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. If the packet still mentions October 2025 or the 2025-2026 tax year, the PVAB clerk confirmed in writing on October 23, 2026 that those are carryover errors: this season is the 2026-27 tax year, valued as of January 1, 2026, with petitions due December 31, 2026. 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. 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 linked hearing policy also accepts petitions by email or fax by December 31, 2026, with receipt recorded by the county computer network; the clerk confirmed in writing that email and fax filers still provide five paper copies of evidence, by drop-off or mail or through copying at the published rate, arranged with the clerk's office. 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 October 15, 2026 announcement confirms that 2026-27 statements were being mailed. Countywide mailing underway does not establish the exact first-dispatch date, any property's mailing date or actual receipt. The PVAB page says the petition period begins the day after statements are mailed and ends December 31, 2026; confirm receipt of your own statement. 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 main PVAB page links the hearing policy, which accepts petitions by email, fax, mail or hand delivery. Email/fax receipt uses the county computer-network timestamp; five evidence copies remain required. The PVAB clerk confirmed in writing on October 23, 2026 that these are paper copies, which email and fax filers arrange with the clerk's office.
The county hearing policy describes hearings lasting 15 to 20 minutes depending on volume. Clackamas County publishes Zoom hearing access. The PVAB clerk confirmed in writing on October 23, 2026 that petitioners may request Zoom attendance by selecting the Zoom option on the petition. Confirm attendance arrangements in the hearing notice.
The county's October 15 town-hall announcement confirms countywide statement mailing underway; it does not establish when any one statement was mailed or received. Its public town-hall Zoom link is not the PVAB hearing route. The posted petition packet still carries 2025 dates and says late petitions are heard at the board's discretion; the PVAB clerk confirmed in writing on October 23, 2026 that the 2025 references are carryover errors and that the board can consider evidence a petition was filed on time but cannot waive the December 31 deadline.
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 2026-10-13.
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, 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 2026-10-13.
Source: Oregon Department of Revenue, Appeals, https://www.oregon.gov/dor/Pages/appeals.aspx. Reviewed 2026-09-15.
Source: Clackamas County, Property Tax Virtual Town Hall announcement — 2026-27 statements being mailed, https://www.clackamas.us/news/2026-10-15/property-tax-virtual-town-hall-slated-for-wednesday-nov-4. Reviewed 2026-10-18.
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