Oregon Property Tax Appeal Guide
Oregon values property at real market value but taxes the lower maximum assessed value, which Measure 50 limits to 3% annual growth.
100%
Statutory percentage
December 31 (Magistrate Division, Oregon Tax Court)
Verified July 2026 — confirm on your notice
Or. Rev. Stat. § 309.100 (petitions to board of property tax appeals)
Governing state code
How to File in Oregon
Review the tax statement mailed in October showing real market and assessed values.
File a petition with the county Board of Property Tax Appeals (BOPTA) by December 31.
Provide comparable sales supporting a lower real market value.
Present your case at the BOPTA hearing.
Appeal to the Oregon Tax Court Magistrate Division if needed.
Deadlines and ratios vary by county and change over time — always confirm with your local assessor. This is general information, not legal advice.
Are you actually over-assessed in Oregon?
Check this property against recent comparable sales for $4.99. If the evidence says you have no case, you know that before you spend a filing deadline on it — and if it does, the same $4.99 is credited toward the full appeal packet.
A worked example in Oregon
Say the assessor values your home at $400,000, but comparable sales show it is really worth $350,000 — a $50,000 over-assessment. Oregon taxes the full market value, so the taxable amount drops by the same amount. At a typical effective rate of ~1.5%, that is about $750 back in your pocket every year until the value is corrected.
Illustration only. Your actual rate, exemptions, and savings depend on your county and taxing districts — run your own numbers.
Common grounds for a Oregon appeal
Over-market valuation. Comparable sales of similar nearby homes closed below the value the assessor placed on yours.
Errors in the property record. The county has the wrong square footage, bedroom or bathroom count, lot size, or condition on file.
Unequal (non-uniform) assessment. Comparable properties in your area are assessed for less than yours, regardless of market value.
Physical or external problems. Deferred maintenance, functional issues, or an external nuisance depress what a buyer would pay.
Overvaluation (real market value) · Incorrect maximum assessed value · Denial of exemption
Don’t overlook exemptions
An appeal lowers your value, but exemptions cut your taxable base directly — and both stack. Most owners qualify for a homestead exemption on their primary residence, and many states add relief for owners over 65, veterans, and people with disabilities. Confirm you are enrolled with your Oregon county assessor before filing — it is the fastest saving most people miss.
- Senior/Disabled Deferral Full deferral (lien on property)
- Age 62+ or disabled, income limits
- Disabled Veteran Exemption Up to $24,793 assessed value
- Service-connected disability
- Low-Income Senior Exemption Varies
- Age 62+, income limits
Who hears a Oregon appeal
Your appeal is decided by County Property Value Appeals Board → Oregon Tax Court (Magistrate Division) — the value itself is set by the County Assessor, which is who you are disagreeing with.
- 1
County Assessor review
- 2
County Property Value Appeals Board (PVAB)
- 3
Magistrate Division of Oregon Tax Court
- 4
Regular Division of Oregon Tax Court
Each stage has its own deadline. Missing the first one usually closes the later ones for that tax year.
Key Oregon statutes
The sections a Oregon appeal is argued under. Quote one exactly as written — a paraphrased or renumbered citation is worse than none.
- ORS §308.205
- Real Market Value
- ORS §308.146
- Maximum Assessed Value
- ORS §309.100
- Petition to the Property Value Appeals Board
- ORS §305.275
- Appeal to Magistrate Division
- ORS §307.250
- Homestead Exemption
- ORS §310.630
- Property Tax Deferral
Official Oregon resources
These are state government sites. The form and portal you actually file through are published by your county assessor.
Oregon property tax appeal questions
- When is the deadline to appeal property taxes in Oregon?
- December 31 (Magistrate Division, Oregon Tax Court). Verified July 2026. Deadlines vary by county and change from year to year, so always confirm the date printed on your own assessment notice before you file.
- Who decides a property tax appeal in Oregon?
- County Property Value Appeals Board → Oregon Tax Court (Magistrate Division) hears it. The full path is: County Assessor review, then County Property Value Appeals Board (PVAB), then Magistrate Division of Oregon Tax Court, then Regular Division of Oregon Tax Court.
- What is the assessment ratio in Oregon?
- 100% of real market value (taxed on assessed value, capped at 3% annual increase). That is the share of value your bill is calculated on, so lowering the assessed value lowers the bill proportionally.
- What grounds can I appeal on in Oregon?
- Oregon recognises these grounds: Overvaluation (real market value), Incorrect maximum assessed value, Denial of exemption. Overvaluation is the most common — you show comparable sales that closed below your assessed value.
- What property tax exemptions does Oregon offer?
- Senior/Disabled Deferral — Full deferral (lien on property), for age 62+ or disabled, income limits; Disabled Veteran Exemption — Up to $24,793 assessed value, for service-connected disability; Low-Income Senior Exemption — Varies, for age 62+, income limits. Exemptions reduce your taxable base directly and stack with an appeal, so check both.
- What is the average property tax rate in Oregon?
- About 0.81% of market value per year statewide. Your own rate depends on your county and its taxing districts, so treat this as a benchmark rather than your bill.
Oregon Tax Estimator
$0 / yr
Based on 100% ratio & avg. millage. Estimate only.
Generate your Oregon appeal packet
Check your property for $4.99 (credited), then get the full comparable-sales packet and AI appeal letter for a flat $29 — $19 at launch.