Appealing Your Property Tax Assessment in Oregon
Deadlines and steps to appeal a property tax assessment in Oregon, and when property taxes are due.
Short answer: The tax statement mailed in October is also the value notice. Appeals generally start with a petition to the county Property Value Appeals Board (PVAB), filed with the county clerk between the date tax statements are mailed and December 31 (next business day if it falls on a weekend or… Oregon Department of Revenue, How to Appeal Your Property Value (150-303-668, rev. 07-15-24)
| Appealing your assessment | The tax statement mailed in October is also the value notice. Appeals generally start with a petition to the county Property Value Appeals Board (PVAB), filed with the county clerk between the date tax statements are mailed and December 31 (next business day if it falls on a weekend or holiday). The appeal must be based on value, not the amount of taxes. A PVAB decision may be appealed to the Magistrate Division of the Oregon Tax Court within 30 days after the board's order is mailed or delivered. |
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| When property taxes are due | At least one-third of the tax must be paid by November 15 to avoid interest, with further one-third payments by February 15 and May 15. Paying in full by November 15 earns a 3% discount, and paying two-thirds by November 15 earns a 2% discount on the amount paid. Late installments are charged interest at 1.33% per month (16% annually). Installments are not allowed when the total bill is under $40. |
More Oregon property tax & homestead exemptions
- The Homestead Exemption in Oregon
- Senior, Veteran and Disability Property Tax Relief in Oregon
- All Oregon property tax & homestead exemptions rules
FAQ
How do you appeal a property tax assessment in Oregon?
The tax statement mailed in October is also the value notice. Appeals generally start with a petition to the county Property Value Appeals Board (PVAB), filed with the county clerk between the date tax statements are mailed and December 31 (next business day if it falls on a weekend or holiday). The appeal must be based on value, not the amount of taxes. A PVAB decision may be appealed to the Magistrate Division of the Oregon Tax Court within 30 days after the board's order is mailed or delivered.
When are property taxes due in Oregon?
At least one-third of the tax must be paid by November 15 to avoid interest, with further one-third payments by February 15 and May 15. Paying in full by November 15 earns a 3% discount, and paying two-thirds by November 15 earns a 2% discount on the amount paid. Late installments are charged interest at 1.33% per month (16% annually). Installments are not allowed when the total bill is under $40.
General legal information, not legal advice. Laws change and local rules can differ; check the linked official source or talk to a lawyer about your situation.