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Oregon · County guide

Linn County, Oregon property tax appeals

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

This season

Next deadline
Dec 31, 2026
Opens soon
Linn 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
Linn County Property Value Appeals Board
Office address
PO Box 100, Albany OR 97321 · 541-967-3829
Our coverage
Free check available
  • Independent guide — not affiliated with Linn County or any government agency.
Last updated
October 1, 2026
Sources last checked
September 30, 2026
Status
Verified guide

How we verify facts

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

Who hears a Linn County appeal?

One stage. We are not affiliated with this office.

Who hears it: Linn County Property Value Appeals Board

Filing: petition

Opens soon

Where is the Linn County office?

Linn County Property Value Appeals Board[3]

Linn County Clerk

Address
PO Box 100, Albany OR 97321
Hours
Monday to Friday 8:30 AM to 5:00 PM

Assessor[5]

Linn County Assessment & Taxation

Address
300 4th Avenue SW, Rm 214, PO Box 100, Albany, OR 97321
Hours
Mon-Fri 8:30 AM to 5:00 PM

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

Which Linn County filing windows are coming up?

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

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

The soonest deadline we list: Linn County, Linn 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 timeLinn County Property Value Appeals Board
Linn County's petition period runs from mid-October to 5:00 p.m. on December 31.[2]

Who decides a property tax appeal in Linn County?

Linn County Property Value Appeals Board: In Linn County you file a Real Property Petition with the Property Value Appeals Board (still called the Board of Property Tax Appeals on the county page) by December 31 at 5:00 p.m.

What the appeal is calledLinn County Property Value Appeals Board
In Linn County you file a Real Property Petition with the Property Value Appeals Board (still called the Board of Property Tax Appeals on the county page) by December 31 at 5:00 p.m.[2]

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

Linn County Property Value Appeals Board: Linn County PVAB petitions are submitted by the deadline to the county's PVAB clerk: PO Box 100, Albany OR 97321, 541-967-3829. Linn County Property Value Appeals Board: Linn County posts the Real Property Petition, Personal Property Petition, Waiver of Late Filing Penalty and Authorization to Represent forms.

How to fileLinn County Property Value Appeals Board
Linn County PVAB petitions are submitted by the deadline to the county's PVAB clerk: PO Box 100, Albany OR 97321, 541-967-3829.[3]
FormsLinn County Property Value Appeals Board
Linn County posts the Real Property Petition, Personal Property Petition, Waiver of Late Filing Penalty and Authorization to Represent forms.[2]
HearingsLinn County Property Value Appeals Board
Linn County sends hearing notices by certified mail in January to petitioners who want to attend.[2]

Upcoming appeal deadlines in every county we track

Which Oregon rules apply in Linn County?

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

What do Linn 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 Linn County property taxes?

Tax rate used: $17.04 per $1,000 of assessed value (county average, fiscal 2025-26).

How much could a lower assessment save on Linn County property taxes?
ExampleTax saved
$10,000 less assessed value$170 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 Linn County pay in property tax?

The median owner-occupied home in Linn County was worth $376,400, and the median property tax its owners paid was $3,261 a year, according to the Census Bureau's American Community Survey.

Median home value
$376,400
Margin of error ±$7,330.
Median property tax paid per year
$3,261
Margin of error ±$65.
Median tax as a share of median value
0.87%
A ratio of two medians, not a tax rate. Your own bill depends on your assessment and local levies.
Owner-occupied homes
33,918
Margin of error ±734.

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: Linn County compared

  1. Linn County$376,400
  2. Typical Oregon county$388,050
  3. Typical US county$185,300

Typical Oregon county $388,050; Linn County $376,400; 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: Linn County compared

  1. Linn County$3,261
  2. Typical Oregon county$2,587
  3. Typical US county$1,619

Linn County $3,261 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.

Linn County filing windows on a calendar

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

The dashed line marks today.

Linn 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.

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

County average rate: In fiscal 2025-26, property taxes in Linn County averaged $17.04 per $1,000 of assessed value (all property, county-wide).

Property tax rateCounty average rate
In fiscal 2025-26, property taxes in Linn County averaged $17.04 per $1,000 of assessed value (all property, county-wide).[4]

Homes in Linn 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
1978
All housing units, owned and rented
Single-family houses, detached or attached
68%
of 53,315 housing units
Owned homes with a mortgage or similar loan
64%
of 33,918 owner-occupied homes

Home values reported by owners

  1. Less than $50,0006%
  2. $50,000 to $99,9993%
  3. $100,000 to $199,9996%
  4. $200,000 to $299,99915%
  5. $300,000 to $399,99925%
  6. $400,000 to $499,99919%
  7. $500,000 to $749,99917%
  8. $750,000 to $999,9996%
  9. $1,000,000 to $1,999,9992%
  10. $2,000,000 or more1%

Home values reported by owners in Linn County: Less than $50,000 6%; $50,000 to $99,999 3%; $100,000 to $199,999 6%; $200,000 to $299,999 15%; $300,000 to $399,999 25%; $400,000 to $499,999 19%; $500,000 to $749,999 17%; $750,000 to $999,999 6%; $1,000,000 to $1,999,999 2%; $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 $8005%
  3. $800 to $1,4997%
  4. $1,500 to $1,9998%
  5. $2,000 to $2,99921%
  6. $3,000 or more54%

Property taxes owners pay a year in Linn County: No real estate taxes 5%; Less than $800 5%; $800 to $1,499 7%; $1,500 to $1,999 8%; $2,000 to $2,999 21%; $3,000 or more 54%.

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 Linn County property tax appeals

When is the Linn County property tax appeal deadline?

The Linn 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][7]

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

Linn County PVAB petitions are submitted by the deadline to the county's PVAB clerk: PO Box 100, Albany OR 97321, 541-967-3829.[3]

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

The same Oregon rule applies in every county.[1] Read the Oregon rule

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 Linn County Property Value Appeals Board:

  • How often homes are reassessed
  • Filing fee

Property tax guides for Linn County homeowners

Counties next to Linn 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]PVAB (Property Value Appeals Board) | Linn County ClerkOfficial guide or FAQ · last checked Sep 29, 2026
  3. [3]Property Value Appeals Board contact information by county (Oregon Department of Revenue)Official guide or FAQ · last checked Sep 29, 2026
  4. [4]Oregon Property Tax Statistics, Fiscal Year 2025-26 (Oregon DOR 150-303-405)Official notice, form, calendar or rules · last checked Sep 27, 2026
  5. [5]Assessment & Taxation Contact Information | Linn County OregonOfficial guide or FAQ · last checked Sep 30, 2026
  6. [6]Clerk Contact Information | Linn County OregonOfficial guide or FAQ · last checked Sep 30, 2026
  7. [7]ORS Chapter 311: Collection of Property Taxes (Oregon Legislature)Statute or regulation · last checked Sep 30, 2026
  8. [8]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
  9. [9]ORS Chapter 308: Assessment of Property for Taxation (Oregon Legislature)Statute or regulation · last checked Sep 27, 2026
  10. [10]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
  11. [11]ORS Chapter 307: Property Subject to Taxation; Exemptions (Oregon Legislature)Statute or regulation · last checked Sep 30, 2026
  12. 12.U.S. Census Bureau, ACS 2020–2024 5-year estimates, table B25077: Median value (dollars), owner-occupied housing units — Linn County, Oregon
  13. 13.U.S. Census Bureau, ACS 2020–2024 5-year estimates, table B25103: Median real estate taxes paid, owner-occupied housing units — Linn County, Oregon
  14. 14.U.S. Census Bureau, ACS 2020–2024 5-year estimates, table B25003: Tenure (owner- and renter-occupied housing units) — Linn County, Oregon

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

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

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