Assessment Ratio
Measure 50 (capped value)
Appeal Deadline
January 1 - December 31, 2026
Official Form
Board of Property Tax Appeals form
Risk of Increase
No
How Assessment Works in Oregon
Oregon has a dual assessment system under Measure 50 (1997). Real Market Value (RMV) reflects current market value, while Maximum Assessed Value (MAV) is capped at a 3% annual increase from a 1995 base. You pay taxes on the lower of the two values. Appeals can target either value.
How to File in Oregon
File an appeal with the county Board of Property Tax Appeals (BOPTA) by December 31. You can also petition the Magistrate Division of the Oregon Tax Court.
Step-by-Step
Oregon Appeal Process
Review your property tax statement showing both Real Market Value and Maximum Assessed Value.
Determine which value to appeal (RMV, MAV, or both).
File an appeal with the Board of Property Tax Appeals by December 31.
Attend the BOPTA hearing and present your evidence.
If denied, appeal to the Oregon Tax Court Magistrate Division within 30 days.
FAQ
Oregon Property Tax Appeal Questions
Can my Oregon assessment increase on appeal?
No. BOPTA cannot increase your assessment as a result of your appeal. Your value can only stay the same or go down.
What is the difference between RMV and MAV?
Real Market Value (RMV) is the current market value of your property. Maximum Assessed Value (MAV) starts from a 1995 base and can increase only 3% per year. You pay taxes on the lower of the two. If RMV drops below MAV, you benefit from a lower tax basis.
Should I appeal RMV or MAV?
If your RMV is below your MAV, appeal the RMV to lower your taxes directly. If your MAV is below RMV, lowering the RMV may not affect current taxes but can benefit you in future market downturns.
What is the effective property tax rate in Oregon?
Oregon property tax rates vary by county, municipality, and school district, but the effective rate (annual tax paid divided by market value) typically ranges from about 0.5% to 2.5%. Because Oregon assesses property at Measure 50 (capped value) of market value, your actual tax bill depends on both the assessed value and the local millage or mill levy applied on top of it. If your assessed value is higher than comparable sales support, filing a appeal is one of the only ways to reduce your effective rate without waiting for a reassessment.
How long does a property tax appeal take in Oregon?
Most Oregon appeals take between 6 weeks and 6 months from filing to final decision. After you file Board of Property Tax Appeals form, the assessor or review board schedules a hearing — typically within 30 to 90 days — and issues a written decision shortly after. Cases that settle informally resolve faster, while cases that advance to a formal hearing or court appeal can take several additional months. ProtestMax prepares your full evidence packet in minutes so you can file immediately and start the clock.
Can I appeal my property taxes every year in Oregon?
Yes. In Oregon, homeowners generally have the right to appeal their property tax assessment every year, as long as you file by the January 1 - December 31, 2026 deadline. Even if you won a reduction last year, your assessor can revalue your property the following year, and you retain the right to challenge the new value. Annual appeals are especially important during years when market values are flat or falling but assessments keep rising.
What evidence is most persuasive in Oregon hearings?
The strongest evidence in a Oregon appeal hearing is recent comparable sales — homes similar to yours in size, age, condition, and location that sold for less than your assessed value within the last 6 to 12 months. Equity comparisons (similar homes assessed for less than yours) are also highly persuasive. Photos of deferred maintenance, structural issues, or negative location factors (busy roads, flood zones, power lines) strengthen your case further. ProtestMax assembles all of this evidence into a hearing-ready packet tailored to Oregon's rules.