Lane County, OR Property Tax Appeals: Dec 31, 2026 Deadline

Lane County, Oregon homeowners who think their real market value is too high file a petition with the Lane County Property Value Appeals Board (PVAB). The deadline is December 31, 2026: petitions delivered by hand must arrive by 4:00 p.m., and mailed petitions must be postmarked by that date. Filing opens the day after tax statements are mailed. The fee is $35 per tax account, and hearings run on Zoom.

Rules for the rest of Oregon are in our Oregon property tax appeal guide.

2026 deadline and where to file

Status as of October 10, 2026.

• Filing opens: the day after tax statements are mailed (statements go out in October).
• Filing deadline: December 31, 2026, 4:00 p.m. for hand delivery, or postmarked by that date.
• Assessment date: January 1, 2026. Your evidence has to show what the home was worth on that date.
• Board sessions: begin on or after the first Monday in February 2027 and end no later than April 15, 2027.
• Fee: $35 per tax account. Multiple accounts with the same owner in the same subdivision cap at $350.
• Where to file: Lane County Clerk, Property Value Appeals Board, Lane County Deeds and Records, 125 East 8th Avenue, Eugene, OR 97401. Fax 541-682-3330. Evidence can be emailed as a PDF with your account number and name in the subject line.
• Evidence deadline: at least two business days before your hearing. Anything later is not considered.

If you miss the December 31 date or want to contest a prior year, Lane County's page says to file with the Magistrate Division of the Oregon Tax Court.

How assessments work in Lane County

Oregon values property under Measure 50, which gives each home three numbers. Real market value (RMV) is what the assessor thinks the property would sell for on the January 1 assessment date. Maximum assessed value (MAV) is the greater of 103 percent of last year's assessed value or 100 percent of last year's MAV, so it rises by about 3 percent a year unless you add or rebuild something. Assessed value (AV) is the lesser of RMV and MAV, and it is the number your tax is calculated on.

That structure shapes the appeal. If your MAV is well below your RMV, lowering RMV may not change your bill at all. Lane County's board can review RMV, MAV, specially assessed value and AV, and also values added to the roll before December 1. Check the three numbers on your statement first and file where a change would move your AV.

Exemptions and their deadlines

Oregon has no general homestead exemption and no exemption based only on age or income. The programs homeowners ask about are:

• Senior and disabled homeowner tax deferral: the state pays your county taxes and places a lien on the home. File with the county assessor between January 1 and April 15, or file late from April 16 through December 1 with a late fee (for 2026, the fee runs from a $20 minimum to a $180 maximum). The 2026 household income limit is $70,000. This is a loan against the home with interest, so read the program terms before applying.
• Disabled veteran or surviving spouse exemption: file a claim with the county assessor on or before April 1 before the tax year. The exemption is not automatic and does not transfer between properties. A new claim is due by April 1 if ownership or use of the home changes.

Lane County's assessor exemptions page links the veteran and active-duty military claim forms.

How to appeal, step by step

1. Read your tax statement. The statement mailed in October shows three numbers: real market value (RMV), maximum assessed value (MAV) and assessed value (AV). Your tax is calculated on the lesser of RMV and MAV, so the number you can usually move is RMV.
2. Call the Assessor first. The Lane County Assessor can explain how your value was set and sometimes corrects a record error without a petition. The Assessor's Office number on the county page is 541-682-4321.
3. Build your evidence of value as of January 1, 2026. A recent arm's-length sale, a fee appraisal, comparable sales close to your home, a listing price below the roll value, or written repair estimates all count. The board looks at market value. The amount of tax you pay is not evidence.
4. File one petition for each tax account with the Lane County Clerk (PVAB) by the December 31, 2026 deadline. Real property petitions and instructions are on the county page.
5. Attend your hearing or submit written evidence. Lane County hearings are held on Zoom. You can appear yourself, send someone to represent you, or submit written evidence only. You are notified at least five days ahead.
6. Read the board's order. If you disagree, you can file a complaint with the Magistrate Division of the Oregon Tax Court within 30 days of the order date.

What property taxes cost in Lane County

The U.S. Census Bureau's American Community Survey (2020-2024 five-year estimates) puts the median real estate tax paid by Lane County homeowners at $3,536 a year, against a median home value of $430,600. That is an effective rate of about 0.82% of home value (median tax divided by median value). It is a countywide figure: your own rate depends on your city, school district and special districts, so read the rate on your actual bill. About 95,774 homes in the county are owner-occupied. Source: Census Reporter, tables B25103 and B25077.

Check your value before you file

Start with the free Grove Hopper over-assessment check: enter your address and we compare your assessment to the data and tell you whether an appeal looks worth your time. If it does, we prepare your appeal documents. You review, sign and file them yourself with the Lane County Property Value Appeals Board. We do not file for you or represent you, and we are not attorneys, accountants or a tax firm.

Contacts

• Lane County Assessor: 541-682-4321
• Lane County Clerk, Property Value Appeals Board: 125 E. 8th Ave., Eugene, OR 97401 · 541-682-4275 · fax 541-682-3330 · PVAB@lanecountyor.gov
• Oregon Tax Court, Magistrate Division: 1163 State Street, Salem, OR 97301