Oregon Property Tax Appeal — 2026 Guide
220 days until the Oregon property tax appeal deadline
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| Deadline | December 31, 2026 — ORS 309.100(2) |
|---|---|
| Lien date | |
| Appeal body | Property Value Appeals Board (PVAB) |
| Primary form | Form OR-B-RPP — Property Value Appeals Board Real Property Petition |
| Portal | Varies by county |
| Can value increase | No — review body cannot increase value above current assessment |
How to Appeal Your Property Tax Assessment in Oregon
The general appeal process in Oregon:
- Meet the deadline: File a petition with the clerk of the county Property Value Appeals Board (PVAB) during the period after the tax statements are mailed for the current tax year (statements are mailed by October 25) and ending December 31. If December 31 falls on a Saturday, Sunday, or legal holiday, the deadline moves to the next business day.
- File a appeal: Contact your county's PVAB or file online through your county's online portal.
- Gather evidence: Market analysis, recent comparable sales, and documentation of property defects or errors.
- Attend your hearing: Present your evidence to the Property Value Appeals Board.
- Escalate if needed: After the initial hearing, consider County Property Value Appeals Board (PVAB; formerly the Board of Property Tax Appeals / BoPTA) — file a petition (Form OR-B-RPP) with the board clerk by December 31 (ORS 309.100).
Evidence and Hearing Tips
Strong evidence for a Oregon property tax appeal typically includes comparable sales data, a recent licensed appraisal, and documentation of any property defects or errors in your assessment record.
Hearings are conducted by the Property Value Appeals Board (PVAB). Most appeals are resolved informally before a formal hearing.
General Property Tax Appeal Questions
- Is it worth appealing my property taxes?
- How do I appeal/protest my property taxes?
- When is the property tax appeal deadline in my state?
- What evidence do I need for a property tax appeal?
- Can my taxes go up if I appeal?
- Will appealing lower my home's resale value?
- How do I find comps for a property tax appeal?
- How much can I save by appealing?
- Do I need a lawyer to appeal property taxes?
- Why did my assessed value go up so much?
- What's the difference between market, assessed, and taxable value?
- What should I say at the hearing?
- How do I appeal property taxes without a lawyer?
- How much do tax protest companies charge?
- What goes in a property tax appeal letter or template?
- Can I appeal if I just bought the house?
- What if my square footage on the record is wrong?
- What happens at a property tax appeal hearing?
- I missed the deadline — what can I do now?
- What is the property tax appeal success rate?