Property Tax Appeals in Clackamas County, Oregon
Clackamas County owners may petition the Property Value Appeals Board after the 2026-27 tax statement arrives and no later than December 31, 2026. The county requests five copies of the petition and evidence instead of charging a filing fee, and it asks petitioners to use its own petition packet rather than the generic state form. Oregon taxes the lesser of Real Market Value and Maximum Assessed Value, so the petition should state a requested Real Market Value and explain whether it would fall below the assessed value on the statement. FairPath's owner-guided evidence packet organizes county records, comparable sales, and condition documents; the owner states the value, signs, files with the county clerk, and attends or waives the hearing.
Assessment context: Review the Clackamas tax statement and property record for account number, map and tax lot, Real Market Value, Maximum Assessed Value, Assessed Value, land and improvements, property class, and the January 1, 2026 assessment date. The county spans Lake Oswego and West Linn river neighborhoods, Oregon City and Milwaukie older housing, Happy Valley and Wilsonville newer subdivisions, Canby and Molalla farm towns, and Sandy and Estacada foothill parcels, so comparable sales must come from the same buyer pool. Because Measure 50 keeps Assessed Value at or below Real Market Value, a lower RMV changes the tax bill only when it drops below the assessed value already on the roll.
Filing process: After the tax statement arrives, download the county's petition packet, which wraps the state Real Property Petition with county instructions. Complete one petition per account, copy the statement values, state the requested Real Market Value, sign, and attach a copy of the tax statement. Assemble the petition plus five copies of the evidence, page-numbered and no larger than 8.5 by 14 inches. Mail the package to the county clerk at 1710 Red Soils Court, Suite 100, Oregon City, OR 97045 postmarked by December 31, 2026, or hand deliver it by 5 p.m. that day. The board meets from the first Monday in February 2027 through April 15, 2027; hearing notices go out near the end of January and hearing dates cannot be changed once scheduled. Orders are mailed within five business days of the hearing, and a Magistrate Division complaint to the Oregon Tax Court is due within 30 days after the order is mailed or delivered.
Evidence to review: The county's tip sheet asks for evidence of market value as of January 1, 2026: an independent appraisal, or a comparison with similar properties that sold near that date in the same area. It states that comparing your tax-roll value or your taxes with a neighbor's is generally not satisfactory evidence. Support condition arguments with dated photographs, inspection reports, and repair estimates. Submit evidence at least ten days before the hearing when possible; the assessor may request a continuance when evidence arrives later, and all evidence becomes part of the board record. Hearings run 15 to 20 minutes, so lead with the strongest sales and a short reconciliation to the requested value.
Current deadline guidance: December 31, 2026. Clackamas County's 2026-27 petition period begins the day after tax statements are mailed in late October 2026 and ends December 31, 2026. Hand-delivered petitions must reach the county clerk by 5 p.m. that day; mailed petitions must be postmarked by December 31, and the U.S. Postal Service postmark governs timeliness.
Clackamas County requests five copies of the petition and evidence instead of a filing fee.
Petitions go to the county clerk at 1710 Red Soils Court; the assessor's office on Beavercreek Road does not accept them.
The county's process page lists mail or hand delivery, while its hearing policy page also lists email and fax; confirm before relying on either.
Hearings are in person and last 15 to 20 minutes; a conference call is allowed only for a death or a verified distance over 50 miles.
Official filing authority: Clackamas County Property Value Appeals Board. https://www.clackamas.us/pvab
Source: Clackamas County Clerk, Property Value Appeals Board, https://www.clackamas.us/pvab. Reviewed 2026-09-15.
Source: Clackamas County Clerk, Property Value Appeals Board hearing and security policy, https://www.clackamas.us/pvab/policy. Reviewed 2026-09-15.
Source: Clackamas County Clerk, Tax appeals tip sheet, https://www.clackamas.us/pvab/tips. Reviewed 2026-09-15.
Source: Clackamas County Clerk, Tax appeals forms, https://www.clackamas.us/pvab/forms. Reviewed 2026-09-15.
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 2026-09-15.
Source: Oregon Department of Revenue, Appeals, https://www.oregon.gov/dor/Pages/appeals.aspx. Reviewed 2026-09-15.
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