How do I appeal my property tax assessment?

County Assessor (informal review - Request for Review) / County Property Value Appeals Board - PVAB (formal county appeal) / Oregon Tax Court, Magistrate Division (state appeal) / Oregon Tax Court, Regular Division / Oregon Supreme Court

Step by Step

How to do it

Review your property tax statement (mailed October) and your Notice of Real or Personal Property Value; Oregon has two assessed values - the REAL MARKET VALUE and the MAXIMUM ASSESSED VALUE (MAV); you may appeal either
Contact County Assessor informally first (REQUEST FOR REVIEW - RFR):
DEADLINE: Approximately December 5 (varies by county); formal RFR submitted to assessor's office; assessor physically inspects or reviews the property record
Decision mailed approximately December 15 by assessor
No filing fee for informal review
FILE WITH COUNTY PROPERTY VALUE APPEALS BOARD (PVAB):
DEADLINE: DECEMBER 31 (or next business day if December 31 falls on weekend or holiday) - after receiving tax statement; this is the statutory deadline
Petition forms available from County Clerk or their website
File with County Clerk (not the assessor)
Board schedules hearing; informal process; present comparable sales, appraisal, or factual error documentation
PVAB issues a written decision
OREGON TAX COURT, MAGISTRATE DIVISION: if unsatisfied with PVAB decision:
DEADLINE: 30 days from date PVAB order is mailed or delivered
File complaint with Oregon Tax Court Magistrate Division, 1163 State St, Salem, OR 97301-2563
$50 FILING FEE
Informal proceeding; statutory rules of evidence do not apply; proceedings may be conducted by phone or in person; may be represented by attorney, public accountant, real estate broker, or appraiser
OREGON TAX COURT, REGULAR DIVISION: appeal from Magistrate Division within 60 days of Magistrate decision; formal trial court proceedings; attorney recommended; similar to circuit court
OREGON SUPREME COURT: further appeal from Regular Division

Details

What you need to know

Required Docs

PVAB petition form (from county Clerk)
Supporting evidence: comparable sales (January 1 assessment date reference), independent appraisal, property record corrections
Tax Court: completed complaint form; $50 filing fee

Fee

RFR: no fee; PVAB: no fee; Tax Court Magistrate: $50; Regular Division: court filing fees RFR DEADLINE: Approximately December 5 (check with your county assessor) PVAB FILING DEADLINE: December 31 (absolute deadline - after receiving tax statement) TAX COURT DEADLINE: 30 days from PVAB order WHERE TO GO: County Assessor (RFR - informal); County Clerk (PVAB petition); Oregon Tax Court, Magistrate Division - courts.oregon.gov/courts/tax | (503) 986-5650 | 1163 State Street, Salem, OR 97301

Where to Go

County Assessor (RFR - informal); County Clerk (PVAB petition); Oregon Tax Court, Magistrate Division - courts.oregon.gov/courts/tax | (503) 986-5650 | 1163 State Street, Salem, OR 97301

County-specific variations apply

Each of Oregon's 36 counties has its own PVAB and assessor processes. Multnomah County (Portland), Washington County, Clackamas County, Lane County, and Marion County have the most active PVABs. Each county has its own PVAB petition form (no statewide form number). The PVAB is generally accessible for homeowners without attorneys.

Oregon Notes

Important state-specific details

DECEMBER 31 PVAB DEADLINE - absolute; must be filed with County Clerk on or before December 31.
Oregon's unique dual-value system (RMV and MAV): if your real market value is below the MAV, appeal the RMV to bring taxable value down; if MAV is the limiting factor, different analysis applies.
MAV CAN ONLY INCREASE 3% PER YEAR - if your taxes increased more than 3%, verify the MAV wasn't reset (which can happen after new construction, major additions, or disqualification from certain exemptions).
Tax Court Magistrate Division is informal - phone hearings available; MAY be represented by appraiser or real estate broker (not just attorneys).
SENIOR/DISABLED DEFERRAL: alternatively to appealing, qualifying seniors may defer taxes; see payment file.

Official Source

State office contact

State Office

Oregon DOR, Property Tax - oregon.gov/dor/programs/property | (503) 945-8293; Oregon Tax Court, Magistrate Division - courts.oregon.gov/courts/tax | (503) 986-5650