Oregon Property Tax Appeals: December 31 Deadline

How Oregon Property Tax Appeals Work

Oregon property is valued by the county assessor as of January 1, and the tax year runs July 1 to June 30. The value shows on the tax statement mailed in October. The first stop for most appeals is the county Property Value Appeals Board (PVAB), formerly called the Board of Property Tax Appeals. After that, the Magistrate Division of the Oregon Tax Court, then the Regular Division. Oregon Department of Revenue, How to Appeal Your Property Value

The Deadline: December 31

You file your petition with the county clerk's office in the county where the property is located, after tax statements are mailed and by December 31. If December 31 is a Saturday, Sunday or legal holiday, the deadline moves to the next business day. Forms are available from the county clerk or assessor, or from the Department of Revenue website. Washington County's board page says petitions must be postmarked or delivered to the county clerk between late October, when statements are mailed, and the deadline. Oregon Department of Revenue, How to Appeal Your Property Value Oregon DOR, Appeals Washington County, Property Value Appeals

The statute says the same: petitions are filed with the clerk of the board in the period after the tax statements are mailed or delivered for the current year and ending December 31. ORS 309.100

RMV, MAV and Assessed Value: Know What You Are Appealing

Your tax statement shows RMV and AV. MAV does not appear on most statements. The Department of Revenue defines the terms this way:

• Real market value (RMV): what the assessor says your property would sell for on the open market on January 1.
• Maximum assessed value (MAV): the greater of 103 percent of the prior year's assessed value or 100 percent of the prior year's MAV. MAV can grow faster than 3 percent when an "exception" occurs, such as new construction or additions, major remodeling or reconstruction, a partition or subdivision, or disqualification from special assessment or exemption. General maintenance and repair and minor construction do not count.
• Assessed value (AV): the lesser of RMV or MAV. This is the value used to calculate your tax.

PVAB can hear appeals of RMV, MAV, specially assessed value and AV, but its power to reduce MAV and AV is limited to the calculation allowed by law. The department's examples of when an RMV appeal can reduce your tax include the board lowering RMV below the AV on the roll, lowering the value of new construction added in the previous year, or lowering RMV enough to meet constitutional tax limits. If your RMV is far above your AV, a cut to RMV may not change your tax. Oregon Department of Revenue, How to Appeal Your Property Value

What Evidence Works

Most appeals turn on RMV, so you need evidence of the market value of your property as it stood on January 1 of the assessment year. The department suggests an independent appraisal or similar properties that sold close to January 1. It says that comparing your home's tax roll value or tax bill to your neighbor's is generally not considered satisfactory evidence. Oregon Department of Revenue, How to Appeal Your Property Value

The Board Hearing

The board considers appeals between the first Monday in February and April 15. If you want to appear, PVAB sends written notice of the time and place. If you choose not to appear, the board decides based on the evidence you submit with the petition, and it notifies you in writing. Hearings are informal and you do not need an attorney. Washington County confirms the owner can sign the petition and represent themselves. Oregon Department of Revenue, How to Appeal Your Property Value Washington County, Property Value Appeals

If the Board Says No: Oregon Tax Court

• Magistrate Division: file a written complaint within 30 days after the board's order is mailed or personally delivered to you. Washington County lists a $50 filing fee and says magistrate trials are informal.
• Regular Division: from the magistrate's decision, file with the court clerk within 60 days. This trial is formal, and most people prefer a lawyer, though you may represent yourself.
• Oregon Supreme Court: the next appeal from a Tax Court decision.
• Non-value issues such as an exemption denial, disqualification from special assessment or an omitted property assessment go to the Magistrate Division within 90 days of the action.

Under limited circumstances, the Magistrate Division may hear an appeal if you missed the PVAB deadline. Do not plan on it. Oregon Department of Revenue, How to Appeal Your Property Value Oregon DOR, Appeals

Where the Windows Stand Now

Oregon's window is open now. Tax statements went out in October and the PVAB deadline is December 31, 2026, a Thursday. The county guides below show that date with a live countdown.

Where Grove Hopper Fits

Grove Hopper is a research tool. We look at your property, flag whether it looks over-assessed and prepare your appeal documents. You review, sign and file them with the county clerk yourself. We are not attorneys, accountants or a tax firm. The free check is at the top of this page.

Pick your county below for its petition process and filing details.