregon/clackamas-county
Multnomah County: 2026 deadline guidance is December 31, 2026. Guide: https://fairpath.app/property-tax-appeal/oregon/multnomah-county
Washington County: 2026 deadline guidance is December 31, 2026 or next business day if required. Guide: https://fairpath.app/property-tax-appeal/oregon/washington-county
Source: Clackamas County Clerk, Property Value Appeals Board, https://www.clackamas.us/pvab. Reviewed 2026-10-13.
Source: Clackamas County Clerk, Property Value Appeals Board hearing and security policy, https://www.clackamas.us/pvab/policy. Reviewed 2026-10-13.
Source: Clackamas County Clerk, Property Value Appeals Board petition packet (Form OR-B-RPP with county instructions), https://dochub.clackamas.us/documents/drupal/f25ce9bd-fe1f-489c-92c3-2d01af5f58de. Reviewed 2026-10-13.
Source: Clackamas County Clerk, Tax appeals forms, https://www.clackamas.us/pvab/forms. Reviewed 2026-09-15.
Source: Clackamas County Clerk, Tax appeals tip sheet, https://www.clackamas.us/pvab/tips. Reviewed 2026-09-15.
Source: Multnomah County, Appeal Types, https://multco.us/info/appeal-types. Reviewed 2026-09-15.
Source: Multnomah County, Property Values Appeal Process, https://multco.us/info/property-values-appeal-process. Reviewed 2026-09-15.
Source: Multnomah County, Real Property Appeal Petition (Form OR-B-RPP, county-hosted), https://multco.us/file/real_property_appeal_petition-0/download. Reviewed 2026-09-15.
Source: Oregon Department of Revenue, Appeals, https://www.oregon.gov/dor/Pages/appeals.aspx. Reviewed 2026-09-15.
Source: Washington County Assessment and Taxation, Appraisal and Appeals, https://www.washingtoncountyor.gov/at/appraisal. Reviewed 2026-09-15.
Source: Washington County Assessment and Taxation, Property Value Appeals, https://www.washingtoncountyor.gov/at/appraisal/bpp/property-value-appeals-formally-board-property-tax-appeals-bopta. Reviewed 2026-09-15.
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