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Oregon

Oregon property tax appeals, 2027

In Oregon, you appeal a property assessment to the County Property Value Appeals Board, and the deadline is December 31, after tax statements mail in October. Each county below lists its own date, how to file and who hears the appeal. Sale prices are public record here, so recent sales of similar homes are the main evidence of market value.

Data as of 20 Oct 2026 · 36 counties, state and county records
Rules

How appeals work in Oregon

Oregon property tax appeal rules for homes
RuleWhat applies
What you argueMarket value as of January 1, 1:00 a.m. of the assessment year (ORS 308.210)
How homes are assessedMeasure 50: assessed value is the lesser of real market value (100%, ORS 308.232) and maximum assessed value, which grows at most 3% a year (ORS 308.146; Or. Const. art. XI, §11). A lower real market value cuts tax only if it falls below maximum assessed value.. Measure 50: assessed value is the lesser of real market value (100%, ORS 308.232) and maximum assessed value, which grows at most 3% a year (ORS 308.146; Or. Const. art. XI, §11). A lower real market value cuts tax only if it falls below maximum assessed value.
DeadlineFrom the date tax statements are mailed through December 31 (ORS 309.100(2)).
First appeal toCounty Property Value Appeals Board
What the notice showsMarket value as “Real Market Value”; assessed value as “Assessed Value”. Mails: With the property tax statement, on or before October 25 (ORS 311.250)
Assessment limitMaximum assessed value may rise no more than 3% a year, except for new property or improvements, partitions and rezoning (ORS 308.146; Or. Const. art. XI, §11). Applies to all property, not only homesteads.
Sale prices publicYes
StatutesGrounds: ORS 309.026(2), ORS 308.205. Filing: ORS 309.100.
Data as of 20 Oct 2026 · Oregon statutes and revenue department

More: how to read your notice · what a ratio is · evidence that works · deadlines in every state

Counties

Every Oregon county

Oregon counties by population; 36 in all
CountyDeadlineAppeal rateLoweredCoverage
Multnomah CountyNot yet published——Scan from recent sales
Washington CountyNot yet published——Scan from recent sales
Clackamas CountyNot yet published——Scan from recent sales
Lane CountyNot yet published——Scan from recent sales
Marion CountyNot yet published——Scan from recent sales
Jackson CountyNot yet published——Scan from recent sales
Deschutes CountyNot yet published——Scan from recent sales
Linn CountyNot yet published——Scan from recent sales
Douglas CountyNot yet published——Scan from recent sales
Yamhill CountyNot yet published——Scan from recent sales
Benton CountyNot yet published——Scan from recent sales
Polk CountyNot yet published——Scan from recent sales
Josephine CountyNot yet published——Scan from recent sales
Umatilla CountyNot yet published——Scan from recent sales
Klamath CountyNot yet published——Scan from recent sales
Coos CountyNot yet published——Scan from recent sales
Columbia CountyNot yet published——Scan from recent sales
Lincoln CountyNot yet published——Scan from recent sales
Clatsop CountyNot yet published——Scan from recent sales
Malheur CountyNot yet published——Scan from recent sales
Crook CountyNot yet published——Scan from recent sales
Tillamook CountyNot yet published——Scan from recent sales
Wasco CountyNot yet published——Scan from recent sales
Union CountyNot yet published——Scan from recent sales
Jefferson CountyNot yet published——Scan from recent sales
Hood River CountyNot yet published——Scan from recent sales
Curry CountyNot yet published——Scan from recent sales
Baker CountyNot yet published——Scan from recent sales
Morrow CountyNot yet published——Scan from recent sales
Lake CountyNot yet published——Scan from recent sales
Wallowa CountyNot yet published——Scan from recent sales
Harney CountyNot yet published——Scan from recent sales
Grant CountyNot yet published——Scan from recent sales
Sherman CountyNot yet published——Scan from recent sales
Gilliam CountyNot yet published——Scan from recent sales
Wheeler CountyNot yet published——Scan from recent sales
Questions

Oregon questions

When is the property tax appeal deadline in Oregon?

From the date tax statements are mailed through December 31 (ORS 309.100(2)). Counties publish the exact date, and most notices print it.

Who hears a property tax appeal in Oregon?

The County Property Value Appeals Board hears the first appeal (ORS 309.100).

How is a home assessed in Oregon?

At Measure 50: assessed value is the lesser of real market value (100%, ORS 308.232) and maximum assessed value, which grows at most 3% a year (ORS 308.146; Or. Const. art. XI, §11). A lower real market value cuts tax only if it falls below maximum assessed value., valued as of January 1, 1:00 a.m. of the assessment year (ORS 308.210). Maximum assessed value may rise no more than 3% a year, except for new property or improvements, partitions and rezoning (ORS 308.146; Or. Const. art. XI, §11). Applies to all property, not only homesteads.

What does a Oregon assessment notice show?

The market value, labeled “Real Market Value”, and the assessed value, labeled “Assessed Value”. Notices mail: With the property tax statement, on or before October 25 (ORS 311.250).

Your home

Check your own assessment

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Sources
  1. ORS ch. 308 (308.146, 308.205, 308.210, 308.232)
  2. ORS ch. 309 (309.020, 309.026, 309.100)
  3. ORS ch. 311 (311.250 tax statement)
  4. ORS ch. 93 (93.030 consideration on conveyance)
  5. Oregon Constitution (art. XI, §11)
  6. Oregon DOR 150-303-486, board filing information (Yamhill County copy)
  7. Each county’s own appeal instructions and notices, read on the date shown on each county page.
  8. U.S. Census Bureau, county population estimates (2024).