Oregon Property Value Appeals Run From Late October to December 31
Oregon homeowners petition the county Property Value Appeals Board after the tax statement arrives, by December 31. What state and county pages say.
Oregon's county appeal season follows the property tax statement. The Oregon Department of Revenue says that, in most cases, a property value appeal is a petition to the Property Value Appeals Board clerks in the county where the property is located. It must be filed after the owner receives the tax statement but before December 31, or the next business day if December 31 falls on a weekend or holiday. Washington County describes the window as running from late October, when tax statements are mailed, to December 31. December 31, 2026 is a Thursday.
Where the petition goes
Petitions are filed with the county clerk in the county where the property is located. Multnomah County states a filing fee of $30.00 per account, requires a separate petition for each account, and gives 20 days from notification to pay a missing fee before the petition is dismissed. Multnomah accepts appeals by mail or in person only and does not accept email or fax. Its appeals must be postmarked or delivered by December 31.
Multnomah County asks owners to contact its office before filing to learn how the value was determined, and it publishes a glossary of value terms to help read the tax bill.
After the board decides
The Department of Revenue says a complaint to the Magistrate Division of the Oregon Tax Court must be filed within 30 days of the date the board's order is mailed or delivered. Washington County's page lists a $50.00 fee for a Magistrate Division appeal and a further appeal to the Tax Court's Regular Division within 60 days of the Magistrate's decision.
What FairPath does
FairPath organizes the public record, comparable properties the homeowner selects, and condition facts the homeowner documents into a reviewed evidence packet. The homeowner decides whether to file, files through the official process, and attends any hearing. FairPath does not file, represent the homeowner, or guarantee acceptance, a reduction, savings, or another outcome.
FairPath's Multnomah County guide and Washington County guide collect the official sources and start with the property address.
Official sources
Sources reviewed September 13, 2026. Instructions and dates can change, so confirm the current official page before filing.
