Property Valuation Appeals

The Property Valuation Appeals Board (PVAB) is comprised of individuals appointed by the Board of County Commissioners and acts independently from the Assessor's office. 

The petitions must be filed with the County Clerk's Office. See the Clerk's Office website for detailed information, forms, instructions and fees.

Video below produced by the Oregon Association of County Tax Collectors
 

(Information and web links from the Department of Revenue and the State of Oregon):
How to Appeal Your Property Value
 

Magistrate and Oregon Tax Court

Property Valuation Appeals Board decisions can be further appealed to the Magistrate Division of the Oregon Tax Court and other assessments can be appealed directly to Magistrate court. See the Appeals Matrix.

Oregon Tax Court Homepage
Oregon Tax Court Forms
Oregon Tax Court Handbook/FAQs
Oregon Tax Court Decisions