Oregon: is comparing your assessment with similar homes a recognized appeal ground?

Not recognized in Oregon, as FairPath last reviewed the state's published sources on 2026-08-02.

FairPath's summary of the state's published basis (Oregon): DOR 150-303-668 states that comparing the tax-roll value of your house to a neighbor's, or the taxes you pay to a neighbor's, is generally not considered satisfactory evidence. Sales near January 1 and independent appraisal evidence carry the petition.

This is FairPath's summary of what the state's published sources say, not a quotation. The sources below carry the state's own wording; read them before relying on this.

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 2026-08-02.

FairPath summarizes what the state's published sources say and links them so the reader can verify. The current assessment notice, the county's own instructions, and the responsible authority control what a specific appeal may raise.

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