Clackamas County Property Tax Appeal, Oregon

Travis Bunn·Updated July 25, 2026

Clackamas County is located in northwest Oregon with its county seat in Oregon City, the state's first incorporated city. The county encompasses diverse communities from southern Portland suburbs to rural areas stretching to Mt. Hood. With approximately 426,280 residents as of 2025, Clackamas County is Oregon's third-most populous county. The median home value in Clackamas County is $595,816 with an effective property tax rate of approximately 0.92%, resulting in a median annual property tax bill of $5,006, substantially higher than the national median of $2,400. This makes property tax appeals particularly important for Clackamas County homeowners seeking to reduce their tax burden.

Notable cities: Oregon City, Lake Oswego, West Linn, Milwaukie, Happy Valley, Gladstone

Median Home

$595,816

Tax Rate

0.92%

Annual Tax

$5,006

Population

426,280

On the typical Clackamas County home, valued near $595,816 at the county’s effective tax rate of 0.92%, an over-assessment of even 10% means you are overpaying year after year until you appeal it. Here is how to find out if yours qualifies.

2026 Appeal Deadline: December 31, 2026

That is at most 128 days away. Your exact date is on your assessment notice, so do not wait on it.

Appeals must be filed after receipt of your tax bill (mailed in late October) and by December 31 of that year. If December 31 falls on a weekend, the deadline extends to the first business day in January. Petitions must be postmarked by December 31 if mailing (a postage meter imprint does not count as a valid postmark), or hand-delivered to the Property Value Appeals Board office by 5 p.m. on December 31.

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How Clackamas County Assesses Property

100%of market value

Assessed by: Clackamas County Department of Assessment & Taxation

Assessment cycle: annual

Notices typically mailed: October (by October 25)

In Clackamas County, property taxes are based on Assessed Value (AV), which is the lower of Real Market Value (RMV) or Maximum Assessed Value (MAV). Oregon uses a 100% assessment ratio, meaning properties are assessed at their full market value without any fractional reduction. For example: If your home's market value is $595,816 (the county median), and assuming this is below your Maximum Assessed Value, your assessed value would be $595,816 at Oregon's 100% assessment ratio. At the county's effective rate of 0.92%, this would result in approximately $5,482 in annual property taxes.

The Appeal Process

Appeals are heard by the Board of Property Tax Appeals (BOPTA). Hearings are scheduled for 20 minutes before a three-member citizen volunteer board. The board is looking for proof that your property's Real Market Value as of January 1, 2026 is lower than the assessor's valuation. The board generally reaches a decision at the conclusion of your hearing, with a written copy mailed approximately three weeks later.

Obtain the appropriate petition form from the Clackamas County Clerk's office: Real Property Petition (Form 310.063) for properties with account numbers beginning with '0', or Personal Property Petition (Form 310.064) for properties with account numbers beginning with 'P'. Forms are available by calling 503-655-8662 or downloading from the county website.

Complete the petition form with your property's Assessor's Account Number, Map and Tax Lot Number (from your tax statement), property address, current values for the 2025-2026 tax year, and the value(s) you are requesting. Attach copies of your current and prior year property tax statements.

Gather and submit supporting evidence with your petition, including comparable sales data, recent independent appraisals, photos of property condition issues, written repair estimates for defects, lease information, rent receipts, occupancy expenses, or proof of errors in the Assessor's records.

File your completed petition with supporting evidence after receiving your tax bill but before December 31, 2026. Mail with proper U.S. Postal Service postmark (not meter imprint) or hand-deliver by 5 p.m. Note any dates you are unavailable for hearings between February and April 15, 2027 on your petition form.

Attend your scheduled hearing before the Property Value Appeals Board (PVAB), a three-member citizen volunteer board. Hearings are scheduled for 20 minutes and take place between February and April 15, 2027. The board will generally reach a decision at the conclusion of your hearing, with written notification mailed approximately three weeks later.

If you disagree with the PVAB decision, you may appeal to the Oregon Tax Court Magistrate Division by calling 503-986-5650 to obtain appeal forms. Certain standards must be met to have appeals heard by the magistrate.

If still dissatisfied after the Tax Court Magistrate decision, you may pursue further appeals through the Oregon Tax Court Regular Division or judicial review, though this requires meeting specific legal standards and deadlines.

Required form: Real Property Petition (Form 310.063) or Personal Property Petition (Form 310.064)

Filing Methods

mail:Mail to: Property Value Appeals Board, 1710 Red Soils Court, Suite 100, Oregon City, OR 97045. Must be postmarked by December 31, 2026.

in-person:Hand deliver to: Property Value Appeals Board, 1710 Red Soils Court, Suite 100, Oregon City, OR 97045 by 5 p.m. on December 31, 2026. Hours: Monday-Thursday 8:30 a.m.-5 p.m., Friday 8:30 a.m.-3 p.m.

phone:Contact the County Clerk's PVAB office at 503-655-8662 for filing information and petition guidelines

Evidence to Bring

Comparable sales data from similar propertiesRecent independent appraisalPhotos documenting property condition issuesWritten repair estimates for defectsLease information and rent receiptsDocumentation of errors in Assessor's records

Clackamas County Assessor Contact

Clackamas County Department of Assessment & Taxation

Phone: 503-655-8671

Address: 150 Beavercreek Road, Oregon City, OR 97045

Website: https://www.clackamas.us/at

Hours: Monday-Thursday 8:00 a.m.-4:00 p.m.

Tax Exemptions in Clackamas County

Disabled Veteran Property Tax Exemption

$27,092 basic exemption or $32,512 for service-connected disabilities (2026 amounts, increase 3% annually)

Reduces the assessed value of your home if you are a disabled veteran with at least 40% disability rating or the surviving spouse or registered domestic partner of a qualifying veteran.

Eligibility: Must be a war veteran officially certified by the U.S. armed forces with at least 40% disability rating, or surviving spouse/partner. Must own and live on the property. Honorable discharge required.Deadline: April 1

Active-Duty Military Service Member Exemption

Varies based on deployment status

Provides a residential property tax exemption for qualified military service members who are deployed or stationed away from home.

Eligibility: Available for deployed National Guard or Reserve members. Only applies while the service member is deployed or stationed away from home.Deadline: April 1

Senior and Disabled Property Tax Deferral Program

Defers property tax payment, does not reduce amount owed

Allows eligible homeowners age 62+ or disabled to defer (not eliminate) their property taxes. The state pays the county on the homeowner's behalf and places a lien on the property.

Eligibility: Must be age 62 or older, or receiving Social Security disability. For 2026, annual household income during 2025 cannot exceed $70,000. Must own and live on the property.Deadline: April 15

Farm and Forest Land Special Assessment

Varies based on land use and acreage

Reduces the property tax by assessing qualified agricultural or forest land at its farm/forest use value rather than market value.

Eligibility: Property must meet acreage, zoning, and use requirements. Must be managed primarily for farming or growing and harvesting timber. Apply with the Clackamas County Assessor to determine qualification.Deadline: Applications accepted January 1 - April 1

Clackamas County Appeal Statistics

Avg Reduction

$1,752

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Frequently Asked Questions

What is the deadline to appeal my property taxes in Clackamas County?

The deadline to file a property tax appeal in Clackamas County is December 31, 2026 for the 2026-2027 tax year. You must file your appeal after receiving your tax statement in late October but before the December 31 deadline. If December 31 falls on a weekend, the deadline extends to the first business day in January. Your petition must be postmarked by December 31 if mailing (note that a postage meter imprint does not count as a valid postmark, request hand cancellation at the post office), or hand-delivered to the Property Value Appeals Board office by 5 p.m. on December 31.

How do I file a property tax appeal in Clackamas County online?

Clackamas County does not currently offer an online portal for filing property tax appeals. You must file your appeal either by mail or in person with the Property Value Appeals Board. To file by mail, send your completed Real Property Petition (Form 310.063) with supporting documentation to Property Value Appeals Board, 1710 Red Soils Court, Suite 100, Oregon City, OR 97045, postmarked by December 31, 2026. For in-person filing, deliver your petition to the same address by 5 p.m. on December 31, 2026 during office hours (Monday-Thursday 8:30 a.m.-5 p.m., Friday 8:30 a.m.-3 p.m.). You can contact the PVAB office at 503-655-8662 for petition forms and filing information.

What happens at a Property Value Appeals Board hearing in Clackamas County?

At your Property Value Appeals Board hearing in Clackamas County, you will appear before a three-member citizen volunteer board for a scheduled 20-minute session. The board is looking for proof that your property's Real Market Value as of January 1, 2026 is lower than the assessor's valuation, and you should present evidence such as comparable sales, photos, repair estimates, or documentation of assessment errors. The board generally reaches a decision at the conclusion of your hearing, though occasionally decisions are held over for further consideration. A written copy of the board's decision is mailed to you approximately three weeks after the hearing. All hearings are subject to Open Meetings Law and are recorded, and you can attend in person or via Zoom.

How much can I save by appealing my property taxes in Clackamas County?

The potential savings from appealing your property taxes in Clackamas County depends on how much you can successfully reduce your property's Real Market Value (RMV). With Clackamas County's median home value of $595,816 and an effective tax rate of 0.92%, even a 10% reduction in assessed value could save approximately $548 annually. However, it's important to understand that reducing RMV doesn't always result in tax savings due to Oregon's unique Measure 50 system, your taxes are based on Assessed Value (AV), which is the lower of RMV or Maximum Assessed Value (MAV). According to industry data, successful appeals in Clackamas County save homeowners an average of $1,752 per year. The key is ensuring your property's RMV is reduced below its MAV to achieve actual tax savings.

What evidence do I need for a Clackamas County property tax appeal?

For a successful Clackamas County property tax appeal, you must meet the burden of proof showing your property's Real Market Value is lower than the assessor's valuation. Strong evidence includes comparable sales data from similar properties in your area that sold for less, a recent independent appraisal conducted by a licensed appraiser, photos documenting property condition issues or defects, written repair estimates from contractors for needed repairs, lease information and rent receipts for income properties, occupancy expense records, or documentation proving errors in the Assessor's records regarding your property's inventory or physical condition. The Property Value Appeals Board strongly recommends submitting all evidence with your appeal at the time of filing, and appearing at your hearing to answer any questions board members may have.

Does Oregon have a homestead exemption in Clackamas County?

Oregon does not have a statewide general homestead exemption program like many other states, so there is no standard homestead exemption available to all homeowners in Clackamas County. However, Oregon does offer specific exemptions for certain populations. The Disabled Veteran Property Tax Exemption for 2026 provides $27,092 in assessed value exemption (basic exemption) or $32,512 for service-connected disabilities, resulting in approximately $400 average annual savings. The Active-Duty Military Service Member Exemption is available for deployed National Guard or Reserve members. Additionally, the Senior and Disabled Property Tax Deferral Program allows eligible homeowners age 62+ with household income under $70,000 to defer (but not eliminate) their property taxes. Contact the Assessor's office at 503-655-8671 to determine which exemptions you may qualify for.

What if I disagree with the Property Value Appeals Board decision in Clackamas County?

If you disagree with the Property Value Appeals Board decision in Clackamas County, you have the right to appeal to a higher authority. Your next step is to file an appeal with the Oregon Tax Court Magistrate Division by calling 503-986-5650 to obtain the necessary appeal forms. Certain standards must be met to have appeals heard by the magistrate. If you miss the December 31 deadline with the Property Value Appeals Board, or if you disagree with a prior year's value, you may also file directly with the Magistrate Division of the Oregon Tax Court. All appeal forms are available in the Assessor's Office or can be downloaded from the Oregon Department of Revenue. Note that you are still responsible for paying your property taxes by the due date even while your appeal is pending.

When will I receive my property tax statement in Clackamas County?

Clackamas County mails most of the 170,621 property tax statements to real and personal property owners no later than October 25 each year. If you sign up for eNotices through eNoticesOnline.com, you can have online access to your property tax statement as early as October 21, which is much earlier than those receiving mailed statements. The value change notice is included as part of the tax statement. Full payment of taxes is due by November 17 to receive a 3% discount, or you can pay 2/3 by November 17 for a 2% discount with the remaining 1/3 due May 15, or pay in three equal installments on November 17, February 17, and May 15 with no discount. You must file your property tax appeal after receiving your tax bill but before December 31 of that year.

Official Resources

Clackamas County Assessment & Taxation Department →

Official county assessor website with property tax information, payment options, exemption details, and contact information.

Property Value Appeals Board (PVAB) Information →

Official information about filing property tax appeals, required forms, hearing procedures, and deadlines for Clackamas County.

Property Tax Appeal Forms →

Download Real Property Petition (Form 310.063), Personal Property Petition (Form 310.064), and other required forms for filing your property tax appeal.

Oregon Department of Revenue - Property Tax →

State-level property tax resources, exemption information, and guidance on Oregon's property tax system including Measures 5 and 50.

For state-wide appeal information including Oregon's assessment ratio and deadlines, see our Oregon Property Tax Appeal Guide →

Considering professional help with your appeal? Compare pricing, coverage, and pros/cons in our Best Property Tax Appeal Services (2026) or browse side-by-side service comparisons →

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← All Oregon property tax appeal info

Sources: https://www.clackamas.us/pvab | https://www.clackamas.us/at | https://www.appealdesk.com/appeals/oregon/clackamas | https://www.clackamas.us/at/veteran | https://en.wikipedia.org/wiki/Clackamas_County,_Oregon

Last verified: 2026-07-25