Appeal your Oregon property taxes yourself.
Oregon's window is short and its trap is unique: because of Measure 50 you can WIN a real market value reduction and save nothing at all. This kit starts with the two-number test that tells you whether your appeal is worth filing, then walks the December 31 petition, the county clerk rule, and the late-appeal safety valve almost nobody knows about.
How an Oregon appeal works
The short version, free. The kit is the long version with the forms, the filing steps, and the letter.
- Oregon gives every property two values: Real Market Value and a Maximum Assessed Value that rises about 3% a year. Your tax is computed on the LESSER of the two, so check both before you do anything.
- The practical test: if RMV is higher than the assessed value printed on your statement, then that assessed figure IS your MAV, and a reduction only cuts your tax if it pushes RMV below it. Otherwise you can win the appeal and save nothing.
- File Form OR-B-RPP with your COUNTY CLERK, not the assessor, between the date tax statements are mailed (on or before October 25) and December 31. You cannot file before statements go out.
- The board hears petitions from the first Monday in February and must adjourn by April 15. If you miss December 31 and your RMV is off by 20% or more on a home, ORS 305.288 gives the Tax Court a MANDATORY late remedy reaching back two extra years.
What to check on your assessment notice
- Find REAL MARKET VALUE and ASSESSED VALUE. If RMV is higher than AV, your AV equals your Maximum Assessed Value, and that AV figure is the number your RMV has to get below to save you anything.
- Maximum Assessed Value is usually NOT printed on the statement, and exception value never is. If RMV is lower than AV, or you cannot tell, call the assessor and ask for the MAV.
- Did you build, remodel or add on last year? Exception or new-construction value is one of the few things a petition can reliably move.
- Check whether your county charges a filing fee before you post anything. Multnomah is $30 per account and dismisses petitions that arrive without it.
Official lookup: Oregon DOR: county appeals contacts, to confirm your clerk's fee and filing methods→
What’s inside
How it works
- Buy the kit — the PDF lands in your inbox instantly.
- Run the RMV-versus-MAV test BEFORE you calendar anything. If your real market value sits well above your maximum assessed value, a reduction may not lower your bill by a cent, and Oregon is the one state where the honest first answer is often do not file.
- Gather the evidence on the checklist and edit the appeal-letter template.
- File Form OR-B-RPP with your COUNTY CLERK, who serves as clerk of the Property Value Appeals Board. The form states that no other county office can accept petitions before your deadline.
Different process where you live?
Oregon is not one system. These jurisdictions use a different agency, a different form, and an earlier deadline than the rest of the state. The kit covers each one in its own section.
- Deadline
- From the mailing of tax statements through December 31, 2026.
- Filed with
- The Multnomah County Property Value Appeals Board, filed through the County Clerk (Division of Assessment, Recording and Taxation).
- Form
- Form OR-B-RPP (150-310-063).
- Deadline
- From the mailing of tax statements through December 31, 2026, hand delivered by 4:00 p.m.
- Filed with
- The Lane County Property Value Appeals Board, filed through the County Clerk.
- Form
- Form OR-B-RPP (150-310-063).
- Deadline
- From the mailing of tax statements through December 31, 2026.
- Filed with
- The Washington County Property Value Appeals Board, filed through the County Clerk.
- Form
- Form OR-B-RPP (150-310-063).
What Oregon charges to file
These are your county or state’s fees, not ours. Listed so there are no surprises.
- There is NO statewide Property Value Appeals Board filing fee, and ORS chapter 309 authorizes none. But several counties charge anyway, and no state publication mentions it, which makes this the single easiest way to lose an Oregon petition.
- Multnomah County (Portland) - $30.00 per account, payable to Multnomah County. If the petition arrives without it you have 20 days from notification to pay or the petition IS DISMISSED.
- Lane County (Eugene) - $35.00 per tax account, capped at $350.00 for multiple accounts in one platted subdivision under the same ownership.
- Washington County - no fee. The county states expressly that there is no fee for filing an appeal with the Property Value Appeals Board.
- Clackamas and Deschutes Counties - neither publishes a fee either way. Treat this as unknown rather than as zero and call the clerk before you file.
- Oregon Tax Court - $50 to file a complaint in the Magistrate Division, $281 in the Regular Division. Fee deferral or waiver is available for individual taxpayers who cannot afford it.
- The 31 counties not listed above have not been individually verified. Given that the largest county in the state charges, call your own county clerk and ask rather than assuming.