Tax Code Reference
Effective Rate: 0.81%
Oregon
Property Tax Code
Oregon Revised Statutes — Chapter 305–311 (Property Taxation) — Complete reference for assessment procedures, appeal rights, exemptions, and key statutes governing property taxation in Oregon.
Quick Facts
Assessment Authority
County Assessor
Appeal Board
County Property Value Appeals Board (PVAB)
Assessment Ratio
100% of real market value (taxed on assessed value, capped at 3% annual increase)
Assessment Cycle
Annual
Appeal Deadline
December 31 (petition the county Property Value Appeals Board)
Assessment System
Governing CodeOregon Revised Statutes — Chapter 305–311 (Property Taxation)
Assessment AuthorityCounty Assessor
Assessment Ratio100% of real market value (taxed on assessed value, capped at 3% annual increase)
Assessment CycleAnnual
Appeal System
Appeal BoardCounty Property Value Appeals Board (PVAB)
Appeal DeadlineDecember 31 (petition the county Property Value Appeals Board)
Key Notes for Oregon
Oregon's Measure 50 (1997) caps annual increases in assessed value at 3%. The real market value can be appealed, but the assessed value is the lower of real market value or the capped maximum assessed value. Appeals start at the county Property Value Appeals Board (PVAB) — renamed from the Board of Property Tax Appeals in 2024 — by December 31; the Tax Court Magistrate Division hears appeals of PVAB orders within 30 days, and is not where a homeowner files first.
Hearing Types Available
1
County Assessor review2
County Property Value Appeals Board (PVAB)3
Magistrate Division of Oregon Tax Court4
Regular Division of Oregon Tax CourtValid Grounds for Appeal
Overvaluation (real market value)
Incorrect maximum assessed value
Denial of exemption