State Guide

How to Appeal Your Property Taxes in Oregon (2026 Guide)

Published July 12, 2026

If you own a home in Oregon, your county assessor sets its Real Market Value — what it would sell for — but thanks to Measure 50, that's only part of the story. Oregon's system is unusual, and understanding it is the difference between an appeal that cuts your bill and one that doesn't.

The Oregon deadline: December 31

Oregon's appeal goes to your county Property Value Appeals Board (PVAB) — renamed from BOPTA in 2023 — and the petition is due by December 31, after tax statements mail in late October (ORS 309.100). If December 31 lands on a weekend or holiday, it rolls to the next business day. It's a fixed statewide date, so it's easy to plan around.

If the board's order doesn't resolve it, you can appeal to the Oregon Tax Court's Magistrate Division within 30 days of the order.

How Oregon assesses your home (Measure 50)

Here's what makes Oregon different. Your home carries three values:

• Real Market Value (RMV) — what it would sell for.
• Maximum Assessed Value (MAV) — a capped value that can rise only about 3% a year under Measure 50 (Or. Const. Art. XI §11).
• Assessed Value (AV) — the value you're actually taxed on, which is the lower of the RMV and the MAV (ORS 308.146).

You appeal the RMV. But because the MAV has been capped at ~3% growth for years, for many homes the MAV already sits well below market — meaning a lower RMV only cuts this year's bill if it drops below your MAV.

Category	Oregon
Assessment basis	Taxed on Assessed Value = lower of Real Market Value and Maximum Assessed Value (ORS 308.146)
Appeal deadline	December 31 — petition to the Property Value Appeals Board (ORS 309.100)
Where you file	Property Value Appeals Board → Oregon Tax Court (Magistrate Division)
Assessment cap	Yes — Measure 50 caps MAV growth at ~3%/yr (Or. Const. Art. XI §11)
Can the board raise your value?	No — the board only lowers; Tax Court is de novo

So before you appeal, compare your RMV to your MAV on your tax statement. If your RMV is already close to or below your MAV, lowering it cuts your bill; if a big gap remains, an appeal mainly protects you in a falling market (when RMV can dip below MAV) or corrects an RMV that's simply wrong.

Building your case

Because you're challenging your home's Real Market Value, the winning evidence is recent, nearby comparable sales — homes like yours in size, age, and condition — not listing prices or online estimates. Oregon values are set as of the January 1 assessment date, so use sales close to that date. Three or four solid comps with clear adjustments carry far more weight than a complaint that the number "feels high."

The reassuring part: the Property Value Appeals Board only hears requests to lower your value — it won't raise it on your own petition. The one caution is escalation: the Oregon Tax Court hears the case de novo, where the assessor can argue for a higher value, so the board is low-risk and court is the riskier step.

Filing at the county level

Every Oregon county runs its own Property Value Appeals Board, and the mechanics — where to file your petition, the forms, and hearing schedules — vary across all 36 counties. We're building out county-specific guides with the filing office and local notes for each. In the meantime, use PROppeal to pull licensed comparable sales for your address and confirm your filing logistics with the county clerk.

Get your case built

You don't need to wait on a county-specific guide to start. PROppeal pulls licensed comparable sales for your address, works from your home's Real Market Value, and — crucially for Oregon — helps you see whether a lower RMV would actually drop below your MAV and cut this year's bill, before the December 31 deadline.

Property tax rules and deadlines vary by jurisdiction and can change — verify with your county before relying on this.