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.