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State guide

Oregon property tax appeals and assessed value

Oregon property tax is charged on your assessed value: the lower of your real market value and your maximum assessed value, which grows by 3% of last year's assessed value each year. An Oregon property tax appeal is a petition to your county Property Value Appeals Board, filed from the date the tax statements are mailed through December 31 (a weekend or holiday deadline moves to the next business day). The board's decision can be appealed to the Magistrate Division of the Oregon Tax Court.

Filing period
From the tax statement mailing through December 31
Values as of
January 1 of the assessment year
After the board
Oregon Tax Court, Magistrate Division

Source: Oregon Revised Statutes chapters 308 and 309; Oregon Department of Revenue · Last checked Oct 1, 2026

Counties
36
With the free check
36
Next appeal window
Dec 31, 2026
  • Independent guide — not affiliated with the State of Oregon or any government agency.
Last updated October 1, 2026Sources last checked September 30, 2026

Every Oregon county and its status

Counties with the free check come first, then the ones coming soon. Every county page has its appeal offices, Census figures and a waitlist.

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How do property tax appeals work in Oregon?

When are property tax appeal deadlines in Oregon?

Property Value Appeals Board: In Oregon, a petition to the county Property Value Appeals Board can be filed from the date the tax statements are mailed through December 31 (postmarked or delivered by then; a weekend or holiday deadline moves to the next business day). In Oregon, a petition mailed or sent by private carrier to the property value appeals board counts as filed on the postmark or carrier transmittal date.

Deadline ruleProperty Value Appeals Board
In Oregon, a petition to the county Property Value Appeals Board can be filed from the date the tax statements are mailed through December 31 (postmarked or delivered by then; a weekend or holiday deadline moves to the next business day).[1]
When a filing counts as on time
In Oregon, a petition mailed or sent by private carrier to the property value appeals board counts as filed on the postmark or carrier transmittal date.[2]
Deadline detailRollover
Your Oregon petition must be postmarked or delivered by December 31; if December 31 falls on a weekend or holiday, the deadline moves to the next business day.[3]

Who decides property tax appeals in Oregon?

In Oregon, a homeowner appeals first to the county property value appeals board; its decision can be appealed to the Magistrate Division of the Oregon Tax Court, then to the Tax Court's Regular Division.

Appeal steps
In Oregon, a homeowner appeals first to the county property value appeals board; its decision can be appealed to the Magistrate Division of the Oregon Tax Court, then to the Tax Court's Regular Division.[4]

How is a property tax appeal filed in Oregon?

Oregon real property petitions use DOR Form OR-B-RPP and must include your assessor account number or a copy of your tax statement. Tax statement: Oregon tax statements show the real market value and assessed value for this year and last year, and the total tax.

Forms
Oregon real property petitions use DOR Form OR-B-RPP and must include your assessor account number or a copy of your tax statement.[3]
FormsTax statement
Oregon tax statements show the real market value and assessed value for this year and last year, and the total tax.[5]
Who may file
You can represent yourself before an Oregon Property Value Appeals Board; only listed people (such as relatives, attorneys, accountants, brokers or appraisers) may sign or appear for you.[1]
Hearings
Oregon Property Value Appeals Board hearings are held between the first Monday in February and April 15; if you choose not to attend, the Board decides on your written evidence.[3]

What evidence do Oregon review bodies accept?

The real market value you request on an Oregon petition is what you think your property was worth on the open market on January 1 of the current year. Assessment date: In an Oregon market-value appeal, the evidence must show the property's market value as it was on the January 1 assessment date.

Evidence accepted
The real market value you request on an Oregon petition is what you think your property was worth on the open market on January 1 of the current year.[3]
Evidence ruleAssessment date
In an Oregon market-value appeal, the evidence must show the property's market value as it was on the January 1 assessment date.[4]
Evidence not accepted
Oregon's Department of Revenue says comparing your tax-roll value or taxes with a neighbor's generally isn't satisfactory evidence.[3]

Can an assessment go up on appeal in Oregon?

An Oregon Property Value Appeals Board hears petitions to reduce a property's real market, maximum assessed or assessed value.

Can the value go up?
An Oregon Property Value Appeals Board hears petitions to reduce a property's real market, maximum assessed or assessed value.[1]

Which exemptions exist in Oregon?

Oregon exempts part of the assessed value of the homestead of a qualifying disabled veteran (40% or more) or surviving spouse; the amount rises 3% each year. Assessed value: In Oregon your assessed value (the value you are taxed on) is the lower of your maximum assessed value and your real market value.

Disabled veteran
Oregon exempts part of the assessed value of the homestead of a qualifying disabled veteran (40% or more) or surviving spouse; the amount rises 3% each year.[6]
Assessment limitsAssessed value
In Oregon your assessed value (the value you are taxed on) is the lower of your maximum assessed value and your real market value.[7]
Assessment limitsMaximum assessed value
Oregon's maximum assessed value grows by 3% of last year's assessed value each year (more only for exceptions such as new construction).[7]
Assessment limitsEffect of a lower real market value
If the Board lowers your real market value but it stays above your maximum assessed value, your assessed value (and tax) does not change.[3]

How does reassessment and equalization work in Oregon?

Oregon county assessors value all taxable property every year as of January 1. Oregon values property as of January 1 (1:00 a.m.) of the assessment year; the 2026-27 tax year uses January 1, 2026.

Reassessment cycle
Oregon county assessors value all taxable property every year as of January 1.[7]
Valuation date
Oregon values property as of January 1 (1:00 a.m.) of the assessment year; the 2026-27 tax year uses January 1, 2026.[7]
Level of assessment
Oregon's real market value is the price an informed buyer would pay an informed seller in an arm's-length sale on the assessment date.[7]

What do home values and property taxes look like in Oregon?

Measure 5 limits: Oregon limits operating taxes to $5 (schools) and $10 (other government) per $1,000 of real market value; where this "compression" applies, a lower real market value can lower the tax.

Property tax rateMeasure 5 limits
Oregon limits operating taxes to $5 (schools) and $10 (other government) per $1,000 of real market value; where this "compression" applies, a lower real market value can lower the tax.[8]

What other statewide rules apply in Oregon?

If an Oregon property value appeals board lowers the value and no appeal is taken, the county refunds the extra tax already paid with interest of 1% a month.

Paying the tax while you appeal
If an Oregon property value appeals board lowers the value and no appeal is taken, the county refunds the extra tax already paid with interest of 1% a month.[5]

Which Oregon appeal windows are coming up?

All upcoming appeal deadlines

Where do these facts come from?

  1. [1]ORS Chapter 309: Property Value Appeals Boards (Oregon Legislature)Statute or regulation · last checked Sep 27, 2026
  2. [2]ORS Chapter 305: Administration of Revenue and Tax Laws; Appeals (Oregon Legislature)Statute or regulation · last checked Sep 30, 2026
  3. [3]Form OR-B-RPP Instructions, Oregon Property Value Appeals Board Real Property Petition (Oregon DOR 150-310-063-1, Rev. 07-22-26)Official notice, form, calendar or rules · last checked Sep 27, 2026
  4. [4]How to Appeal Your Property Value, 150-303-668 (Oregon Department of Revenue, Rev. 07-15-24)Official notice, form, calendar or rules · last checked Sep 30, 2026
  5. [5]ORS Chapter 311: Collection of Property Taxes (Oregon Legislature)Statute or regulation · last checked Sep 30, 2026
  6. [6]ORS Chapter 307: Property Subject to Taxation; Exemptions (Oregon Legislature)Statute or regulation · last checked Sep 30, 2026
  7. [7]ORS Chapter 308: Assessment of Property for Taxation (Oregon Legislature)Statute or regulation · last checked Sep 30, 2026
  8. [8]ORS Chapter 310: Property Tax Rates and Amounts (Oregon Legislature)Statute or regulation · last checked Sep 27, 2026
  9. 9.U.S. Census Bureau, ACS 2024 5-year, B25077 Median value (dollars), owner-occupied housing units (summary file)
  10. 10.U.S. Census Bureau, ACS 2024 5-year, B25103 Median real estate taxes paid, owner-occupied housing units (summary file)
  11. 11.U.S. Census Bureau, ACS 2024 5-year, B25003 Tenure (owner- and renter-occupied housing units) (summary file)

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