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Oregon · County guide

Gilliam County, Oregon property tax appeals

A Gilliam County property tax appeal starts with the Gilliam County Property Value Appeals Board. The Gilliam County Property Value Appeals Board opens Oct 25, 2026 and closes Dec 31, 2026.

This season

Next deadline
Dec 31, 2026
Opens soon
Gilliam County Property Value Appeals Board

Opens Oct 25, 2026Closes Dec 31, 2026

Source: ORS Chapter 311: Collection of Property Taxes (Oregon Legislature)Last checked

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Where to file first
Gilliam County Property Value Appeals Board
Office address
PO Box 427, Condon OR 97823 · 541-351-9490
Our coverage
Free check available
  • Independent guide — not affiliated with Gilliam County or any government agency.
Last updated
October 1, 2026
Sources last checked
October 1, 2026
Status
Verified guide

How we verify facts

When and where do I file a Gilliam County property tax appeal?

Who hears a Gilliam County appeal?

One stage. We are not affiliated with this office.

Who hears it: Gilliam County Property Value Appeals Board

Filing: petition

Opens soon

Where is the Gilliam County office?

Gilliam County Property Value Appeals Board[5]

Address
PO Box 427, Condon OR 97823

Assessor[11]

Gilliam County Assessor/Tax Collector

Address
221 S. Oregon Street, Rm 202 & 203, Condon, Oregon 97823
Hours
Monday-Thursday 8:00 a.m.-4:00 p.m. (closed noon-1:00 p.m.); Friday closed until further notice

Gilliam County Assessor/Tax Collector[11]

Hours
Mon-Thu 8:00 a.m.-4:00 p.m.; Friday closed until further notice; closed for lunch noon-1:00 p.m.

We are not affiliated with this office. Hours can change, so call before you visit.

Which Gilliam County filing windows are coming up?

Gilliam County filing windows
ClosesAreaWho hears itStatus
Dec 31, 2026 · opens Oct 25, 2026CountywideGilliam County Property Value Appeals Board · Official source · Last checked Sep 29, 2026Opens soon

When is the deadline to appeal a property tax assessment in Gilliam County?

The soonest deadline we list: Gilliam County, Gilliam 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 timeGilliam County Property Value Appeals Board
Gilliam County PVAB petitions must be postmarked by December 31 to PO Box 427, Condon, or dropped off at the County Clerk's Office (Room #200) by 5:00 pm on December 31.[2]

Who decides a property tax appeal in Gilliam County?

Gilliam County Property Value Appeals Board decisions can be appealed by the owner or the Assessor to the Magistrate Division of the Oregon Tax Court. Gilliam County Property Value Appeals Board: In Gilliam County, a value appeal is a petition to the Gilliam County Property Value Appeals Board on the state's Real Property Petition (Form OR-B-RPP).

Appeal stepsGilliam County Property Value Appeals Board
Gilliam 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 calledGilliam County Property Value Appeals Board
In Gilliam County, a value appeal is a petition to the Gilliam 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 Gilliam County?

Gilliam County Property Value Appeals Board: Gilliam County PVAB petitions are submitted by the deadline to the county's PVAB clerk: PO Box 427, Condon OR 97823, 541-351-9490. Gilliam County Property Value Appeals Board · In person: Gilliam County PVAB petitions can be mailed to PO Box 427, Condon (postmarked by December 31, 2026) or dropped off at the County Clerk's Office, Room #200, 221 S Oregon St., by 5:00 pm that day.

How to fileGilliam County Property Value Appeals Board
Gilliam County PVAB petitions are submitted by the deadline to the county's PVAB clerk: PO Box 427, Condon OR 97823, 541-351-9490.[5]
How to fileGilliam County Property Value Appeals Board · In person
Gilliam County PVAB petitions can be mailed to PO Box 427, Condon (postmarked by December 31, 2026) or dropped off at the County Clerk's Office, Room #200, 221 S Oregon St., by 5:00 pm that day.[2]
FormsGilliam County Property Value Appeals Board
The Gilliam County Clerk posts the Real Property Petition (OR-B-RPP), its instructions and a 'What is PVAB?' guide.[6]
Who may fileGilliam County Property Value Appeals Board
The petition instructions posted by the Gilliam County Clerk say only certain people (relatives, brokers, appraisers, accountants, attorneys and some others) may sign the petition and represent the owner.[6]
HearingsGilliam County Property Value Appeals Board · Schedule
Gilliam County's PVAB posts its hearing schedule 48 hours before meeting and notifies petitioners who asked to attend of the date, time and place.[2]
HearingsGilliam County Property Value Appeals Board · Session
The Gilliam County PVAB meets in the Courtroom (Room #207) of the Gilliam County Courthouse in Condon; the next hearing is expected in February 2027.[2]

Upcoming appeal deadlines in every county we track

What evidence counts in Gilliam County, and can the value go up?

What evidence can I use in Gilliam County?

Gilliam County Property Value Appeals Board: Gilliam County's PVAB tips say one of the best indicators of real market value can be an arm's-length sale of the property itself. Gilliam County Property Value Appeals Board · Burden: In Gilliam County the burden of proving a lower real market value is on the petitioner, and evidence should be based near the January 1 assessment date.

Evidence acceptedGilliam County Property Value Appeals Board
Gilliam County's PVAB tips say one of the best indicators of real market value can be an arm's-length sale of the property itself.[7]
Evidence ruleGilliam County Property Value Appeals Board · Burden
In Gilliam County the burden of proving a lower real market value is on the petitioner, and evidence should be based near the January 1 assessment date.[7]

Can my assessment go up if I appeal in Gilliam County?

Gilliam County Property Value Appeals Board · Scope: The Gilliam County Property Value Appeals Board meets to hear petitions for reduction of real market, maximum assessed, specially assessed or assessed value.

Can the value go up?Gilliam County Property Value Appeals Board · Scope
The Gilliam County Property Value Appeals Board meets to hear petitions for reduction of real market, maximum assessed, specially assessed or assessed value.[2]

Which exemptions can lower my bill without an appeal?

The Gilliam County Assessor posts the Disabled Veteran or Surviving Spouse Exemption Claim form. Gilliam County's Homestead Rebate for 2025-26 was 100% of the property tax bill, up to $1,500 per qualifying homestead; taxes must be current by June 30.

Disabled veteran
The Gilliam County Assessor posts the Disabled Veteran or Surviving Spouse Exemption Claim form.[8]
Homestead rebate
Gilliam County's Homestead Rebate for 2025-26 was 100% of the property tax bill, up to $1,500 per qualifying homestead; taxes must be current by June 30.[9]

Which Oregon rules apply in Gilliam County?

These rules are the same in every Oregon county. Each link opens the rule on the Oregon page.

What do Gilliam 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 Gilliam County property taxes?

Tax rate used: $11.44 per $1,000 of assessed value (county average, fiscal 2025-26).

How much could a lower assessment save on Gilliam County property taxes?
ExampleTax saved
$10,000 less assessed value$114 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 Gilliam County pay in property tax?

The median owner-occupied home in Gilliam County was worth $189,300, and the median property tax its owners paid was $1,904 a year, according to the Census Bureau's American Community Survey.

Median home value
$189,300
Margin of error ±$54,196.
Median property tax paid per year
$1,904
Margin of error ±$422.
Median tax as a share of median value
1.01%
A ratio of two medians, not a tax rate. Your own bill depends on your assessment and local levies.
Owner-occupied homes
648
Margin of error ±87.

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: Gilliam County compared

  1. Gilliam County$189,300
  2. Typical Oregon county$388,050
  3. Typical US county$185,300

Typical Oregon county $388,050; Gilliam County $189,300; Typical US county $185,300

Census survey medians for owner-occupied homes. "Typical" is the middle county of the 36 in Oregon and of all US counties.Source: U.S. Census Bureau, American Community Survey 5-year estimates, table B25077.

Median property tax paid: Gilliam County compared

  1. Gilliam County$1,904
  2. Typical Oregon county$2,587
  3. Typical US county$1,619

Typical Oregon county $2,587 a year; Gilliam County $1,904 a year; Typical US county $1,619 a year

Census survey medians for owner-occupied homes. "Typical" is the middle county of the 36 in Oregon and of all US counties.Source: U.S. Census Bureau, American Community Survey 5-year estimates, table B25103.

Gilliam County filing windows on a calendar

  1. Gilliam County Property Value Appeals BoardDec 31, 2026 · Opens soon

The dashed line marks today.

Gilliam County Property Value Appeals Board: Dec 31, 2026

Each bar is a filing window from its opening day to its last day. Forecasts show the expected closing range and are not official dates.Source: the official calendars and rules cited in the sources list below.

How often is property reassessed in Gilliam County?

Gilliam County measures value as of the January 1 assessment date (January 1, 2026 for 2026-27). In Gilliam County, assessed value is the lesser of the property's real market value or maximum assessed value.

Valuation date
Gilliam County measures value as of the January 1 assessment date (January 1, 2026 for 2026-27).[7]
Level of assessment
In Gilliam County, assessed value is the lesser of the property's real market value or maximum assessed value.[7]

What do home values and property taxes look like in Gilliam County?

County average rate: In fiscal 2025-26, property taxes in Gilliam County averaged $11.44 per $1,000 of assessed value (all property, county-wide).

Property tax rateCounty average rate
In fiscal 2025-26, property taxes in Gilliam County averaged $11.44 per $1,000 of assessed value (all property, county-wide).[10]

Homes in Gilliam 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
1961
All housing units, owned and rented
Single-family houses, detached or attached
80%
of 1,138 housing units
Owned homes with a mortgage or similar loan
38%
of 648 owner-occupied homes

Home values reported by owners

  1. Less than $50,0006%
  2. $50,000 to $99,99910%
  3. $100,000 to $199,99935%
  4. $200,000 to $299,99920%
  5. $300,000 to $399,99912%
  6. $400,000 to $499,99911%
  7. $500,000 to $749,9993%
  8. $750,000 to $999,9992%
  9. $1,000,000 to $1,999,9991%
  10. $2,000,000 or more0%

Home values reported by owners in Gilliam County: Less than $50,000 6%; $50,000 to $99,999 10%; $100,000 to $199,999 35%; $200,000 to $299,999 20%; $300,000 to $399,999 12%; $400,000 to $499,999 11%; $500,000 to $749,999 3%; $750,000 to $999,999 2%; $1,000,000 to $1,999,999 1%; $2,000,000 or more 0%.

Share of owner-occupied homes in each value range. Owners give this value in the survey; it is not the assessed value.Source: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, table B25075.

Property taxes owners pay a year

  1. No real estate taxes4%
  2. Less than $80015%
  3. $800 to $1,49926%
  4. $1,500 to $1,9999%
  5. $2,000 to $2,99931%
  6. $3,000 or more15%

Property taxes owners pay a year in Gilliam County: No real estate taxes 4%; Less than $800 15%; $800 to $1,499 26%; $1,500 to $1,999 9%; $2,000 to $2,999 31%; $3,000 or more 15%.

Share of owner-occupied homes by the real estate taxes paid in a year, with or without a mortgage.Source: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, table B25102.

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 Gilliam County property tax appeals

When is the Gilliam County property tax appeal deadline?

The Gilliam 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][13]

Where do I file a property tax appeal petition in Gilliam County?

Gilliam County PVAB petitions are submitted by the deadline to the county's PVAB clerk: PO Box 427, Condon OR 97823, 541-351-9490.[5]

Can my assessed value go up if I appeal in Gilliam County?

The Gilliam County Property Value Appeals Board meets to hear petitions for reduction of real market, maximum assessed, specially assessed or assessed 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 Gilliam County Property Value Appeals Board:

  • How often homes are reassessed
  • Filing fee

Property tax guides for Gilliam County homeowners

Counties next to Gilliam County

Oregon property tax appeals: all counties

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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]Gilliam County Property Value Appeals Board (County Clerk page, Gilliam County, OR)Official guide or FAQ · last checked Oct 1, 2026
  3. [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. [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. [5]Property Value Appeals Board contact information by county (Oregon Department of Revenue)Official guide or FAQ · last checked Sep 29, 2026
  6. [6]Form OR-B-RPP Instructions, Oregon Property Value Appeals Board Real Property Petition (Oregon DOR 150-310-063-1, Rev. 07-18-24; copy hosted by the Gilliam County Clerk, PDF)Official notice, form, calendar or rules · last checked Sep 30, 2026
  7. [7]What is PVAB? (Gilliam County Clerk, PDF)Official guide or FAQ · last checked Sep 30, 2026
  8. [8]Assessor's Office Forms and Publications (Gilliam County, OR)Official guide or FAQ · last checked Sep 30, 2026
  9. [9]Homestead Rebate Program (Gilliam County Assessment & Taxation, OR)Official guide or FAQ · last checked Sep 30, 2026
  10. [10]Oregon Property Tax Statistics, Fiscal Year 2025-26 (Oregon DOR 150-303-405)Official notice, form, calendar or rules · last checked Sep 27, 2026
  11. [11]Assessment And Taxation - Gilliam County, OROfficial guide or FAQ · last checked Oct 1, 2026
  12. [12]Payment Options (Gilliam County Assessment & Taxation, OR)Official guide or FAQ · last checked Sep 30, 2026
  13. [13]ORS Chapter 311: Collection of Property Taxes (Oregon Legislature)Statute or regulation · last checked Sep 30, 2026
  14. 14.U.S. Census Bureau, ACS 2020–2024 5-year estimates, table B25077: Median value (dollars), owner-occupied housing units — Gilliam County, Oregon
  15. 15.U.S. Census Bureau, ACS 2020–2024 5-year estimates, table B25103: Median real estate taxes paid, owner-occupied housing units — Gilliam County, Oregon
  16. 16.U.S. Census Bureau, ACS 2020–2024 5-year estimates, table B25003: Tenure (owner- and renter-occupied housing units) — Gilliam County, Oregon

Data credits: Census ACS (public domain) · Census county adjacency (public domain)

Not affiliated with Gilliam County or any government agency. Not legal advice. Not an appraisal.

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