Washington County, OR Property Tax Appeal: PVAB Deadline 2026

In Washington County, Oregon, a property tax appeal means filing a petition with the Property Value Appeals Board (PVAB), formerly known as the Board of Property Tax Appeals (BOPTA). The petition window opens in late October, when annual tax statements are mailed, and the county says petitions must be postmarked or delivered to the county clerk's office by December 31, 2026 (or the next business day if that date falls on a weekend or holiday). There is no filing fee, hearings are informal, and the county says a property owner is not required to have an attorney present. Washington County taxes property on whichever is lower of two figures — Real Market Value (RMV), the price the property would likely sell for on January 1, and Maximum Assessed Value (MAV), which state law allows to grow no more than 3% per year — so a successful RMV appeal only lowers your tax bill if your RMV is currently below your MAV.

How assessments work in Washington County

The Washington County Department of Assessment & Taxation values property as of January 1 each year and conducts routine reappraisals of specific areas each fall to keep records current with market conditions. For the 2025-26 tax year, the county mailed roughly 207,000 property tax statements between October 17 and 21, reflecting values set the prior January 1.

The county's own FAQ explains the three figures that determine your bill: Assessed Value (AV) is what you're actually taxed on, and it equals whichever is lower — the Maximum Assessed Value or the Real Market Value. Maximum Assessed Value (MAV) is capped so it cannot grow by more than 3% of the prior year's assessed value. Real Market Value (RMV) is the current, uncapped market price the Assessor's office estimates. Because AV is the lower of the two figures, many properties are taxed on MAV even when RMV is higher — which means a PVAB appeal only reduces your tax bill when your property's RMV is at or below its MAV. If your RMV is already well above your MAV, winning an RMV reduction may not change what you owe until the gap closes.

Whether you should appeal

Before filing a formal petition, Washington County directs owners to call the Appraisal division first — 503-846-8826 for residential, commercial, farm/rural, or industrial property, or the same line for manufactured homes — to discuss the value directly with an appraiser. If you still disagree after that conversation, you may file with the PVAB.

Good evidence for a PVAB petition addresses your property's Real Market Value as of January 1 of the assessment year, such as:

• Recently recorded deeds or a recent arm's-length sale of the property
• Current listings or comparable sales of similar nearby properties
• A recent independent appraisal
• Construction bids or cost documentation for condition issues

The PVAB's authority is limited to real market value and late-filing penalties — it does not hear disputes over the tax amount itself, exemptions, or disqualifications, which follow a separate 90-day appeal window under Oregon Department of Revenue rules.

Step-by-step how to appeal

1. Call the Appraisal division. Reach out to 503-846-8826 to discuss your value informally before filing — many disagreements are resolved without a formal petition.
2. Get the petition form. Washington County's PVAB petition form (Oregon's statewide Form OR-B-RPP) becomes available by mid-October each year; request it by calling 503-846-3854 or through the county website.
3. File before December 31. Mail or deliver your completed petition to Washington County Property Value Appeals Board, 155 N. First Ave., Suite 130-MS9, Hillsboro, OR 97124, or submit by email to the address listed on the county's PVAB page. There is no filing fee.
4. Attach your evidence. Include documentation supporting your requested value — deeds, listings, appraisals, or construction bids — with the petition.
5. Decide whether to attend the hearing. PVAB hearings for petitions are generally held from the first Monday in February through April 15, and are offered in person at the Public Services Building (155 N. First Ave., Room 120), by Zoom, or by phone. You may request to be present and testify, or let the board decide based on your written petition alone.
6. Appeal further if you disagree with the PVAB's order. If you disagree with the board's decision on value, Oregon law gives you 30 days from the date the board's order is mailed or delivered to file a complaint with the Magistrate Division of the Oregon Tax Court (503-986-5650, 1163 State St, Salem, OR 97301-2563). The Tax Court may also consider a late appeal if there was good cause or if a residential property's value was off by 20% or more.

Exemptions and deferrals: a separate way to lower your bill

These programs don't change your RMV, but they can reduce what you owe:

• Veteran's property tax exemption — available if you're a veteran with a 40%-or-more disability rating, or the surviving spouse or registered domestic partner of a veteran, and the property is your Oregon primary residence. The filing period runs January 1 through April 1. Disabled veterans need a DD-214 and a VA disability certificate dated within the last 3 years; surviving spouses need a DD-214, marriage certificate, and the veteran's death certificate.
• Senior and Disabled Citizens Deferral — homeowners age 62 or older may qualify to have the Oregon Department of Revenue pay their property taxes each year as a loan, secured by a lien on the property and charged 6% interest. Eligibility requires owning and living in the property for at least the prior 5 years.

Call Washington County Special Programs at 503-846-8741 for either program.

Key dates

• January 1, 2026 — Assessment date for the 2026-27 tax year.
• Mid-October 2026 — PVAB petition forms become available; tax statements typically mailed in the following weeks.
• December 31, 2026 — Deadline to file a PVAB petition for the 2026-27 assessment (or the next business day if this falls on a weekend/holiday).
• First Monday in February – April 15, 2027 — PVAB hearing period for petitions filed by the December 31, 2026 deadline.
• 30 days from your PVAB order — Deadline to appeal to the Oregon Tax Court's Magistrate Division if you disagree with the board's decision.

Local tips

• Call the Appraisal division (503-846-8826) before you file — the county specifically routes value questions there first, and many concerns are resolved without a formal PVAB petition.
• Because Assessed Value is the lower of RMV and MAV, check both figures on your tax statement before appealing; if your MAV is already well below your RMV, an RMV win may not lower your bill this year.
• PVAB attendance is optional — you can let the board decide from your written petition and evidence alone if you can't attend a hearing.
• The PVAB only handles value and late-filing penalties; exemption and disqualification disputes run on a separate 90-day clock, so don't wait for the December 31 deadline if your issue is an exemption.
• Veteran and senior/disabled programs are filed on entirely different calendars (January 1 – April 1, and ongoing, respectively) than the PVAB appeal — track them separately.