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Oregon · County guide

Polk County, Oregon property tax appeals

A Polk County property tax appeal starts with the Polk County Property Value Appeals Board. The Polk County Property Value Appeals Board opens Oct 25, 2026 and closes Dec 31, 2026. The filing fee is $40 per account.

This season

Next deadline
Dec 31, 2026
Opens soon
Polk 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
$40 per account
Where to file first
Polk County Property Value Appeals Board
Office address
850 Main St, Dallas OR 97338 · 503-623-9217
Our coverage
Free check available
  • Independent guide — not affiliated with Polk 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 Polk County property tax appeal?

Who hears a Polk County appeal?

One stage. We are not affiliated with this office.

Who hears it: Polk County Property Value Appeals Board

Filing: petition

Opens soon

Where is the Polk County office?

Polk County Property Value Appeals Board[5]

Polk County Clerk's Office

Address
850 Main St, Dallas OR 97338
Hours
Monday-Friday 8:00 a.m.-12:00 p.m. and 1:00 p.m.-5:00 p.m. (excluding holidays)

Assessor[8]

Polk County Assessor's Office

Address
850 Main Street, Dallas OR 97338
Hours
Monday through Friday, 8 am to 5 pm

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

Which Polk County filing windows are coming up?

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

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

The soonest deadline we list: Polk County, Polk 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 timePolk County Property Value Appeals Board
December 31 is the final day to file a Polk County PVAB petition, or the next business day after a holiday weekend.[2]
Deadline detailPolk County Property Value Appeals Board · Calendar
Polk County's calendar: tax statements mailed by October 25, when board appeals open; last day to file December 31; the board adjourns April 15.[3]

Who decides a property tax appeal in Polk County?

Polk County Property Value Appeals Board: In Polk County, a value appeal is a petition to the Polk County Property Value Appeals Board on the state's Real Property Petition (Form OR-B-RPP).

What the appeal is calledPolk County Property Value Appeals Board
In Polk County, a value appeal is a petition to the Polk 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 Polk County?

Polk County Property Value Appeals Board: Polk County PVAB petitions are submitted by the deadline to the county's PVAB clerk: 850 Main St, Dallas OR 97338, 503-623-9217. Polk County Property Value Appeals Board · Clerk: In Polk County the PVAB Clerk in the County Clerk's Office receives all petitions, schedules hearings and issues the orders.

How to filePolk County Property Value Appeals Board
Polk County PVAB petitions are submitted by the deadline to the county's PVAB clerk: 850 Main St, Dallas OR 97338, 503-623-9217.[5]
How to filePolk County Property Value Appeals Board · Clerk
In Polk County the PVAB Clerk in the County Clerk's Office receives all petitions, schedules hearings and issues the orders.[2]
FormsPolk County Property Value Appeals Board
Polk County hosts the Real Property and Personal Property PVAB petitions and their instructions on its PVAB page.[2]
Filing feePolk County Property Value Appeals Board
Polk County charges a $40 PVAB filing fee per account.[2]
HearingsPolk County Property Value Appeals Board
Polk County's PVAB convenes on or after the first Monday in February; orders are mailed within five days of the hearing.[2]

Upcoming appeal deadlines in every county we track

Which Oregon rules apply in Polk County?

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

What do Polk 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 Polk County property taxes?

Tax rate used: $15.98 per $1,000 of assessed value (county average, fiscal 2025-26).

How much could a lower assessment save on Polk County property taxes?
ExampleTax saved
$10,000 less assessed value$160 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 Polk County pay in property tax?

The median owner-occupied home in Polk County was worth $454,700, and the median property tax its owners paid was $3,634 a year, according to the Census Bureau's American Community Survey.

Median home value
$454,700
Margin of error ±$10,323.
Median property tax paid per year
$3,634
Margin of error ±$106.
Median tax as a share of median value
0.80%
A ratio of two medians, not a tax rate. Your own bill depends on your assessment and local levies.
Owner-occupied homes
21,343
Margin of error ±727.

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: Polk County compared

  1. Polk County$454,700
  2. Typical Oregon county$388,050
  3. Typical US county$185,300

Polk County $454,700; 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: Polk County compared

  1. Polk County$3,634
  2. Typical Oregon county$2,587
  3. Typical US county$1,619

Polk County $3,634 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.

Polk County filing windows on a calendar

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

The dashed line marks today.

Polk 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 Polk County?

Each year the Polk County Assessor determines every property's real market value and calculates its maximum assessed value. In Polk County, January 1 is the assessment date for real market value and personal property.

Reassessment cycle
Each year the Polk County Assessor determines every property's real market value and calculates its maximum assessed value.[6]
Valuation date
In Polk County, January 1 is the assessment date for real market value and personal property.[3]

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

County average rate: In fiscal 2025-26, property taxes in Polk County averaged $15.98 per $1,000 of assessed value (all property, county-wide).

Property tax rateCounty average rate
In fiscal 2025-26, property taxes in Polk County averaged $15.98 per $1,000 of assessed value (all property, county-wide).[7]

Homes in Polk 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
1990
All housing units, owned and rented
Single-family houses, detached or attached
70%
of 34,867 housing units
Owned homes with a mortgage or similar loan
65%
of 21,343 owner-occupied homes

Home values reported by owners

  1. Less than $50,0004%
  2. $50,000 to $99,9991%
  3. $100,000 to $199,9993%
  4. $200,000 to $299,9998%
  5. $300,000 to $399,99921%
  6. $400,000 to $499,99923%
  7. $500,000 to $749,99927%
  8. $750,000 to $999,9999%
  9. $1,000,000 to $1,999,9993%
  10. $2,000,000 or more1%

Home values reported by owners in Polk County: Less than $50,000 4%; $50,000 to $99,999 1%; $100,000 to $199,999 3%; $200,000 to $299,999 8%; $300,000 to $399,999 21%; $400,000 to $499,999 23%; $500,000 to $749,999 27%; $750,000 to $999,999 9%; $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 $1,4995%
  4. $1,500 to $1,9996%
  5. $2,000 to $2,99919%
  6. $3,000 or more62%

Property taxes owners pay a year in Polk County: No real estate taxes 4%; Less than $800 4%; $800 to $1,499 5%; $1,500 to $1,999 6%; $2,000 to $2,999 19%; $3,000 or more 62%.

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 Polk County property tax appeals

When is the Polk County property tax appeal deadline?

The Polk 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 Polk County?

Polk County charges a $40 PVAB filing fee per account.[2]

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

Polk County PVAB petitions are submitted by the deadline to the county's PVAB clerk: 850 Main St, Dallas OR 97338, 503-623-9217.[5]

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

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

Property tax guides for Polk County homeowners

Counties next to Polk 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 | Polk County, OROfficial guide or FAQ · last checked Sep 30, 2026
  3. [3]Important Assessment & Taxation Dates | Polk County, OROfficial guide or FAQ · 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]Property Tax System | Polk County, OROfficial 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]Assessor | Polk County, OROfficial guide or FAQ · last checked Sep 30, 2026
  9. [9]Clerk's Office | Polk 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]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
  12. [12]ORS Chapter 308: Assessment of Property for Taxation (Oregon Legislature)Statute or regulation · last checked Sep 27, 2026
  13. [13]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
  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 — Polk 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 — Polk County, Oregon
  17. 17.U.S. Census Bureau, ACS 2020–2024 5-year estimates, table B25003: Tenure (owner- and renter-occupied housing units) — Polk County, Oregon

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

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

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