Property Tax Appeals in Multnomah County, Oregon
Multnomah County taxpayers may petition the Property Values Appeals 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 county's Real Property Appeal Petition after tax statements issue. Enter the account and statement values exactly, identify the requested RMV or other permitted correction, sign, attach a copy of the tax statement and the supporting documents, and include the $30 filing fee for each account; the county allows 20 days to submit a fee omitted from a timely petition. Mail the package to PO Box 5007, Portland, OR 97208-5007 so it is postmarked by December 31, or deliver it to 501 SE Hawthorne Blvd, Suite 175 by that date. Email and fax submissions are not accepted. Keep a complete copy and proof of submission. The Board hears current-year matters between the first Monday in February and April 15; hearings are informal and recorded, and a typical residential hearing is limited to ten minutes. If the Board's decision remains disputed, Oregon provides a separate Magistrate Division path that must be started within 30 days after the order is mailed or delivered, with its own 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. Attach the evidence to the petition: the county says evidence from previous appeals will not be considered, and Oregon Department of Revenue guidance says that if you do not attend, the board decides on the evidence submitted with the petition. 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, and the Department of Revenue says comparing a neighbor's tax-roll value or tax bill is generally not satisfactory evidence. 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 accepts current-year value petitions after tax statements are mailed and through December 31, 2026. The petition must be postmarked or delivered by the deadline, include the $30 fee per account, and arrive by mail or in person; the county does not accept email or fax filings.
Multnomah accepts current-year petitions through December 31, 2026 after tax statements are available.
The county charges thirty dollars per appealed account and accepts petitions only by mail or in person.
Oregon taxes the lesser of Maximum Assessed Value and Real Market Value, which can limit tax impact.
As of September 15, 2026 the county's appeal pages were last reviewed November 28, 2025 and its forms were labeled 2025-2026; confirm the current-season form when statements arrive.
Portland seismic, hillside, zoning, rental, and neighborhood differences require locally matched evidence.
Official filing authority: Multnomah County Property Values Appeals 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 2026-09-15.
Source: Multnomah County, Appeal Types, https://multco.us/info/appeal-types. 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.
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