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Oregon · County guide

Marion County, Oregon property tax appeals

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

This season

Next deadline
Dec 31, 2026
Opens soon
Marion 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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Where to file first
Marion County Property Value Appeals Board
Office address
PO Box 14500, Salem, OR 97308 · 503-588-3578
Our coverage
Free check available
  • Independent guide — not affiliated with Marion 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 Marion County property tax appeal?

Who hears a Marion County appeal?

One stage. We are not affiliated with this office.

Who hears it: Marion County Property Value Appeals Board

Filing: petition

Opens soon

Where is the Marion County office?

Marion County Property Value Appeals Board[5]

Address
PO Box 14500, Salem, OR 97308

Property Value Appeals Board[2]

555 Court Street, Second Floor, Suite 2130, Salem OR 97301

Fax
503-373-4408

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

Which Marion County filing windows are coming up?

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

When were past Marion County deadlines?

Past Marion County filing windows
Tax yearWindowOffice
2025Closed December 31, 2025Marion County Property Value Appeals Board
2024Closed December 31, 2024Marion County Property Value Appeals Board

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

The soonest deadline we list: Marion County, Marion 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 timeMarion County Property Value Appeals Board
Marion County: hand-delivered petitions by 5 p.m. PST on December 31; faxed or emailed petitions before midnight PST that day; mailed petitions postmarked by December 31.[2]
Deadline detailAnnouncement status
As of October 1, 2026, Marion County's own appeal page still shows only the 2025 petition deadline; it has not posted 2026-27 dates.[3]

Who decides a property tax appeal in Marion County?

Marion County Property Value Appeals Board: A Marion County PVAB decision can be appealed to the Magistrate Division of the Oregon Tax Court within 30 days of the mailed order. Marion County Property Value Appeals Board: In Marion County, a value appeal is a petition to the Marion County Property Value Appeals Board on the state's Real Property Petition (Form OR-B-RPP).

Appeal stepsMarion County Property Value Appeals Board
A Marion County PVAB decision can be appealed to the Magistrate Division of the Oregon Tax Court within 30 days of the mailed order.[2]
What the appeal is calledMarion County Property Value Appeals Board
In Marion County, a value appeal is a petition to the Marion 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 Marion County?

Marion County Property Value Appeals Board: Marion County PVAB petitions are submitted by the deadline to the county's PVAB clerk: PO Box 14500, Salem, OR 97308, 503-588-3578. Marion County Property Value Appeals Board · Channels: Marion County PVAB petitions go to the County Clerk's Office, PVAB, PO Box 14500, Salem, OR 97309, or by email (pvab@co.marion.or.us) or fax (503-373-4408); one petition per account.

How to fileMarion County Property Value Appeals Board
Marion County PVAB petitions are submitted by the deadline to the county's PVAB clerk: PO Box 14500, Salem, OR 97308, 503-588-3578.[5]
How to fileMarion County Property Value Appeals Board · Channels
Marion County PVAB petitions go to the County Clerk's Office, PVAB, PO Box 14500, Salem, OR 97309, or by email (pvab@co.marion.or.us) or fax (503-373-4408); one petition per account.[2]
Who may fileMarion County Property Value Appeals Board
Only the Marion County owner and certain people the owner authorizes can sign a PVAB petition; a qualified representative may attend with an Authorization to Represent.[2]
Informal reviewMarion County Property Value Appeals Board
Marion County recommends contacting the Assessor's Office first; it may be able to make changes without an appeal.[2]
HearingsMarion County Property Value Appeals Board
Marion County PVAB hearings last about 15 minutes (5 each for owner and Assessor, 5 to deliberate), in person at Courthouse Square or by phone by arrangement; orders are mailed in 8-10 business days.[2]

Upcoming appeal deadlines in every county we track

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

What evidence can I use in Marion County?

Marion County Property Value Appeals Board: Marion County lists evidence such as a recent arm's-length sale, a recent fee appraisal, a listing below roll value, adjusted comparable sales, construction costs, and repair estimates. Marion County Property Value Appeals Board: Marion County says comparing your taxes or tax-roll value with a neighbor's does not prove market value.

Evidence acceptedMarion County Property Value Appeals Board
Marion County lists evidence such as a recent arm's-length sale, a recent fee appraisal, a listing below roll value, adjusted comparable sales, construction costs, and repair estimates.[2]
Evidence not acceptedMarion County Property Value Appeals Board
Marion County says comparing your taxes or tax-roll value with a neighbor's does not prove market value.[2]

Which exemptions can lower my bill without an appeal?

Effect of a lower real market value: In Marion County a lower real market value reduces taxes only if it drops below the assessed value.

Assessment limitsEffect of a lower real market value
In Marion County a lower real market value reduces taxes only if it drops below the assessed value.[2]

Which Oregon rules apply in Marion County?

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

What do Marion 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 Marion County property taxes?

Tax rate used: $17.38 per $1,000 of assessed value (county average, fiscal 2025-26).

How much could a lower assessment save on Marion County property taxes?
ExampleTax saved
$10,000 less assessed value$174 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 Marion County pay in property tax?

The median owner-occupied home in Marion County was worth $416,400, and the median property tax its owners paid was $3,490 a year, according to the Census Bureau's American Community Survey.

Median home value
$416,400
Margin of error ±$4,764.
Median property tax paid per year
$3,490
Margin of error ±$43.
Median tax as a share of median value
0.84%
A ratio of two medians, not a tax rate. Your own bill depends on your assessment and local levies.
Owner-occupied homes
79,054
Margin of error ±1,519.

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.

From the county's assessment and appeal records

Homes in the county's assessment records
87,508
Median assessed value
$430,775
Middle half of assessed values
$349,860 to $545,690

Source: The county's open assessment data, aggregated by us (tax year 2025 final values). Our calculation from public records; not an opinion of any home's value.

How Marion County home assessments are spread

Assessed values of 87,508 homes in the property classes our free check covers (RES, SFR, MFR, RUR), tax year 2025 final values. Half are between $349,860 and $545,690; the median is $430,775. The last bar holds everything above it.Source: Assessment records from the county's open data (tax year 2025 final values), retrieved Sep 28, 2026; our calculation.

Median home value: Marion County compared

  1. Marion County$416,400
  2. Typical Oregon county$388,050
  3. Typical US county$185,300

Marion County $416,400; 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: Marion County compared

  1. Marion County$3,490
  2. Typical Oregon county$2,587
  3. Typical US county$1,619

Marion County $3,490 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.

Median home assessment by map book

  1. Map book 533$687,820
  2. Map book 353$672,960
  3. Map book 111$667,850
  4. Map book 354$634,830
  5. Map book 357$621,765
  6. Map book 529$615,160
  7. Map book 521$611,470
  8. Map book 510$608,875
  9. Map book 527$347,100
  10. Map book 526$338,910
  11. Map book 100$338,210
  12. Map book 347$289,090
  13. Map book 109$283,950
  14. Map book 609$150,000
  15. Map book 611$122,040
  16. Map book 610$118,650

The 8 highest and 8 lowest of 152.

Median assessed value by map book: highest Map book 533 ($687,820), lowest Map book 610 ($118,650).

Median assessed value of homes in the property classes our free check covers (RES, SFR, MFR, RUR) for each map book with at least 50 such homes, tax year 2025 final values.Source: Assessment records from the county's open data (tax year 2025 final values), retrieved Sep 28, 2026; our calculation.

Marion County filing windows on a calendar

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

The dashed line marks today.

Marion 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 Marion County?

Each year the Marion County Assessor's Office builds a mass appraisal model to update property values. Marion County PVAB evidence must show the property's value as it existed on January 1.

Reassessment cycle
Each year the Marion County Assessor's Office builds a mass appraisal model to update property values.[6]
Valuation date
Marion County PVAB evidence must show the property's value as it existed on January 1.[2]

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

County average rate: In fiscal 2025-26, property taxes in Marion County averaged $17.38 per $1,000 of assessed value (all property, county-wide).

Property tax rateCounty average rate
In fiscal 2025-26, property taxes in Marion County averaged $17.38 per $1,000 of assessed value (all property, county-wide).[7]

Homes in Marion 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
1979
All housing units, owned and rented
Single-family houses, detached or attached
67%
of 132,295 housing units
Owned homes with a mortgage or similar loan
66%
of 79,054 owner-occupied homes

Home values reported by owners

  1. Less than $50,0005%
  2. $50,000 to $99,9993%
  3. $100,000 to $199,9994%
  4. $200,000 to $299,99910%
  5. $300,000 to $399,99924%
  6. $400,000 to $499,99925%
  7. $500,000 to $749,99920%
  8. $750,000 to $999,9996%
  9. $1,000,000 to $1,999,9993%
  10. $2,000,000 or more1%

Home values reported by owners in Marion County: Less than $50,000 5%; $50,000 to $99,999 3%; $100,000 to $199,999 4%; $200,000 to $299,999 10%; $300,000 to $399,999 24%; $400,000 to $499,999 25%; $500,000 to $749,999 20%; $750,000 to $999,999 6%; $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 taxes4%
  2. Less than $8004%
  3. $800 to $1,4996%
  4. $1,500 to $1,9996%
  5. $2,000 to $2,99921%
  6. $3,000 or more60%

Property taxes owners pay a year in Marion County: No real estate taxes 4%; Less than $800 4%; $800 to $1,499 6%; $1,500 to $1,999 6%; $2,000 to $2,999 21%; $3,000 or more 60%.

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 Marion County property tax appeals

When is the Marion County property tax appeal deadline?

The Marion 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][8]

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

Marion County PVAB petitions are submitted by the deadline to the county's PVAB clerk: PO Box 14500, Salem, OR 97308, 503-588-3578.[5]

Can my assessed value go up if I appeal in Marion 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 Marion County Property Value Appeals Board:

  • Filing fee

Property tax guides for Marion County homeowners

Counties next to Marion 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 | Marion County Clerk (Wayback capture)Official guide or FAQ · last checked Sep 29, 2026
  3. [3]Property Value Appeals Board | Marion County, OregonOfficial guide or FAQ · last checked Oct 1, 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]Frequently Asked Questions - Marion County Assessor's OfficeOfficial 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]ORS Chapter 311: Collection of Property Taxes (Oregon Legislature)Statute or regulation · 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]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
  11. [11]ORS Chapter 307: Property Subject to Taxation; Exemptions (Oregon Legislature)Statute or regulation · last checked Sep 30, 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]Marion County Property Value Appeals Board Notice of Session (convening 2025)Official guide or FAQ · last checked Oct 1, 2026
  14. 14.County open data: marion assessmentsRetrieved Sep 28, 2026; aggregated by us for the charts above.
  15. 15.County open data: marion assessmentsRetrieved Sep 28, 2026; aggregated by us for the charts above.
  16. 16.U.S. Census Bureau, ACS 2020–2024 5-year estimates, table B25077: Median value (dollars), owner-occupied housing units — Marion County, Oregon
  17. 17.U.S. Census Bureau, ACS 2020–2024 5-year estimates, table B25103: Median real estate taxes paid, owner-occupied housing units — Marion County, Oregon
  18. 18.U.S. Census Bureau, ACS 2020–2024 5-year estimates, table B25003: Tenure (owner- and renter-occupied housing units) — Marion County, Oregon

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

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

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