When is the deadline to appeal my 2026-27 property value?

December 31, 2026 in Multnomah, Washington and Clackamas counties. In Multnomah and Clackamas counties a mailed appeal needs a U.S. Postal Service postmark (not a postage meter date) by that date. In Clackamas County, a hand-delivered appeal must be received by 5 p.m. Pacific time on December 31.

Will a lower market value lower my tax bill?

A lower market value can lower your tax in two ways, and neither is guaranteed. If the value the board sets falls below your property’s maximum assessed value, your assessed value drops to that lower value. Separately, even when assessed value does not change, a lower market value lowers the Measure 5 limits on the general government and school portions of the tax, which can reduce the tax on a property that is in compression or would become compressed at the lower value. A property that is not in compression on the current bill can become compressed after a supported reduction, so the limits have to be recomputed at the proposed value, not read from the current bill. Bond taxes are outside the Measure 5 limits, so compression does not reduce them; a change in assessed value can still affect them. If neither path applies, a lower value may not change your bill.

Is there a filing fee?

Multnomah County charges $30 per tax account. Washington County charges no fee. Clackamas County does not list a fee and the amount, if any, is being confirmed; check with the county before filing.

Multnomah County does not accept appeals by email or fax. Washington County requires original signatures on all forms; its page also mentions email, so confirm with the county before relying on electronic filing. Clackamas County takes appeals by mail with a USPS postmark or by delivery to its Oregon City office. The dependable route in all three is signed paper forms, mailed or delivered.

Property Value Appeals Board hearings are expected from February through April 15, 2027. The county’s notice sets your date.

How to Appeal Your Property Taxes in the Portland Area Before December 31

Q: What value does this article cover?

The real market value printed on your 2026-27 tax statement: the county’s estimate of what your property was worth on January 1, 2026. Oregon also allows appeals of some other values, with exceptions listed in the Department of Revenue’s appeal guide. Complaints about tax rates or levies are outside the board’s value decision.

Start with the number on your statement

Every fall, Oregon counties mail property tax statements. Each one lists a real market value: the county’s estimate of what your property was worth on January 1, 2026. This article focuses on appeals of that value, which is the kind of appeal my service handles. Oregon also allows appeals of some other values, with exceptions listed in the Department of Revenue’s appeal guide. Complaints about tax rates or levies are outside the board’s value decision.

The county deadline to appeal the 2026-27 value is December 31, 2026. Appeals go to your county’s Property Value Appeals Board, which is expected to hold hearings from February through April 15, 2027.

Two ways a lower value can affect your tax

Oregon taxes most homes on assessed value. Under Measure 50, each property has a maximum assessed value that can grow only a set amount each year, and assessed value is generally the lower of that maximum and real market value. A successful market value appeal can matter in two separate ways. Neither is guaranteed.

Assessed value goes down. If the market value the board sets falls below your property’s maximum assessed value, your assessed value drops to that lower value.
The Measure 5 limits go down. Measure 5 limits the general government and school portions of the tax on each property to $10 and $5 per $1,000 of market value. When a property’s tax would go over those limits, it is reduced, which is called compression. A lower market value lowers the limits, so the tax can go down even when assessed value does not change, both for a property already in compression and for one that becomes compressed only at the lower value.

Two illustrations, not estimates for any property, looking only at the general government portion:

Already in compression. Assessed value stays at $300,000 and the general government tax before the limit is $4,000. At a market value of $350,000, the limit is $3,500 ($10 per $1,000). If the board lowers market value to $330,000, the limit falls to $3,300, so that portion of the tax drops while assessed value stays the same.
Compressed only after the appeal. Assessed value and maximum assessed value are both $50,000, and the general government tax before the limit is $1,000. At a market value of $120,000, the limit is $1,200, so the current bill shows no compression. If the board lowers market value to $90,000, the limit becomes $900, below the $1,000 tax, so that portion falls to $900 while assessed value stays $50,000.

Bond taxes are outside the Measure 5 limits, so compression does not reduce them; a change in assessed value can still affect them. If neither path applies to your property, a lower market value may not change your bill. Before you file, compare the value you can support with evidence, not just the current value, with your maximum assessed value, and recompute the Measure 5 limits at that value. A home that shows no compression on the current bill can still become compressed at a lower value.

What you need to show

The board wants evidence of what your property was worth on January 1, 2026. The strongest evidence is usually recent sales of comparable homes near that date, along with anything specific to your property that the county may have missed, such as needed repairs or a feature that hurts value. When and how to submit evidence depends on the county, as described below.

Filing in each county

Multnomah County

File by mail or in person. Multnomah County does not accept appeals by email or fax.
File a separate signed petition for each tax account, with a copy of the tax statement.
A mailed petition needs a U.S. Postal Service postmark (not a private postage meter date) on or before December 31, 2026, or delivery to the county by that day.
Multnomah County charges $30 per tax account, payable to Multnomah County. You pay it whether or not the appeal succeeds.
Evidence can go in with the petition or be presented at the hearing.

If you own more than one property, each tax account is its own appeal, with its own petition and its own $30 fee.

Multnomah County appeal guide · Multnomah County appeal service

Washington County

All forms need original signatures, so plan on mailing or delivering the signed paper forms.
The county’s page also mentions email. Confirm with the county before relying on any electronic filing.
File by December 31, 2026 for the 2026-27 tax year.
Washington County does not charge a filing fee for a property value appeal.
Follow the county’s instructions and your hearing notice for how and when to submit evidence.

Washington County appeal guide · Washington County appeal service

Clackamas County

Use Clackamas County’s own petition and authorization forms, not the generic state versions.
File a separate petition for each tax account.
Send five copies of your petition and five copies of all evidence.
Mail it with a U.S. Postal Service postmark (not a postage meter date) on or before December 31, 2026, or make sure the county’s Oregon City office receives it by 5 p.m. Pacific time on December 31.
Clackamas County does not list a filing fee, and the amount, if any, is being confirmed. Check with the county before you file.
The county recommends sending evidence in advance. If evidence arrives fewer than ten days before the hearing, the board may continue (postpone) the hearing.

Clackamas County appeal guide · Clackamas County appeal service

If someone files for you

You can file your own appeal. Oregon law (ORS 309.100) also allows a licensed real estate broker to represent an owner before the board with the owner’s written authorization. Each county has its own requirements:

Multnomah County: If someone represents you, the county’s current authorization form calls for the original signed form, not a photocopy. Whether the county accepts a printed electronic signature is still being confirmed, so plan on a hand-signed original. The form on the county’s site is labeled 2025-2026; check for the current version before using it.
Washington County: If someone represents you, include your written authorization for that person, with an original signature.
Clackamas County: If someone represents you, use the county’s own authorization form.

After you file

The county sends a notice with your hearing date. The board sends its decision in writing. If it lowers your value, the change applies to the 2026-27 tax year. If you disagree with the decision, a further appeal to the Oregon Tax Court is possible; it is a separate step with its own deadline and filing fee.

If you want me to handle it

I prepare and file appeals in all three counties and represent homeowners at the hearing, and I check how a lower value would affect your bill before recommending an appeal. My fee is 22.5% of your 2026-27 tax savings, only if the appeal lowers your taxes, when the last required client signature on the agreement is completed by December 20, 2026 (Pacific time). When the last required client signature is completed on or after December 21, 2026 (Pacific time), the appeal is a holiday rush and my fee is 50% of your 2026-27 tax savings, again only if the appeal lowers your taxes. Your rate is set by the date of that signature and does not change after that. If the appeal does not lower your taxes, you owe me nothing. Any county filing fee is separate and is owed whatever the outcome.

December 31 is the county’s filing deadline, not my intake deadline. Before I can file, the agreement and authorization have to be signed, the packet prepared and reviewed, any county fee paid and the filing mailed or delivered, so please contact me well before the end of December. A request that arrives in the last days of the month may not leave enough time to file.

See how my property tax appeal service works, or read the property tax appeal FAQ.

This page explains the general process; it is not legal or tax advice, and county rules can change. The appeals board decides every appeal, and no result is guaranteed. County rules checked October 2026. Nathan Austin Property Tax Appeal is Nathan Austin’s own business. Nathan Austin, Oregon licensed real estate broker #201244900.