Oregon · County guide
Baker County, Oregon property tax appeals
A Baker County property tax appeal starts with the Baker County Property Value Appeals Board. The Baker County Property Value Appeals Board opens Oct 25, 2026 and closes Dec 31, 2026.
This season
- Next deadline
- Dec 31, 2026
- Opens soon
- Baker County Property Value Appeals Board
Opens Oct 25, 2026Closes Dec 31, 2026
- Source: ORS Chapter 311: Collection of Property Taxes (Oregon Legislature)Last checked
Check a Baker County home for free
Here the check uses your own figures: you enter the assessed value from your notice or tax bill and the year you bought. We compare how much it has grown with the house price index for your area and show the numbers as your figures. You decide and file yourself.
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- Where to file first
- Baker County Property Value Appeals Board
- Office address
- 1995 3rd St, Baker City OR 97814-3399 · 541-523-8207
- Our coverage
- Free check available
- Independent guide — not affiliated with Baker County or any government agency.
- Last updated
- October 1, 2026
- Sources last checked
- September 30, 2026
- Status
- Verified guide
When and where do I file a Baker County property tax appeal?
Who hears a Baker County appeal?
One stage. We are not affiliated with this office.
Who hears it: Baker County Property Value Appeals Board
Filing: petition
Opens soonWhere is the Baker County office?
Baker County Property Value Appeals Board[5]
- Address
- 1995 3rd St, Baker City OR 97814-3399
- Phone
- 541-523-8207
- Online
- Official website
Assessor[8]
- Hours
- Monday through Friday, 8 a.m. to 12 p.m. and 1:00 p.m. to 5:00 p.m.
We are not affiliated with this office. Hours can change, so call before you visit.
Which Baker County filing windows are coming up?
| Closes | Area | Who hears it | Status |
|---|---|---|---|
| Dec 31, 2026 · opens Oct 25, 2026 | Countywide | Baker County Property Value Appeals Board · Official source · Last checked Sep 29, 2026 | Opens soon |
When is the deadline to appeal a property tax assessment in Baker County?
The soonest deadline we list: Baker County, Baker County Property Value Appeals Board — Opens October 25, 2026 · Closes December 31, 2026. 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).
- Deadline ruleOregon · 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).[1]
- When a filing counts as on timeBaker County Property Value Appeals Board
- A Baker County PVAB petition must be postmarked or delivered by December 31; if December 31 is a weekend or holiday, the deadline moves to the next business day.[2]
Who decides a property tax appeal in Baker County?
Baker County Property Value Appeals Board decisions can be appealed by the owner or the Assessor to the Magistrate Division of the Oregon Tax Court. Baker County Property Value Appeals Board: In Baker County, a value appeal is a petition to the Baker County Property Value Appeals Board on the state's Real Property Petition (Form OR-B-RPP).
- Appeal stepsBaker County Property Value Appeals Board
- Baker County Property Value Appeals Board decisions can be appealed by the owner or the Assessor to the Magistrate Division of the Oregon Tax Court.[3]
- What the appeal is calledBaker County Property Value Appeals Board
- In Baker County, a value appeal is a petition to the Baker County Property Value Appeals Board on the state's Real Property Petition (Form OR-B-RPP).[4]
How do I file a property tax appeal in Baker County?
Baker County Property Value Appeals Board: Baker County PVAB petitions are submitted by the deadline to the county's PVAB clerk: 1995 3rd St, Baker City OR 97814-3399, 541-523-8207. Baker County Property Value Appeals Board: Baker County appeal petitions can be obtained from the Clerk's web page or at the Clerk's office, 1995 Third Street Suite 150, Baker City.
- How to fileBaker County Property Value Appeals Board
- Baker County PVAB petitions are submitted by the deadline to the county's PVAB clerk: 1995 3rd St, Baker City OR 97814-3399, 541-523-8207.[5]
- FormsBaker County Property Value Appeals Board
- Baker County appeal petitions can be obtained from the Clerk's web page or at the Clerk's office, 1995 Third Street Suite 150, Baker City.[6]
- Who may fileBaker County Property Value Appeals Board
- Only certain people (the owner, relatives, brokers, appraisers, accountants, attorneys and a few others) may sign a Baker County PVAB petition and represent the petitioner.[2]
What evidence counts in Baker County, and can the value go up?
What evidence can I use in Baker County?
Baker County Property Value Appeals Board: A Baker County petition must explain the basis of the appeal and give evidence that the Assessor's value is incorrect. Baker County Property Value Appeals Board · Returned: Evidence filed with a Baker County PVAB petition, including pictures and appraisals, is kept and not returned.
- Evidence acceptedBaker County Property Value Appeals Board
- A Baker County petition must explain the basis of the appeal and give evidence that the Assessor's value is incorrect.[2]
- Evidence ruleBaker County Property Value Appeals Board · Returned
- Evidence filed with a Baker County PVAB petition, including pictures and appraisals, is kept and not returned.[2]
Can my assessment go up if I appeal in Baker County?
Baker County Property Value Appeals Board · Limits: The Baker County Property Value Appeals Board cannot undo the normal 3% yearly increase in assessed value, though it may reduce exception (e.g. new construction) value.
- Can the value go up?Baker County Property Value Appeals Board · Limits
- The Baker County Property Value Appeals Board cannot undo the normal 3% yearly increase in assessed value, though it may reduce exception (e.g. new construction) value.[2]
Which Oregon rules apply in Baker County?
These rules are the same in every Oregon county. Each link opens the rule on the Oregon page.
What do Baker County property taxes and assessments look like?
Figures from public records and the Census, each with its source. They describe the county's homes as a group, not the value of any one home.
How much could a lower assessment save on Baker County property taxes?
Tax rate used: $13.68 per $1,000 of assessed value (county average, fiscal 2025-26).
| Example | Tax saved |
|---|---|
| $10,000 less assessed value | $137 a year |
These are examples: the tax rate times a lower assessed value. Exemptions, credits, caps and phase-ins can make the real change smaller. This is not a prediction for any home. Rate source: Oregon Property Tax Statistics, Fiscal Year 2025-26 (Oregon DOR 150-303-405).
What do homeowners in Baker County pay in property tax?
The median owner-occupied home in Baker County was worth $285,600, and the median property tax its owners paid was $2,239 a year, according to the Census Bureau's American Community Survey.
- Median home value
- $285,600
- Margin of error ±$16,248.
- Median property tax paid per year
- $2,239
- Margin of error ±$136.
- Median tax as a share of median value
- 0.78%
- A ratio of two medians, not a tax rate. Your own bill depends on your assessment and local levies.
- Owner-occupied homes
- 5,258
- Margin of error ±261.
These are survey estimates of what owners reported about their own homes. They are not assessed values, not tax rates, and not an opinion of what any home is worth.
They cannot tell you whether your own assessment is fair. That takes a comparison with similar homes, which we offer only in counties we have researched.
Median home value: Baker County compared
- Baker County$285,600
- Typical Oregon county$388,050
- Typical US county$185,300
Typical Oregon county $388,050; Baker County $285,600; Typical US county $185,300
Median property tax paid: Baker County compared
- Baker County$2,239
- Typical Oregon county$2,587
- Typical US county$1,619
Typical Oregon county $2,587 a year; Baker County $2,239 a year; Typical US county $1,619 a year
Baker County filing windows on a calendar
- Open
- Opens soon
- Forecast
- Baker County Property Value Appeals BoardDec 31, 2026 · Opens soon
The dashed line marks today.
Baker County Property Value Appeals Board: Dec 31, 2026
How often is property reassessed in Baker County?
For most Baker County property, the assessment date is January 1 before the tax statements are mailed in October. In Baker County, as elsewhere in Oregon, assessed value equals the lesser of real market value and maximum assessed value.
What do home values and property taxes look like in Baker County?
County average rate: In fiscal 2025-26, property taxes in Baker County averaged $13.68 per $1,000 of assessed value (all property, county-wide).
- Property tax rateCounty average rate
- In fiscal 2025-26, property taxes in Baker County averaged $13.68 per $1,000 of assessed value (all property, county-wide).[7]
Homes in Baker County
From the Census Bureau's American Community Survey: how old the homes are, what kind they are, what owners say they are worth and the property taxes they pay. These figures describe all homes together, not any one home.
- Median year built
- 1967
- All housing units, owned and rented
- Single-family houses, detached or attached
- 76%
- of 8,725 housing units
- Owned homes with a mortgage or similar loan
- 49%
- of 5,258 owner-occupied homes
Home values reported by owners
- Less than $50,0003%
- $50,000 to $99,9995%
- $100,000 to $199,99920%
- $200,000 to $299,99926%
- $300,000 to $399,99916%
- $400,000 to $499,99912%
- $500,000 to $749,9999%
- $750,000 to $999,9997%
- $1,000,000 to $1,999,9991%
- $2,000,000 or more1%
Home values reported by owners in Baker County: Less than $50,000 3%; $50,000 to $99,999 5%; $100,000 to $199,999 20%; $200,000 to $299,999 26%; $300,000 to $399,999 16%; $400,000 to $499,999 12%; $500,000 to $749,999 9%; $750,000 to $999,999 7%; $1,000,000 to $1,999,999 1%; $2,000,000 or more 1%.
Property taxes owners pay a year
- No real estate taxes3%
- Less than $8007%
- $800 to $1,49919%
- $1,500 to $1,99915%
- $2,000 to $2,99928%
- $3,000 or more27%
Property taxes owners pay a year in Baker County: No real estate taxes 3%; Less than $800 7%; $800 to $1,499 19%; $1,500 to $1,999 15%; $2,000 to $2,999 28%; $3,000 or more 27%.
Source: U.S. Census Bureau, American Community Survey (2020–2024 5-year estimates, tables B25075, B25102, B25035, B25024 and B25081), retrieved Oct 1, 2026. Survey estimates have a margin of error.
More questions about Baker County property tax appeals
When is the Baker County property tax appeal deadline?
The Baker County Property Value Appeals Board window opens October 25, 2026 and closes December 31, 2026. 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][9]
Where do I file a property tax appeal petition in Baker County?
Baker County PVAB petitions are submitted by the deadline to the county's PVAB clerk: 1995 3rd St, Baker City OR 97814-3399, 541-523-8207.[5]
Can my assessed value go up if I appeal in Baker County?
The Baker County Property Value Appeals Board cannot undo the normal 3% yearly increase in assessed value, though it may reduce exception (e.g. new construction) value.[2]
Which details are not confirmed yet?
We show a fact only after a person has checked it against the official source. These are still being checked. Until then, ask the Baker County Property Value Appeals Board:
- How often homes are reassessed
- Filing fee
Property tax guides for Baker County homeowners
- How to Read Your Property Assessment NoticeOregon · Baker County
- Assessed Value vs. Market Value: How They Differ by StateOregon · Baker County
- Homestead Exemption: What It Is and How to Get ItOregon · Baker County
- How to Lower Your Property Taxes: What to Check FirstOregon · Baker County
Counties next to Baker County
- Grant County property tax appealsFree check availableNext deadline: Dec 31, 2026
- Union County property tax appealsFree check availableNext deadline: Dec 31, 2026
- Malheur County property tax appealsFree check availableNext deadline: Dec 31, 2026
- Wallowa County property tax appealsFree check availableNext deadline: Dec 31, 2026
Check a Baker County home free
You decide and file yourself.
Where do these facts come from?
- [1]ORS Chapter 309: Property Value Appeals Boards (Oregon Legislature)Statute or regulation · last checked Sep 27, 2026
- [2]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 30, 2026
- [3]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
- [4]Form OR-B-RPP, Oregon Property Value Appeals Board Real Property Petition (Oregon Department of Revenue, 150-310-063, Rev. 07-22-26, PDF)Official notice, form, calendar or rules · last checked Sep 29, 2026
- [5]Property Value Appeals Board contact information by county (Oregon Department of Revenue)Official guide or FAQ · last checked Sep 29, 2026
- [6]Baker County Clerk (Baker County, Oregon)Official guide or FAQ · last checked Sep 30, 2026
- [7]Oregon Property Tax Statistics, Fiscal Year 2025-26 (Oregon DOR 150-303-405)Official notice, form, calendar or rules · last checked Sep 27, 2026
- [8]Baker County Assessor (Baker County, Oregon)Official guide or FAQ · last checked Sep 30, 2026
- [9]ORS Chapter 311: Collection of Property Taxes (Oregon Legislature)Statute or regulation · last checked Sep 30, 2026
- [10]ORS Chapter 307: Property Subject to Taxation; Exemptions (Oregon Legislature)Statute or regulation · last checked Sep 30, 2026
- 11.U.S. Census Bureau, ACS 2020–2024 5-year estimates, table B25077: Median value (dollars), owner-occupied housing units — Baker County, Oregon
- 12.U.S. Census Bureau, ACS 2020–2024 5-year estimates, table B25103: Median real estate taxes paid, owner-occupied housing units — Baker County, Oregon
- 13.U.S. Census Bureau, ACS 2020–2024 5-year estimates, table B25003: Tenure (owner- and renter-occupied housing units) — Baker County, Oregon
Data credits: Census ACS (public domain) · Census county adjacency (public domain)
Not affiliated with Baker County or any government agency. Not legal advice. Not an appraisal.