Oregon Property Tax Appeal Guide | Property Tax Edge
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Oregon

West · 36 counties

Complete property tax appeal guide for Oregon homeowners — rates, deadlines, exemptions, and step-by-step appeal instructions.

Oregon Department of RevenueModerate to Appeal
0.81%
Effective Tax Rate
Rank #24 nationally
100%
Assessment Ratio
100% of real market value (but taxed on assessed value)
$477,600
Median Home Value
latest Census/ACS estimate
$3,876
Median Annual Tax
Per year
1

Measure 50 cap: Maximum Assessed Value (MAV) increases limited to 3% per year

2

New buyers: check if your assessed value jumped significantly after purchase

3

Property Tax Deferral program for seniors 62+ with income under $45,000

Appeal Deadline

December 31 (petition the county Property Value Appeals Board)

File with your county PROPERTY VALUE APPEALS BOARD (PVAB) — renamed from the Board of Property Tax Appeals effective 2024 — after the tax statement arrives in late October and by December 31 (next business day if it falls on a weekend or holiday). The Oregon Tax Court Magistrate Division is the NEXT step, within 30 days of the PVAB order, not the first filing. A missed deadline may still reach the Magistrate under ORS 305.288 for good cause or a 20%+ residential value error.

Verified August 2026 against the official source · official source · always confirm the current date with your county

Understanding Oregon's Assessment Ratio

100%
100% of real market value (but taxed on assessed value)

Oregon assesses at 100% of market value, so your assessed value should equal what your property is worth on the open market.

This makes appeals straightforward: if comparable homes in your area sold for less than your assessed value, you have grounds for an appeal.

📌 Measure 50: Assessed value (Maximum Assessed Value) cannot increase more than 3% per year; reset on new construction

How to Appeal Your Property Tax in Oregon

1

Receive your tax statement in late October

2

File a petition with the County Property Value Appeals Board (PVAB) by December 31

3

Attend the PVAB hearing

4

If unresolved, appeal to the Magistrate Division of the Oregon Tax Court within 30 days of the PVAB order

5

Further appeal to Regular Division of Tax Court

Appeal Body
County PVAB → Oregon Tax Court (Magistrate Division) → Regular Division

Exemptions & Relief Programs

Homestead Exemption
No traditional homestead; Measure 50 cap provides strong protection
Senior / Disabled Exemption
Property Tax Deferral for 62+ with income under $45,000
Measure 50
Assessed value (Maximum Assessed Value) cannot increase more than 3% per year; reset on new construction

Key Statutes & Legal References

§
ORS §308.232 (real market value)
§
Measure 50 (1997) (assessed value cap)
§
ORS §309.100 (PVAB petition)
§
ORS §305.288 (late appeal for good cause or 20%+ residential error)

Oregon Property Tax Code

Governing Code
Oregon Revised Statutes — Chapter 305–311 (Property Taxation)
Assessment Authority
County Assessor
Appeal Board
County Property Value Appeals Board (PVAB)
Assessment Cycle
Annual

Key Statutes

ORS §308.205
Real Market Value
Defines real market value as the most probable price property would bring in a competitive market.
ORS §308.146
Maximum Assessed Value
Limits annual increases in assessed value to 3% (Measure 50).
ORS §309.100
Petition to the Property Value Appeals Board
Establishes the county PVAB petition process and the December 31 filing deadline — this is the first-level appeal, not the Tax Court.
ORS §305.275
Appeal to Magistrate Division
Establishes the appeal to the Magistrate Division of the Oregon Tax Court, taken within 30 days of the PVAB order.

Major Exemptions

Senior/Disabled Deferral
Age 62+ or disabled, income limits
Full deferral (lien on property)
Disabled Veteran Exemption
Service-connected disability
Up to $24,793 assessed value
Low-Income Senior Exemption
Age 62+, income limits
Varies
Official Code

Oregon Appeal Tools

Use these tools to build your appeal case for Oregon:

Over-Assessment Calculator
County Appeal Guides
Jurisdiction Intelligence
CAD Interactive Map
Sales Comparables Tool
Deadline Manager

Quick Oregon Calculator

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$
Assessment ratio: 100% · Rate: 0.81%

Quick Links

Over-Assessment Calculator
Find a Consultant
Deadline Manager
Community Forum
Moderate to Appeal
Measure 50 cap protects existing owners; new buyers often see large gap between RMV and AV

Taxing Authority

County Assessor
Assessment Frequency
Annual

Ready to Appeal Your Oregon Property Tax?

Use our free tools to calculate your potential savings, find a local consultant, and manage your appeal deadlines.

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Oregon's assessment ratio study

How closely Oregon assessors' values actually track real sale prices — and whether you can use that in an appeal.

Usable as supporting evidenceLatest study: 2025

Assessor's Certified Ratio Study and Changed Property Ratio

Because assessed value is capped by MAV, the ratio study rarely drives a homeowner appeal directly — petition the Property Value Appeals Board to lower RMV, which only cuts tax if RMV falls below MAV. The study and CPR are mainly useful for challenging trending factors or new-construction MAV.

Official Oregon dataCompare all 50 states + DC

Supplemental, Escape & Corrected Bills in Oregon

Oregon has NO supplemental assessment — a mid-year purchase or completed build does not trigger an extra prorated bill; value is set each Jan 1. The main surprise bill is an omitted-property assessment, which can reach the current year plus 5 back years and is appealed directly to the Oregon Tax Court within 90 days of the roll correction, not through the regular December county appeal route.

Omitted property assessment

Assessor discovers property (land, buildings, additions) that was left off the assessment/tax roll, or new construction/improvements never picked up. Assessor mails a Notice of Intention to Add Omitted Property; the owner has an opportunity (generally 20 days) to show cause why it should not be added before the roll is corrected.

Appeal window: 90 days after the correction of the roll to appeal to the Oregon Tax Court (Magistrate Division). Related late-filing penalties are appealable within the same period.90 days

Roll correction (clerical errors / errors in valuation judgment excluded)

Officer in charge of the roll corrects clerical errors and errors or omissions not requiring the assessor's valuation judgment (ORS 311.205). Corrections that INCREASE an assessment must follow the omitted-property notice procedure of ORS 311.216-311.232 (with its show-cause right and 90-day Tax Court appeal).

Appeal window: Increases: 90 days after roll correction (via omitted-property procedure). Decreases/de minimis corrections: no appeal needed — corrected bill or refund issues.90 days

Full details & sources →Got one of these bills? Track its deadline →
AI Evidence Packet · $49

Build your Oregon appeal evidence packet

Our AI assembles a professional evidence packet — cover letter, comparable-sales analysis, assessment ratio check, hearing script, and your state's filing instructions. $49 one-time, no subscription, no percentage of your savings. You file it with your county; we don't file or represent you.

We prepare the evidence — you submit it. The $49 is charged when the packet is generated, not when an appeal succeeds. See a sample packet.

Build my packet

Oregon property tax appeals — frequently asked questions

When is the property tax appeal deadline in Oregon?+

In Oregon, the appeal window is December 31 (petition the county Property Value Appeals Board). File with your county PROPERTY VALUE APPEALS BOARD (PVAB) — renamed from the Board of Property Tax Appeals effective 2024 — after the tax statement arrives in late October and by December 31 (next business day if it falls on a weekend or holiday). The Oregon Tax Court Magistrate Division is the NEXT step, within 30 days of the PVAB order, not the first filing. A missed deadline may still reach the Magistrate under ORS 305.288 for good cause or a 20%+ residential value error. Always confirm the exact date with your local county assessor or appeal board, as it can vary by county.

How do I appeal my property tax assessment in Oregon?+

The general process: 1) Receive your tax statement in late October; 2) File a petition with the County Property Value Appeals Board (PVAB) by December 31; 3) Attend the PVAB hearing; 4) If unresolved, appeal to the Magistrate Division of the Oregon Tax Court within 30 days of the PVAB order; 5) Further appeal to Regular Division of Tax Court. Appeals are heard by the County PVAB → Oregon Tax Court (Magistrate Division) → Regular Division.

What is the average property tax rate in Oregon?+

Oregon's effective property tax rate is about 0.81% of value — roughly $3,876 per year on the state's median home value of $477,600. Assessments are made at 100% of real market value (but taxed on assessed value).

What exemptions can lower my property tax in Oregon?+

Common relief includes the homestead exemption (No traditional homestead; Measure 50 cap provides strong protection) and senior relief (Property Tax Deferral for 62+ with income under $45,000). Eligibility and amounts vary — check with Oregon Department of Revenue.

Does Oregon cap how much property taxes can increase?+

Yes. Under Measure 50: Assessed value (Maximum Assessed Value) cannot increase more than 3% per year; reset on new construction

Is it worth appealing my property taxes in Oregon?+

If your assessed value is higher than what your home would realistically sell for, an appeal can lower your bill — often for the life of the assessment. Use the free over-assessment calculator to estimate your potential savings before you file.