Oregon Property Tax Appeal Guide

What This Data Tells Us About Appeals in Oregon

In Oregon, property tax appeals are filed with the County Board of Property Tax Appeals (BOPTA). The typical window is December 31 deadline, with the deadline most commonly falling in December. Filing fees reported for this state are $35–$85 (varies by county), and Lincoln Institute research plus state-reported data suggest roughly 47% of appeals result in some reduction when supported by comparable sales or documented errors.

Oregon limits annual taxable value increases to 3% under Measure 47/50. Real market value and maximum assessed value (MAV) are different concepts — focus on real market value. Appeals are driven by the gap between a parcel's assessed value and its actual market value — the calculator below turns that gap into an annualized dollar figure at your effective tax rate. The strongest evidence is three to five arms-length comparable sales from the past six to twelve months, plus documentation of any factual errors in the assessor's record (square footage, bedroom count, finished-basement status).

This guide is for informational purposes only and is not legal or tax advice. Deadlines, filing fees, success rates, and procedures vary by county within Oregon and can change year to year. Always verify the current rules with your local assessor's office — or a licensed attorney or tax professional — before filing. Source: Oregon Department of Revenue.