Multnomah County taxpayers may petition the Property Values Appeal Board after the current tax statement becomes available and no later than December 31, 2026. The county requires a petition for the current tax year and a $30 fee per account. Oregon distinguishes Real Market Value, Maximum Assessed Value, and Assessed Value, so the owner must identify which value can lawfully be changed and state a requested value. FairPath can organize county records, comparable sales, and condition documents into a manual packet. The owner remains responsible for selecting the value challenged, signing, paying the fee, filing on time, and following the Board's hearing instructions.
Assessment context: Review the Multnomah tax statement and property record for account, Real Market Value, Maximum Assessed Value, Assessed Value, land, improvements, property class, and January 1 valuation date. Portland neighborhoods, east-county suburbs, Columbia River industrial influence, rural Corbett acreage, hillside sites, historic homes, condominiums, and small multifamily properties require different comparisons. Measure 50 can cause Assessed Value to remain below Real Market Value; reducing RMV may not change tax unless it falls below MAV. Seismic condition, landslide zones, flood exposure, unreinforced masonry, zoning, development potential, view, transit, deferred maintenance, and tenant restrictions may affect market value and should be supported rather than assumed.
Filing process: Obtain the current petition after tax statements issue. Enter the account and statement values exactly, identify the requested RMV or other permitted correction, sign, attach supporting documents, and include the $30 filing fee. Mail or deliver the package so it is postmarked or received by December 31. Keep a complete copy and proof of submission. The Board hears current-year matters beginning in February and continuing through April 15. Contacting appraisal staff can clarify the record, but it does not replace a petition. If the Board's decision remains disputed, Oregon provides a separate Magistrate Division path with its own deadline and fee, which should be verified from the decision.
Evidence to review: Use sales near January 1 from the subject's actual competitive market and account for neighborhood, zoning, lot, living area, age, quality, renovation, income potential, parking, view, seismic risk, slope, flood exposure, and physical condition. Add photographs, inspections, repair estimates, engineering reports, permits, leases, income records, maps, or development constraints when they inform buyer behavior. Explain whether the requested change is to RMV and why it would affect Assessed Value under Oregon's lesser-of structure. A tax increase alone is not market proof. Present a labeled comparison grid, source copies, and a short reconciliation that moves from observed evidence to the owner's requested value.
Current deadline guidance: December 31, 2026. Multnomah County permits current-year value petitions after tax statements are mailed and through December 31, 2026. The petition must be postmarked or delivered by the deadline and include the required filing fee.
Multnomah accepts current-year petitions through December 31, 2026 after tax statements are available.
The county charges thirty dollars per appealed account.
Oregon taxes the lesser of Maximum Assessed Value and Real Market Value, which can limit tax impact.
Portland seismic, hillside, zoning, rental, and neighborhood differences require locally matched evidence.
Official filing authority: Multnomah County Property Values Appeal Board. https://multco.us/info/property-values-appeal-process
Source: Multnomah County, Property Values Appeal Process, https://multco.us/info/property-values-appeal-process. Reviewed 2026-07-16.
Source: Multnomah County, Appeal Types, https://multco.us/info/appeal-types. Reviewed 2026-07-16.
Source: Oregon Department of Revenue, Property Tax Appeals, https://www.oregon.gov/dor/programs/property/pages/property-appeals.aspx. Reviewed 2026-07-16.