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Oregon · County guide

Morrow County, Oregon property tax appeals

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

This season

Next deadline
Dec 31, 2026
Opens soon
Morrow 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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Megan HollisHomeowner
Office address
PO Box 338, Heppner OR 97836 · 541-676-5601
Our coverage
Free check available
  • Independent guide — not affiliated with Morrow 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 Morrow County property tax appeal?

Who hears a Morrow County appeal?

One stage. We are not affiliated with this office.

Who hears it: Morrow County Property Value Appeals Board

Filing: petition

Opens soon

Where is the Morrow County office?

Morrow County Property Value Appeals Board[4]

Morrow County Clerk (BOPVA administrator)

Address
PO Box 338, Heppner OR 97836
Hours
Monday-Friday 8:00 a.m.-12:00 p.m. and 1:00-5:00 p.m. (excluding holidays)

Property Value Appeals Board[2]

Morrow County Clerk

Address
Morrow County Courthouse, 100 S. Court St., Suite 102, P.O. Box 338, Heppner, OR 97836

Assessor[5]

Morrow County Assessment & Tax

Address
100 S. Court St. Room 104, Heppner, OR 97836

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

Which Morrow County filing windows are coming up?

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

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

The soonest deadline we list: Morrow County, Morrow 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 timeMorrow County Property Value Appeals Board
Morrow County accepts Property Value Appeals Board petitions after tax bills arrive and no later than December 31 at 5 p.m.[2]

Who decides a property tax appeal in Morrow County?

Morrow County Property Value Appeals Board: Morrow County board decisions can be appealed to the Magistrate Division of the Oregon Tax Court within 30 days of the order being given at the hearing or mailed. Morrow County Property Value Appeals Board: In Morrow County, a value appeal is a petition to the Morrow County Property Value Appeals Board on the state's Real Property Petition (Form OR-B-RPP).

Appeal stepsMorrow County Property Value Appeals Board
Morrow County board decisions can be appealed to the Magistrate Division of the Oregon Tax Court within 30 days of the order being given at the hearing or mailed.[2]
What the appeal is calledMorrow County Property Value Appeals Board
In Morrow County, a value appeal is a petition to the Morrow County Property Value Appeals Board on the state's Real Property Petition (Form OR-B-RPP).[3]

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

Morrow County Property Value Appeals Board: Morrow County PVAB petitions are submitted by the deadline to the county's PVAB clerk: PO Box 338, Heppner OR 97836, 541-676-5601. Morrow County Property Value Appeals Board: The Morrow County Clerk's PVAB page links the real property and personal property petitions, their instructions and the filing information sheet.

How to fileMorrow County Property Value Appeals Board
Morrow County PVAB petitions are submitted by the deadline to the county's PVAB clerk: PO Box 338, Heppner OR 97836, 541-676-5601.[4]
FormsMorrow County Property Value Appeals Board
The Morrow County Clerk's PVAB page links the real property and personal property petitions, their instructions and the filing information sheet.[2]
Who may fileMorrow County Property Value Appeals Board
Only the property owner and certain authorized people can sign a Morrow County Property Value Appeals Board petition.[2]
Informal reviewMorrow County Property Value Appeals Board
Morrow County asks owners to contact the Assessment & Tax Office about a value concern before filing a PVAB appeal.[5]
HearingsMorrow County Property Value Appeals Board
The Morrow County board considers appeals between the first Monday in February and April 15; you need not appear, and those who ask to attend get at least five days' written notice.[2]

Upcoming appeal deadlines in every county we track

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

What evidence can I use in Morrow County?

Morrow County Property Value Appeals Board: Morrow County lists evidence such as a recent arm's-length sale, a fee appraisal, a listing below the roll value, adjusted comparable sales, construction costs and written repair estimates. Morrow County Property Value Appeals Board · Returned: Evidence given to the Morrow County Clerk or at the hearing is kept by the County Clerk and not returned.

Evidence acceptedMorrow County Property Value Appeals Board
Morrow County lists evidence such as a recent arm's-length sale, a fee appraisal, a listing below the roll value, adjusted comparable sales, construction costs and written repair estimates.[2]
Evidence ruleMorrow County Property Value Appeals Board · Returned
Evidence given to the Morrow County Clerk or at the hearing is kept by the County Clerk and not returned.[2]
Evidence not acceptedMorrow County Property Value Appeals Board
Morrow County warns that comparing your property tax or tax-roll value with a neighbor's does not prove your property's market value.[2]

Which Oregon rules apply in Morrow County?

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

What do Morrow 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 Morrow 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 Morrow 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 Morrow County pay in property tax?

The median owner-occupied home in Morrow County was worth $240,400, and the median property tax its owners paid was $1,946 a year, according to the Census Bureau's American Community Survey.

Median home value
$240,400
Margin of error ±$15,114.
Median property tax paid per year
$1,946
Margin of error ±$122.
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
3,098
Margin of error ±224.

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: Morrow County compared

  1. Morrow County$240,400
  2. Typical Oregon county$388,050
  3. Typical US county$185,300

Typical Oregon county $388,050; Morrow County $240,400; 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: Morrow County compared

  1. Morrow County$1,946
  2. Typical Oregon county$2,587
  3. Typical US county$1,619

Typical Oregon county $2,587 a year; Morrow County $1,946 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.

Morrow County filing windows on a calendar

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

The dashed line marks today.

Morrow 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 Morrow County?

In Morrow County your appeal evidence must reflect the property's value as it existed on January 1 of the assessment year.

Valuation date
In Morrow County your appeal evidence must reflect the property's value as it existed on January 1 of the assessment year.[2]

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

County average rate: In fiscal 2025-26, property taxes in Morrow 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 Morrow County averaged $17.04 per $1,000 of assessed value (all property, county-wide).[6]

Homes in Morrow 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
57%
of 4,912 housing units
Owned homes with a mortgage or similar loan
53%
of 3,098 owner-occupied homes

Home values reported by owners

  1. Less than $50,0007%
  2. $50,000 to $99,9995%
  3. $100,000 to $199,99921%
  4. $200,000 to $299,99936%
  5. $300,000 to $399,99919%
  6. $400,000 to $499,9996%
  7. $500,000 to $749,9993%
  8. $750,000 to $999,9991%
  9. $1,000,000 to $1,999,9992%
  10. $2,000,000 or more1%

Home values reported by owners in Morrow County: Less than $50,000 7%; $50,000 to $99,999 5%; $100,000 to $199,999 21%; $200,000 to $299,999 36%; $300,000 to $399,999 19%; $400,000 to $499,999 6%; $500,000 to $749,999 3%; $750,000 to $999,999 1%; $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 $8009%
  3. $800 to $1,49922%
  4. $1,500 to $1,99919%
  5. $2,000 to $2,99928%
  6. $3,000 or more17%

Property taxes owners pay a year in Morrow County: No real estate taxes 5%; Less than $800 9%; $800 to $1,499 22%; $1,500 to $1,999 19%; $2,000 to $2,999 28%; $3,000 or more 17%.

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 Morrow County property tax appeals

When is the Morrow County property tax appeal deadline?

The Morrow 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]

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

Morrow County PVAB petitions are submitted by the deadline to the county's PVAB clerk: PO Box 338, Heppner OR 97836, 541-676-5601.[4]

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

  • How often homes are reassessed
  • Filing fee

Property tax guides for Morrow County homeowners

Counties next to Morrow 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]Board of Property Value Appeals (PVAB) | Morrow County OregonOfficial guide or FAQ · last checked Sep 30, 2026
  3. [3]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
  4. [4]Property Value Appeals Board contact information by county (Oregon Department of Revenue)Official guide or FAQ · last checked Sep 29, 2026
  5. [5]How to Appeal Your Property Valuation | Morrow County OregonOfficial guide or FAQ · last checked Sep 30, 2026
  6. [6]Oregon Property Tax Statistics, Fiscal Year 2025-26 (Oregon DOR 150-303-405)Official notice, form, calendar or rules · last checked Sep 27, 2026
  7. [7]Assessment & Tax | Morrow County OregonOfficial guide or FAQ · last checked Oct 1, 2026
  8. [8]Property Records | Morrow County OregonOfficial guide or FAQ · last checked Oct 1, 2026
  9. [9]Clerk | Morrow County OregonOfficial guide or FAQ · last checked Oct 1, 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]ORS Chapter 307: Property Subject to Taxation; Exemptions (Oregon Legislature)Statute or regulation · last checked Sep 30, 2026
  13. 13.U.S. Census Bureau, ACS 2020–2024 5-year estimates, table B25077: Median value (dollars), owner-occupied housing units — Morrow County, Oregon
  14. 14.U.S. Census Bureau, ACS 2020–2024 5-year estimates, table B25103: Median real estate taxes paid, owner-occupied housing units — Morrow County, Oregon
  15. 15.U.S. Census Bureau, ACS 2020–2024 5-year estimates, table B25003: Tenure (owner- and renter-occupied housing units) — Morrow County, Oregon

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

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