Marion County, OR Property Tax Appeals: Dec 31 Deadline

Marion County, Oregon homeowners appeal their property's value to the Marion County Property Value Appeals Board (PVAB), run through the County Clerk's Office in Salem. For 2026, appeals can be filed between October 15 and December 31, 2026. Hand-delivered petitions must be received by 5 p.m. on December 31. Faxed and emailed petitions must be received before midnight that day, and mailed petitions must be postmarked by December 31.

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 window: October 15 through December 31, 2026.
• Hand delivery: received by 5 p.m. on December 31, 2026.
• Fax or email: received before midnight on December 31, 2026. Emailed petitions get a confirmation of receipt within two business days.
• Mail: postmarked no later than December 31, 2026.
• Where to file: Marion County Clerk's Office, Property Value Appeals Board, PO Box 14500, Salem, OR 97309. Phone 503-588-3578. Email pvab@co.marion.or.us.
• One petition per account. Only the owner, or a person the owner authorizes, can sign it.
• Value date: January 1, 2026.

The Clerk's page recommends calling the Assessor's Office at 503-588-5144 before you file, because the Assessor can sometimes make a change without a petition.

How assessments work in Marion County

Oregon's Measure 50 gives each property a real market value (RMV), a maximum assessed value (MAV) and an assessed value (AV). RMV is the assessor's estimate of what the property would sell for on January 1. MAV grows by up to 3 percent a year unless the property changes through new construction, a major remodel or similar exceptions. AV is the lesser of the two, and tax is figured on AV.

Marion County's appeals page puts it plainly: the board wants evidence of market value on January 1, 2026. Comparing your tax bill with your neighbor's bill, or your roll value with theirs, does not prove market value. Useful evidence includes a recent arm's-length sale, a fee appraisal, a listing on the open market at a price below the roll value, or recent sales of similar properties with adjustments for differences.

Exemptions and their deadlines

Marion County's assessor page says Oregon has no homestead exemption, and that exemptions are never automatic. Application periods vary by program.

• Senior and disabled homeowner deferral: applications go to the county assessor from January 1 to April 15. Late applications can be filed from April 16 through December 1 with a late fee. The state pays the county taxes and records a lien, and you recertify every two years.
• Disabled veteran or surviving spouse exemption: claim with the county assessor on or before April 1 before the tax year. The assessor's veterans and public safety officer exemption contact is 503-588-5144.
• Surviving spouse of a public safety officer killed in the line of duty: claim due on or before April 1 before the tax year, in counties that have adopted the exemption.

The next date for these programs is April 1 or April 15, 2027.

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 Marion County Assessor can explain how your value was set and sometimes corrects a record error without a petition. Phone 503-588-5144.
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 Marion 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. Marion County lists the board session as "to be announced" on its 2026 page. Send your evidence with the petition. You may bring more to the hearing, and evidence given to the board is kept and not returned.
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 Marion County

The U.S. Census Bureau's American Community Survey (2020-2024 five-year estimates) puts the median real estate tax paid by Marion County homeowners at $3,490 a year, against a median home value of $416,400. That is an effective rate of about 0.84% 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 79,054 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 Marion 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

• Marion County Assessor: 503-588-5144
• Marion County Clerk, Property Value Appeals Board: PO Box 14500, Salem, OR 97309 · 503-588-3578 · fax 503-373-4408 · pvab@co.marion.or.us
• Oregon Tax Court, Magistrate Division: complaint due within 30 days after the board order is mailed