Oregon Property Tax Appeals Process Changes for Homeowners

 Oregon Property Tax Appeals: What Property Owners Should Know

Oregon property owners who believe their property has been assessed at an incorrect value have the right to appeal through the county Property Value Appeals Board (PVAB).

The process is based on the value of the property, rather than simply the amount of property tax owed. According to the Oregon Department of Revenue, most property-value appeals must be filed after tax statements are mailed and by December 31, or the next business day when December 31 falls on a weekend or legal holiday.

How the Appeals Process Works

If you believe your property’s assessed value is too high, you can:

  1. Review your property tax statement and the values listed for your property.
  2. Contact your county assessor’s office if you have questions about the assessment.
  3. File a petition with the county Property Value Appeals Board if you believe the value is incorrect.
  4. Submit supporting evidence showing what you believe the property’s market value should be.

The Oregon Department of Revenue says useful evidence may include recent comparable sales, an appraisal, documentation of an arm’s-length sale, or information about significant repair or construction costs.

Important Deadlines

For most regular property-value appeals, the deadline is December 31.

If you disagree with a PVAB decision, the next appeal generally goes to the Magistrate Division of the Oregon Tax Court, and that appeal must be filed within 30 days of the board’s decision being mailed or delivered at the hearing.

Because different types of property-tax issues can have different deadlines, property owners should confirm the applicable deadline for their specific situation.

What Property Owners Can Do

If you’re considering an appeal:

  • Review your assessment carefully when your tax statement arrives.
  • Check the property’s characteristics for accuracy.
  • Gather recent comparable sales and other evidence of market value.
  • Document significant property conditions or repairs that could affect value.
  • Contact your county assessor or PVAB clerk about the correct forms and filing requirements.
  • Keep track of the December 31 deadline for a regular property-value appeal.

The Oregon Department of Revenue emphasizes that evidence should focus on the value of the property being appealed, rather than simply comparing your tax bill with a neighbor’s.

What This Means for Homeowners and Buyers

Understanding the assessment process can be especially important when buying or selling property. Property taxes are based on the property’s taxable assessed value, and an appeal of real market value does not necessarily result in a lower tax bill.

Homeowners should review their assessment and understand the applicable deadlines rather than waiting until the last minute to gather supporting information.

Reliable Resources

  • Oregon Department of Revenue — property-tax appeals and filing guidance
  • County Assessor’s Office — property valuation and assessment information
  • Property Value Appeals Board (PVAB) — county-level property-value appeals
  • Oregon Tax Court — appeals following a PVAB decision

Property-tax procedures and deadlines can vary depending on the type of assessment or appeal. Property owners should confirm the current requirements with their county assessor or the Oregon Department of Revenue before filing.