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Oregon · County guide

Lincoln County, Oregon property tax appeals

A Lincoln County property tax appeal starts with the Lincoln County Property Value Appeals Board. The Lincoln County Property Value Appeals Board opens Oct 25, 2026 and closes Dec 31, 2026. The filing fee is $52 per petition.

This season

Next deadline
Dec 31, 2026
Opens soon
Lincoln 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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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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Filing fee
$52 per petition
Where to file first
Lincoln County Property Value Appeals Board
Office address
225 W Olive St, Rm 201, Newport, OR 97365 · 541-265-4131
Our coverage
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  • Independent guide — not affiliated with Lincoln 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 Lincoln County property tax appeal?

Who hears a Lincoln County appeal?

One stage. We are not affiliated with this office.

Who hears it: Lincoln County Property Value Appeals Board

Filing: petition

Opens soon

Where is the Lincoln County office?

Lincoln County Property Value Appeals Board[8]

Lincoln County Clerk's Office

Address
225 W Olive St, Rm 201, Newport, OR 97365
Hours
8am-5pm M-F

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

Which Lincoln County filing windows are coming up?

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

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

The soonest deadline we list: Lincoln County, Lincoln 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 timeLincoln County Property Value Appeals Board
December 31 is the last day to file a Lincoln County PVAB petition, or the next business day after a holiday weekend.[2]

Who decides a property tax appeal in Lincoln County?

Lincoln County Property Value Appeals Board: Lincoln County PVAB decisions can be appealed to the Magistrate Division of the Oregon Tax Court within 30 days after the order is mailed, then to the Tax Court's Regular Division within 60 days. Lincoln County Property Value Appeals Board: Lincoln County's Property Value Appeals Board (PVAB, formerly BoPTA) is appointed by the county commissioners and acts independently of the Assessor; you file an Oregon PVAB Real Property Petition.

Appeal stepsLincoln County Property Value Appeals Board
Lincoln County PVAB decisions can be appealed to the Magistrate Division of the Oregon Tax Court within 30 days after the order is mailed, then to the Tax Court's Regular Division within 60 days.[3]
What the appeal is calledLincoln County Property Value Appeals Board
Lincoln County's Property Value Appeals Board (PVAB, formerly BoPTA) is appointed by the county commissioners and acts independently of the Assessor; you file an Oregon PVAB Real Property Petition.[2]

How do I file a property tax appeal in Lincoln County?

Lincoln County Property Value Appeals Board: Lincoln County PVAB petitions are filed with the County Clerk's office, which accepts them once tax statements are mailed and through December 31. Lincoln County Property Value Appeals Board: Lincoln County posts the Oregon PVAB real property petition and instructions, an Authorization to Represent, and a guide to appealing a PVAB decision.

How to fileLincoln County Property Value Appeals Board
Lincoln County PVAB petitions are filed with the County Clerk's office, which accepts them once tax statements are mailed and through December 31.[2]
FormsLincoln County Property Value Appeals Board
Lincoln County posts the Oregon PVAB real property petition and instructions, an Authorization to Represent, and a guide to appealing a PVAB decision.[2]
Filing feeLincoln County Property Value Appeals Board
Lincoln County charges a $52 filing fee per PVAB petition from July 1, 2026.[2]
Filing feeLincoln County Property Value Appeals Board · Schedule
Lincoln County's Clerk fee schedule lists a $52 fee for a PVAB/BoPTA appeal petition.[4]
Who may fileLincoln County Property Value Appeals Board
Lincoln County posts the Authorization to Represent form; a petition filed by a representative without a properly signed authorization is returned for correction.[5]
Informal reviewLincoln County Property Value Appeals Board
If you disagree with your Lincoln County value you may request a review from the Assessor's Office by calling 541-265-4102.[3]
HearingsLincoln County Property Value Appeals Board
The Lincoln County PVAB convenes on or after the first Monday in February, holds hearings through April, and mails orders within five days of each hearing.[2]
HearingsLincoln County Property Value Appeals Board · Informal
Lincoln County PVAB hearings are informal and do not require representation by an attorney.[3]

Upcoming appeal deadlines in every county we track

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

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

Lincoln County Property Value Appeals Board · Scope: The Lincoln County PVAB hears appeals of real market, maximum assessed, specially assessed or assessed value, not appeals of the tax you pay.

Can the value go up?Lincoln County Property Value Appeals Board · Scope
The Lincoln County PVAB hears appeals of real market, maximum assessed, specially assessed or assessed value, not appeals of the tax you pay.[3]

Which Oregon rules apply in Lincoln County?

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

What do Lincoln 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 Lincoln County property taxes?

Tax rate used: $15.07 per $1,000 of assessed value (county average, fiscal 2025-26).

How much could a lower assessment save on Lincoln County property taxes?
ExampleTax saved
$10,000 less assessed value$151 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 Lincoln County pay in property tax?

The median owner-occupied home in Lincoln County was worth $410,800, and the median property tax its owners paid was $3,322 a year, according to the Census Bureau's American Community Survey.

Median home value
$410,800
Margin of error ±$13,723.
Median property tax paid per year
$3,322
Margin of error ±$142.
Median tax as a share of median value
0.81%
A ratio of two medians, not a tax rate. Your own bill depends on your assessment and local levies.
Owner-occupied homes
16,534
Margin of error ±521.

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: Lincoln County compared

  1. Lincoln County$410,800
  2. Typical Oregon county$388,050
  3. Typical US county$185,300

Lincoln County $410,800; Typical Oregon county $388,050; 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: Lincoln County compared

  1. Lincoln County$3,322
  2. Typical Oregon county$2,587
  3. Typical US county$1,619

Lincoln County $3,322 a year; Typical Oregon county $2,587 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.

Lincoln County filing windows on a calendar

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

The dashed line marks today.

Lincoln 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 Lincoln County?

Lincoln County's Assessor explains that property is assessed as of January 1 of each year.

Reassessment cycle
Lincoln County's Assessor explains that property is assessed as of January 1 of each year.[6]

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

County average rate: In fiscal 2025-26, property taxes in Lincoln County averaged $15.07 per $1,000 of assessed value (all property, county-wide).

Property tax rateCounty average rate
In fiscal 2025-26, property taxes in Lincoln County averaged $15.07 per $1,000 of assessed value (all property, county-wide).[7]

Homes in Lincoln 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
1981
All housing units, owned and rented
Single-family houses, detached or attached
71%
of 32,628 housing units
Owned homes with a mortgage or similar loan
54%
of 16,534 owner-occupied homes

Home values reported by owners

  1. Less than $50,0005%
  2. $50,000 to $99,9993%
  3. $100,000 to $199,9997%
  4. $200,000 to $299,99913%
  5. $300,000 to $399,99920%
  6. $400,000 to $499,99921%
  7. $500,000 to $749,99920%
  8. $750,000 to $999,9998%
  9. $1,000,000 to $1,999,9993%
  10. $2,000,000 or more1%

Home values reported by owners in Lincoln County: Less than $50,000 5%; $50,000 to $99,999 3%; $100,000 to $199,999 7%; $200,000 to $299,999 13%; $300,000 to $399,999 20%; $400,000 to $499,999 21%; $500,000 to $749,999 20%; $750,000 to $999,999 8%; $1,000,000 to $1,999,999 3%; $2,000,000 or more 1%.

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 taxes5%
  2. Less than $8004%
  3. $800 to $1,4997%
  4. $1,500 to $1,9998%
  5. $2,000 to $2,99922%
  6. $3,000 or more53%

Property taxes owners pay a year in Lincoln County: No real estate taxes 5%; Less than $800 4%; $800 to $1,499 7%; $1,500 to $1,999 8%; $2,000 to $2,999 22%; $3,000 or more 53%.

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 Lincoln County property tax appeals

When is the Lincoln County property tax appeal deadline?

The Lincoln 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][10]

Is there a fee to file a property tax appeal in Lincoln County?

Lincoln County charges a $52 filing fee per PVAB petition from July 1, 2026.[2]

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

Lincoln County PVAB petitions are filed with the County Clerk's office, which accepts them once tax statements are mailed and through December 31.[2]

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

The Lincoln County PVAB hears appeals of real market, maximum assessed, specially assessed or assessed value, not appeals of the tax you pay.[3]

Property tax guides for Lincoln County homeowners

Counties next to Lincoln 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]Property Value Appeals Board (PVAB) (Formerly Known as BOPTA) | Lincoln County, OROfficial guide or FAQ · last checked Sep 30, 2026
  3. [3]Property Value Questions & Appeals | Lincoln County, OROfficial guide or FAQ · last checked Sep 30, 2026
  4. [4]Fees for Services | Lincoln County, OROfficial guide or FAQ · last checked Sep 30, 2026
  5. [5]Property Value Appeals Board Authorization to Represent (150-303-031, hosted by Lincoln County, PDF)Official guide or FAQ · last checked Sep 30, 2026
  6. [6]2025 Media Release - Property Tax Statements, Values and Levies (Lincoln County Assessor, PDF)Official guide or FAQ · last checked Oct 1, 2026
  7. [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. [8]Property Value Appeals Board contact information by county (Oregon Department of Revenue)Official guide or FAQ · last checked Sep 27, 2026
  9. [9]Clerk's Office | Lincoln County, OROfficial guide or FAQ · last checked Sep 30, 2026
  10. [10]ORS Chapter 311: Collection of Property Taxes (Oregon Legislature)Statute or regulation · last checked Sep 30, 2026
  11. [11]ORS Chapter 308: Assessment of Property for Taxation (Oregon Legislature)Statute or regulation · last checked Sep 27, 2026
  12. [12]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
  13. [13]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
  14. [14]ORS Chapter 307: Property Subject to Taxation; Exemptions (Oregon Legislature)Statute or regulation · last checked Sep 30, 2026
  15. 15.U.S. Census Bureau, ACS 2020–2024 5-year estimates, table B25077: Median value (dollars), owner-occupied housing units — Lincoln County, Oregon
  16. 16.U.S. Census Bureau, ACS 2020–2024 5-year estimates, table B25103: Median real estate taxes paid, owner-occupied housing units — Lincoln County, Oregon
  17. 17.U.S. Census Bureau, ACS 2020–2024 5-year estimates, table B25003: Tenure (owner- and renter-occupied housing units) — Lincoln County, Oregon

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

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

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