AppealDesk

Clackamas County Property Tax Appeal — Oregon

Rob HartleyRob Hartley·Updated February 16, 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 major population centers including Lake Oswego, West Linn, Milwaukie, and Oregon City. With approximately 170,621 properties in the county, homeowners face property tax burdens significantly above national levels. 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.

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

Median Home

$595,816

Tax Rate

0.92%

Annual Tax

$5,006

Population

420,000+

2026 Appeal Deadline: December 31, 2026 (for 2026-2027 tax year)

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 working day in January. Petitions must be postmarked by December 31 or hand-delivered to the Clerk's office by 5 p.m. on December 31. A postage meter imprint is not considered a valid postmark.

Property in Clackamas County, Oregon — local tax assessment and appeal guide

How Clackamas County Assesses Property

100%of market value

Assessed by: Clackamas County Department of Assessment & Taxation

Assessment cycle: annual

Notices typically mailed: late October (typically 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 Property Value Appeals Board (PVAB). Hearings are scheduled for 20 minutes before a three-member citizen volunteer board. The board generally reaches a decision at the conclusion of your hearing, though occasionally decisions are held over. Written decisions are mailed approximately three weeks after the hearing. Hearings are subject to Open Meetings Law and are tape recorded.

1

Receive your property tax statement in late October and review the Real Market Value (RMV) and Assessed Value (AV). Contact the Assessor's office at(503) 655-8671 if you have questions about your valuation.

2

Obtain and complete the appropriate petition form (Real Property Petition Form 310.063 for properties beginning with '0', or Personal Property Petition Form 310.064 for properties beginning with 'P'). Include your assessor's account number, map and tax lot number, property address, current values, and your requested value with supporting documentation.

3

Gather evidence of your property's market value as of January 1, 2026 (the assessment date). Acceptable evidence includes independent appraisals, comparable sales from similar properties sold near the assessment date, photos of property defects, repair estimates, or lease/income information. Prepare five copies of all evidence.

4

File your petition and evidence by December 31, 2026 by mailing it (postmarked by deadline) or hand-delivering by 5 p.m. to the Property Value Appeals Board at 1710 Red Soils Court, Suite 100, Oregon City, OR 97045. Include any dates you are unavailable for hearings between February and April 15, 2026.

5

Attend your hearing scheduled between February and April 15, 2026. Hearings are scheduled for 20 minutes before a three-member citizen board. Present your evidence and answer questions. The board generally reaches a decision at the conclusion of your hearing, and a written decision is mailed approximately three weeks later.

6

If you disagree with the Property Value Appeals Board decision or miss the December 31 deadline, you may appeal to the Oregon Tax Court Magistrate Division by calling(503) 986-5650 to obtain appeal forms. Certain standards must be met for the Tax Court to hear your appeal.

7

If the Tax Court Magistrate Division decision is unsatisfactory, you may pursue further appeals to the Oregon Tax Court Regular Division or Oregon Court of Appeals, following applicable court procedures and deadlines.

Required form: Real Property Petition (Form 310.063) or Personal Property Petition (Form 310.064), plus Authorization to Represent (Form 303.031) if not the owner

Filing Methods

mail:Mail five copies of your petition and evidence to: Property Value Appeals Board, 1710 Red Soils Court, Suite 100, Oregon City, OR 97045. Must be postmarked by December 31.
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. Office hours: Monday-Thursday 8:30 a.m.-5 p.m., Friday 8:30 a.m.-3 p.m.
online:Zoom hearings available with Webinar ID: (231) 378-5694, Phone: (408) 638-0968

Evidence to Bring

Independent appraisal report done as of January 1, 2026Comparable sales of similar properties near the assessment datePhotos documenting property defects or damageWritten repair estimates for property defectsLease information, rent receipts, or profit/loss statements for income propertiesDocumentation of errors in assessor's records

Clackamas County Assessor Contact

Clackamas County Department of Assessment & Taxation

Phone: (503) 655-8671

Address: 150 Beavercreek Road, Room 135, Oregon City, OR 97045

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

Online Portal: https://apps.clackamas.us/taxstatements/

Hours: Monday-Thursday 8:00 a.m. - 4:00 p.m. (Closed Fridays)

Tax Exemptions in Clackamas County

Disabled Veteran Property Tax Exemption

$26,303 of assessed value (basic exemption); $31,565 for service-connected disability. Exemption increases 3% annually. Average savings approximately $400 per year.

Exempts a portion of assessed value from property taxes for disabled veterans or surviving spouses/domestic partners of veterans

Eligibility: Must be a war veteran certified by U.S. Department of Veterans Affairs as 40% or more disabled, OR be a surviving spouse of a war veteran who has not remarried. Must own and live on the property as primary residence.Deadline: April 1 of the assessment year

Active-Duty Military Service Member Exemption

Portion of assessed value (amount varies)

Exempts a portion of assessed value for Oregon National Guard or Reserve members who are deployed

Eligibility: Members of Oregon National Guard or Reserve who are on active deployment. Property must be primary residence.Deadline: April 1 of the assessment year

Senior and Disabled Property Tax Deferral Program

Defers property taxes (not a reduction, but a postponement with interest)

Allows eligible seniors and disabled homeowners to defer payment of property taxes. The state pays taxes and places a lien on the property with interest charged.

Eligibility: Must be at least 62 years old OR disabled and collecting federal Social Security disability benefits. Income verification required. Property must be primary residence.Deadline: Between January 1 and April 15 to defer taxes due the following November

Farm and Forest Land Special Assessment

Assessment based on agricultural/forestry use value rather than market value

Reduces property tax for land managed primarily for farming or timber harvesting under special assessment programs

Eligibility: Land must qualify for agricultural or forestry use. Must have had commercial farm use in prior year. Specific acreage and zoning requirements apply.Deadline: Between January 1 and April 1 of each tax year

Official Resources

Clackamas County Assessment & Taxation Office →

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

Clackamas County Property Value Appeals Board →

Complete information on filing property tax appeals including forms, deadlines, procedures, and hearing schedules.

Clackamas County Property Tax Appeal Forms →

Download Real Property Petition (Form 310.063), Personal Property Petition (Form 310.064), and Authorization to Represent forms.

Oregon Department of Revenue - Property Tax Exemptions →

State-level information on property tax exemptions including disabled veteran, military, and deferral programs available in Oregon.

Clackamas County Online Tax Statements →

Search and view your property tax statement online by account number or property address.

Check Your Clackamas County Assessment

Enter your address to see if your Clackamas County property is overassessed.

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Frequently Asked Questions

What is the deadline to appeal my property taxes in Clackamas County for 2026?
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, or hand-delivered to the Property Value Appeals Board office by 5 p.m. on December 31. Note that a postage meter imprint does not count as a valid postmark - you should request hand cancellation at the post office counter to ensure your mail is postmarked with the correct date.
How do I file a property tax appeal in Clackamas County?
To file a property tax appeal in Clackamas County, first obtain the appropriate petition form from the County Clerk: Real Property Petition (Form 310.063) for properties with account numbers beginning with '0', or Personal Property Petition (Form 310.064) for those beginning with 'P'. Complete the form with your property information, current values, and your requested value along with supporting evidence. You must prepare five copies of your petition and all evidence. File by mailing to Property Value Appeals Board, 1710 Red Soils Court, Suite 100, Oregon City, OR 97045 (postmarked by December 31), or hand-deliver by 5 p.m. on December 31. Contact the Clerk's office at(503) 655-8662 for filing assistance or visit https://www.clackamas.us/pvab/forms to download forms.
What evidence do I need for a successful property tax appeal in Clackamas County?
For a successful property tax appeal in Clackamas County, you need evidence of your property's market value as of January 1, 2026 (the assessment date). The strongest evidence includes an independent appraisal report done by a licensed appraiser, or comparable sales of similar properties that sold near the assessment date in your area. You can also submit photos documenting property defects or damage, written repair estimates from contractors, documentation of errors in the assessor's records, or for income properties, lease information and profit/loss statements. You must submit five copies of all evidence when filing your petition. Note that comparing your property's assessed value to your neighbor's assessed value is generally not considered satisfactory evidence by the board.
What happens at a Property Value Appeals Board hearing in Clackamas County?
Property Value Appeals Board hearings in Clackamas County are scheduled for 20 minutes before a three-member citizen volunteer board. Hearings typically occur between February and April 15, following the December 31 filing deadline. During the hearing, you present your evidence and answer questions from board members about your property's value. 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, 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 tape recorded. You can attend in person or via Zoom (Webinar ID: (231) 378-5694).
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). 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). If your RMV is reduced but remains higher than your MAV, your AV and taxes won't change. 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. The key is ensuring your property's RMV is reduced below its MAV to achieve actual tax savings.
What is the homestead exemption worth 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 $26,303 in assessed value exemption (basic exemption) or $31,565 for service-connected disabilities, with amounts increasing 3% annually and 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 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.
When will I receive my property tax statement in Clackamas County and when is payment due?
Clackamas County mails most property tax statements to property owners by October 25 each year. If you sign up for eNotices, you can access your statement online as early as October 20. Payment is due November 15 (or the next business day if November 15 falls on a weekend - for example, November 17, 2026). You have three payment options: pay the full amount by November 17 for a 3% discount; 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. If you don't pay by the deadline, interest accrues at 1.33% per month (16% annually) starting December 16. The assessment date for property valuations is January 1 of each year.
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. You can obtain appeal forms by calling the Oregon Tax Court at(503) 986-5650. Be aware that certain standards must be met for the Tax Court to hear your appeal, and you'll need to follow specific procedures and deadlines. If you miss the December 31 Property Value Appeals Board deadline entirely, you can also go directly to the Oregon Tax Court, though this option has stricter requirements. Beyond the Magistrate Division, further appeals may be made to the Oregon Tax Court Regular Division or Oregon Court of Appeals following applicable court procedures.

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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Sources: https://www.clackamas.us/pvab | https://www.clackamas.us/at | https://www.clackamas.us/news/2026-10-20/assessment-taxation-2026-press-release | https://www.ownwell.com/trends/oregon/clackamas-county | https://www.oregon.gov/dor/programs/property/pages/exemptions.aspx

Last verified: 2026-02-16