Oregon Property Owners Can Appeal Their Property Tax Values
Oregon property owners who believe their property’s taxable value has been assessed incorrectly can challenge the valuation through the state’s property-tax appeal process.
For most county-assessed residential and commercial properties, appeals begin with the Property Value Appeals Board (PVAB) in the county where the property is located. The Oregon Department of Revenue provides county-specific information for property owners seeking to file an appeal.
Why Property Assessments Matter
Oregon calculates property taxes using the property’s taxable assessed value. The Department of Revenue explains that the taxable assessed value is generally based on the lesser of the property’s maximum assessed value or real market value, subject to applicable rules and exemptions.
Property owners who believe the assessor’s valuation does not accurately reflect the property’s value can review the assessment and provide evidence supporting a different valuation.
How the Appeal Process Works
For most regular property-value appeals, property owners must first receive their tax statement and then file a petition with the PVAB clerk in the county where the property is located.
The standard deadline is December 31, or the next business day when December 31 falls on a weekend or legal holiday. Petition forms are available through the county clerk or assessor’s office.
The board reviews the appeal and considers the evidence submitted by the property owner and the assessor. Property owners may choose to appear at the hearing, although the board can also make a decision based on the submitted evidence.
What Evidence Can Help?
Property owners should provide information that supports their position about the property’s value. Depending on the circumstances, this could include:
- Recent comparable property sales
- Documentation showing property characteristics or improvements
- Evidence concerning the property’s condition
- Photographs or other supporting documentation
- Information that may show an error in the assessor’s property records
The Oregon Department of Revenue recommends that property owners review the information used to determine the property’s value and provide evidence supporting their requested change.
What Happens After the County Decision?
If a property owner disagrees with a PVAB decision involving property value, the next level of appeal is generally the Magistrate Division of the Oregon Tax Court.
The Oregon Department of Revenue currently states that a property-value appeal to the Tax Court must generally be filed within 30 days after the PVAB’s order is mailed or delivered at the hearing.
The Oregon Tax Court also provides an online e-filing option for tax appeals, although this is a court filing system and should not be confused with a new statewide county property-tax appeal portal.
What Oregon Property Owners Should Know
Property owners who question their assessment should start by contacting the assessor’s office in the county where the property is located. The Oregon Department of Revenue maintains a directory of county assessor offices and PVAB contacts.
Because filing requirements and deadlines can depend on the type of property-tax issue involved, homeowners and investors should confirm the applicable procedure directly with their county before submitting an appeal.
For most regular property-value appeals, the key deadline to remember is December 31, rather than a general 30- or 45-day period.