How to Appeal Your Property Tax in Oregon

Oregon homeowners can appeal their property tax assessment if they believe it's too high. This guide covers the 2026 appeal deadline, required evidence, and step-by-step process.

2026 Appeal Deadline: December 31

Don't miss your window. Missing the deadline means waiting another full year.

How Oregon Assesses Property

100%of market value

Oregon assesses residential property at 100% of market value.

Oregon assesses real market value at 100%. Measure 50 limits assessed value growth to 3% per year, so taxable value is often lower.

Residential property in Oregon — understanding the appeal process

The Appeal Process

Appeals are heard by the Board of Property Tax Appeals (BOPTA). An informal review is available before filing a formal appeal.

1

County Assessor (Informal)

2

Board of Property Tax Appeals (BOPTA)

3

Magistrate Division, Oregon Tax Court

4

Regular Division, Oregon Tax Court

Oregon Appeal Deadline

Deadline: December 31

Typical window: October - December

See all 50 state deadlines for 2026

What Overassessment Costs Oregon Homeowners

The median home in Oregon is worth $397,000. If your assessment is just 10% too high, you may be overpaying:

~$345/year

Effective tax rate: 0.87% · Median value: $397,000

Check Your Oregon Assessment

Enter your address to see your estimated overassessment and Oregon filing deadline.

✓ All 50 states✓ Instant results✓ $49 flat fee

Oregon Counties

Guides & Resources

Property Tax Appeal Resources

Frequently Asked Questions

How do I appeal my property tax in Oregon?
In Oregon, you file a appeal with the Board of Property Tax Appeals (BOPTA). An informal review is available before filing a formal appeal. The process has 4 levels: County Assessor (Informal), Board of Property Tax Appeals (BOPTA), Magistrate Division, Oregon Tax Court, Regular Division, Oregon Tax Court.
What is the Oregon property tax appeal deadline?
The deadline to appeal your property tax in Oregon is December 31. The typical window is October - December.
What is Oregon's property tax assessment ratio?
Oregon assesses residential property at 100% of market value. Oregon assesses real market value at 100%. Measure 50 limits assessed value growth to 3% per year, so taxable value is often lower.
How much can I save by appealing in Oregon?
The median home in Oregon is worth $397,000. If your assessment is 10% too high, you may be overpaying approximately $345 per year.