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Oregon · County guide

Sherman County, Oregon property tax appeals

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

This season

Next deadline
Dec 31, 2026
Opens soon
Sherman County Property Value Appeals Board

Opens Oct 25, 2026Closes Dec 31, 2026

Source: ORS Chapter 311: Collection of Property Taxes (Oregon Legislature)Last checked

Check a Sherman County home for free

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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A $106,300 reduction

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Megan HollisHomeowner
Office address
PO Box 243, Moro OR 97039 · 541-565-3606
Our coverage
Free check available
  • Independent guide — not affiliated with Sherman 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 Sherman County property tax appeal?

Who hears a Sherman County appeal?

One stage. We are not affiliated with this office.

Who hears it: Sherman County Property Value Appeals Board

Filing: petition

Opens soon

Where is the Sherman County office?

Sherman County Property Value Appeals Board[4]

Address
PO Box 243, Moro OR 97039

Assessor[7]

Sherman County Assessor's Office

Address
Sherman County Courthouse, 500 Court Street, Moro, OR 97039
Fax
541-565-3312
Hours
8:00 a.m.-5:00 p.m., Monday-Friday (courthouse hours)

Sherman County Courthouse[8]

Address
500 Court Street, Moro, OR 97039
Hours
8:00 a.m.-5:00 p.m., Monday-Friday

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

Which Sherman County filing windows are coming up?

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

When were past Sherman County deadlines?

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

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

The soonest deadline we list: Sherman County, Sherman 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 timeSherman County Property Value Appeals Board
Sherman County petitions are on time if hand-delivered by 5:00 pm December 31, postmarked by December 31, or faxed/e-mailed and received by midnight PST on December 31.[2]

Who decides a property tax appeal in Sherman County?

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

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

Sherman County Property Value Appeals Board: Sherman County PVAB petitions are submitted by the deadline to the county's PVAB clerk: PO Box 243, Moro OR 97039, 541-565-3606. Sherman County Property Value Appeals Board · Channels: Sherman County petitions are accepted only by the County Clerk's Office: mail or hand-deliver to 500 Court Street, PO Box 243, Moro OR 97039, or fax 541-565-3771 or e-mail.

How to fileSherman County Property Value Appeals Board
Sherman County PVAB petitions are submitted by the deadline to the county's PVAB clerk: PO Box 243, Moro OR 97039, 541-565-3606.[4]
How to fileSherman County Property Value Appeals Board · Channels
Sherman County petitions are accepted only by the County Clerk's Office: mail or hand-deliver to 500 Court Street, PO Box 243, Moro OR 97039, or fax 541-565-3771 or e-mail.[2]
FormsSherman County Property Value Appeals Board
Sherman County PVAB petition forms are available at the County Clerk's office and online from the Oregon Department of Revenue forms page.[2]
HearingsSherman County Property Value Appeals Board
Sherman County notifies petitioners who asked to be present of their hearing date, time and place; other petitions are heard as time allows.[2]
HearingsSherman County Property Value Appeals Board · Session
The Sherman County Property Value Appeals Board's 2026 session began Tuesday, March 10, 2026 at 10:00 am in the Commissioners Meeting Room of the Courthouse in Moro.[2]

Upcoming appeal deadlines in every county we track

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

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

Sherman County Property Value Appeals Board · Scope: The Sherman County Property Value Appeals Board hears petitions to reduce real market, maximum assessed, specially assessed or assessed value, corrected values, and late-filing penalty waivers.

Can the value go up?Sherman County Property Value Appeals Board · Scope
The Sherman County Property Value Appeals Board hears petitions to reduce real market, maximum assessed, specially assessed or assessed value, corrected values, and late-filing penalty waivers.[2]

Which Oregon rules apply in Sherman County?

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

What do Sherman 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 Sherman County property taxes?

Tax rate used: $15.32 per $1,000 of assessed value (county average, fiscal 2025-26).

How much could a lower assessment save on Sherman County property taxes?
ExampleTax saved
$10,000 less assessed value$153 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 Sherman County pay in property tax?

The median owner-occupied home in Sherman County was worth $211,800, and the median property tax its owners paid was $1,588 a year, according to the Census Bureau's American Community Survey.

Median home value
$211,800
Margin of error ±$29,703.
Median property tax paid per year
$1,588
Margin of error ±$191.
Median tax as a share of median value
0.75%
A ratio of two medians, not a tax rate. Your own bill depends on your assessment and local levies.
Owner-occupied homes
530
Margin of error ±60.

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: Sherman County compared

  1. Sherman County$211,800
  2. Typical Oregon county$388,050
  3. Typical US county$185,300

Typical Oregon county $388,050; Sherman County $211,800; 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: Sherman County compared

  1. Sherman County$1,588
  2. Typical Oregon county$2,587
  3. Typical US county$1,619

Typical Oregon county $2,587 a year; Typical US county $1,619 a year; Sherman County $1,588 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.

Sherman County filing windows on a calendar

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

The dashed line marks today.

Sherman 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 Sherman County?

Each year the Sherman County Assessor's Office runs a ratio study to set the real market value of all properties in the county.

Reassessment cycle
Each year the Sherman County Assessor's Office runs a ratio study to set the real market value of all properties in the county.[5]

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

County average rate: In fiscal 2025-26, property taxes in Sherman County averaged $15.32 per $1,000 of assessed value (all property, county-wide).

Property tax rateCounty average rate
In fiscal 2025-26, property taxes in Sherman County averaged $15.32 per $1,000 of assessed value (all property, county-wide).[6]

Homes in Sherman 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
1960
All housing units, owned and rented
Single-family houses, detached or attached
65%
of 969 housing units
Owned homes with a mortgage or similar loan
36%
of 530 owner-occupied homes

Home values reported by owners

  1. Less than $50,0009%
  2. $50,000 to $99,99913%
  3. $100,000 to $199,99925%
  4. $200,000 to $299,99924%
  5. $300,000 to $399,99917%
  6. $400,000 to $499,9994%
  7. $500,000 to $749,9993%
  8. $750,000 to $999,9994%
  9. $1,000,000 to $1,999,9990%
  10. $2,000,000 or more<1%

Home values reported by owners in Sherman County: Less than $50,000 9%; $50,000 to $99,999 13%; $100,000 to $199,999 25%; $200,000 to $299,999 24%; $300,000 to $399,999 17%; $400,000 to $499,999 4%; $500,000 to $749,999 3%; $750,000 to $999,999 4%; $1,000,000 to $1,999,999 0%; $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 taxes3%
  2. Less than $80012%
  3. $800 to $1,49933%
  4. $1,500 to $1,99920%
  5. $2,000 to $2,99925%
  6. $3,000 or more7%

Property taxes owners pay a year in Sherman County: No real estate taxes 3%; Less than $800 12%; $800 to $1,499 33%; $1,500 to $1,999 20%; $2,000 to $2,999 25%; $3,000 or more 7%.

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 Sherman County property tax appeals

When is the Sherman County property tax appeal deadline?

The Sherman 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][9]

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

Sherman County PVAB petitions are submitted by the deadline to the county's PVAB clerk: PO Box 243, Moro OR 97039, 541-565-3606.[4]

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

The Sherman County Property Value Appeals Board hears petitions to reduce real market, maximum assessed, specially assessed or assessed value, corrected values, and late-filing penalty waivers.[2]

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 Sherman County Property Value Appeals Board:

  • Filing fee

Property tax guides for Sherman County homeowners

Counties next to Sherman County

Oregon property tax appeals: all counties

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Check my property

You decide and file yourself.

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]Sherman County Property Value Appeals Board Notice of Session (hearing March 10, 2026)Official guide or FAQ · last checked Oct 1, 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]Assessor FAQs | Sherman County, OROfficial guide or FAQ · last checked Oct 1, 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]Assessor | Sherman County, OROfficial guide or FAQ · last checked Oct 1, 2026
  8. [8]Property Value Appeals Board (PVAB) | Sherman County, OROfficial guide or FAQ · last checked Sep 30, 2026
  9. [9]ORS Chapter 311: Collection of Property Taxes (Oregon Legislature)Statute or regulation · last checked Sep 30, 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 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]ORS Chapter 307: Property Subject to Taxation; Exemptions (Oregon Legislature)Statute or regulation · last checked Sep 30, 2026
  14. 14.U.S. Census Bureau, ACS 2020–2024 5-year estimates, table B25077: Median value (dollars), owner-occupied housing units — Sherman County, Oregon
  15. 15.U.S. Census Bureau, ACS 2020–2024 5-year estimates, table B25103: Median real estate taxes paid, owner-occupied housing units — Sherman County, Oregon
  16. 16.U.S. Census Bureau, ACS 2020–2024 5-year estimates, table B25003: Tenure (owner- and renter-occupied housing units) — Sherman County, Oregon

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

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