Clackamas County, Oregon Property Tax Appeal Guide (2026)

If you disagree with the value on your Clackamas County property tax statement, your petition must be received or postmarked no later than Thursday, December 31, 2026, at 5 p.m. File the state's Real Property Petition (form 310.063) — or the Personal Property Petition (310.064) for business personal property — with the Clackamas County Property Value Appeals Board (PVAB) at 1710 Red Soils Court, Suite 100, Oregon City, OR 97045. Clackamas County calls its appeal body the PVAB rather than "BOPTA," but it is the same statutory county board every Oregon county convenes each year. Submit five copies of your petition and evidence; the county's published appeal instructions do not list a dollar filing fee, which appears to differ from some other Oregon counties, so confirm current fee status with the PVAB clerk at 503-655-8662 or pvab@clackamas.us before filing.

How assessments work in Clackamas County

Oregon's Measure 50 system is not a simple percentage-of-market-value system, and misunderstanding it is the most common mistake owners make when deciding whether to appeal. Every property has three numbers: Real Market Value (RMV), the assessor's estimate of what the property would sell for as of January 1; Maximum Assessed Value (MAV), a capped value that generally cannot grow more than 3% per year; and Assessed Value (AV), simply the lower of RMV and MAV. Taxes are calculated on AV, not RMV. MAV can jump beyond 3% only through an "exception" event — new construction, remodeling, a lot line adjustment, subdivision, or rezoning. Because AV is the lesser figure, in many Clackamas County neighborhoods where values have risen steadily, MAV sits well below RMV and AV tracks MAV rather than RMV. That creates a critical, easy-to-miss consequence: if your RMV is inflated but your AV is already capped below it, winning an RMV appeal may not lower your tax bill at all. Compare RMV to MAV on your statement before you file, not just RMV to what you think your home is worth.

Whether you should appeal

An appeal is worth pursuing when your AV — not just your RMV — looks too high relative to comparable properties, or when your RMV sits at or below your MAV so a successful RMV reduction would actually lower your AV and your bill. It's also worth appealing if the county's property record contains a factual error (wrong square footage, incorrect lot size, a feature that no longer exists, undocumented damage), or if a recent appraisal or comparable sales meaningfully contradict the assessor's RMV. If your AV is already well below your RMV, run the math first: a lower RMV alone won't change your AV unless it drops below the current MAV. The PVAB's own procedures state the board is legally prohibited from considering financial hardship — appeals must be argued on value, not ability to pay.

Step-by-step how to file

Pull your current tax statement (mailed late October) and review the RMV, MAV, and AV for your account. Gather evidence: comparable sales, a private appraisal, photos, or corrected property characteristics. Download the appropriate petition — Real Property Petition (310.063) for most residential and commercial parcels, or Personal Property Petition (310.064) for business personal property — from the county's PVAB forms page and follow the instructions. Complete, sign, and attach evidence, then make five copies of the full packet, since the board requires five sets. Mail to the PVAB at 1710 Red Soils Court, Suite 100, Oregon City, OR 97045, postmarked no later than December 31, 2026, or deliver in person by 5 p.m. that day; the county's instructions describe no online e-filing option, so plan for mail or in-person delivery. Keep a copy of everything and proof of mailing.

What happens after

The PVAB is a three-member citizen volunteer board that holds hearings from February through April 15 of the following year (for a 2026 petition, into 2027). The board strongly recommends attending, in person or via the Zoom option the county provides, to support your evidence directly. After the hearing you'll receive a written order on your account's value. If you disagree with the PVAB's order, or missed the December 31 deadline with a qualifying reason, the next step is the Oregon Tax Court's Magistrate Division (503-986-5650), which has its own deadlines and evidentiary standards separate from the county process.

Local tips

Before filing, check the county's Value History under Measure 50 lookup and the CMap property information tool to see your RMV and MAV trend over recent years — this quickly shows whether your AV is capped well below RMV. If cost, not value, is your real concern, look at Oregon's statewide relief programs alongside or instead of an appeal: the Senior and Disabled Property Tax Deferral Program lets qualifying homeowners have the state pay their county property taxes, subject to a 2026 household income limit of $70,000 and a home value cap, with the deferred amount becoming a repayable lien; Oregon also offers a partial property tax exemption for disabled veterans and surviving spouses or registered domestic partners of veterans, filed through the county assessor. Oregon has no general statewide homestead exemption, so most owners' real lever is a successful AV-moving appeal or one of these targeted programs. For general assessment questions, reach the Clackamas County Assessor's office at 503-655-8671 or propertytaxinfo@clackamas.us.