Deadlines
What 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) on or before that date. In Clackamas County, a hand-delivered appeal must be received by 5 p.m. Pacific time on December 31.
When does the appeal season start?
When your 2026-27 tax statement arrives, usually in late October. The statement shows the real market value the county set as of January 1, 2026. That value is what my service appeals; Oregon also allows appeals of some other values, with exceptions listed in the Department of Revenue’s appeal guide.
Can I appeal a past year?
No. The Property Value Appeals Board hears the current tax year only, which is 2026-27.
Is December 31 also your deadline?
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.
When are hearings held?
Hearings are expected from February through April 15, 2027. The county’s notice sets your date.
Cost
What does the county charge to file?
Multnomah County charges $30 per tax account, payable to Multnomah County. You pay it whether or not the appeal succeeds. Washington County does not charge a filing fee for a property value appeal. Clackamas County does not list a filing fee, and the amount, if any, is being confirmed. Check with the county before you file.
What does it cost to have you file for me?
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.
If my value goes down, how much will I save?
It depends on your property, and an appeal may save nothing. 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. I check this before recommending an appeal.
The hearing
Who decides my appeal?
Your county’s Property Value Appeals Board. It reviews the evidence of what your property was worth on January 1, 2026 and decides whether to change the value.
What happens at the hearing?
You, or the person representing you, explain why the county’s value is too high and present the evidence. Recent sales of comparable homes near January 1, 2026 and anything specific to your property, such as needed repairs, are the usual evidence. When to submit it depends on the county: Multnomah County allows evidence with the petition or at the hearing; Clackamas County recommends sending it in advance and may continue the hearing if evidence arrives fewer than ten days before it; in Washington County, follow the county’s instructions and your hearing notice.
Do I have to attend?
Not if someone represents you. When I represent you, I present the case at the hearing, and you are welcome to attend.
What happens after the board decides?
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, and my service covers the county board only.
Representation and authorization
Can a real estate broker represent me?
Yes. Oregon law (ORS 309.100) allows a licensed real estate broker to represent a property owner before the appeals board with the owner’s written authorization. That does not make a broker a lawyer; it covers the county board appeal.
What do I sign if you file for me?
Two documents: my agreement, and an authorization that lets me represent you before the board. Nothing is filed until both are signed. Multnomah County’s current authorization form calls for the original signed form, not a photocopy, and whether it accepts a printed electronic signature is still being confirmed, so plan on a hand-signed original. Washington County asks for original signatures on all forms. Clackamas County uses its own authorization form. There is no fully online signing and filing path.
Can I file on my own?
Yes. Any owner can file their own appeal. The county guides below walk through each county’s filing rules.
Results
Is a lower value guaranteed?
No. The appeals board decides every appeal, and no result is guaranteed. A board can agree that a value is too high and the tax can still stay the same, for example when the new value stays above the maximum assessed value and the property would not be in compression even at the new value.
Will you tell me if an appeal is not worth filing?
Yes. Before filing, I compare the county’s January 1, 2026 market value with recent sales and your home’s condition and check how a lower value would affect your bill, through assessed value or the Measure 5 limits. If it would not, I tell you, and we stop there at no cost from me.
County guides
- Multnomah County appeal guide (service page: Multnomah County property tax appeal)
- Washington County appeal guide (service page: Washington County property tax appeal)
- Clackamas County appeal guide (service page: Clackamas County property tax appeal)
For the background on market value, assessed value and compression, read How to appeal your property taxes in the Portland area before December 31.
I prepare and file the appeal and represent you at the hearing. You pay my fee only if your taxes go down. See how my property tax appeal service works.
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.