- Assessor site
- https://www.oregon.gov/dor/programs/property/Pages/default.aspx ↗
- Search by
- office contact via the Oregon DOR property-tax pages / PVAB county directory; parcel search via county assessor portal
- Reassessment cycle
- 36 ELECTED COUNTY ASSESSORS value all property; the Oregon DEPARTMENT OF REVENUE oversees + centrally assesses PUBLIC UTILITY property + state-appraises most large INDUSTRIAL property. Assessment date JANUARY 1 (tax year Jul 1-Jun 30). Under MEASURE 50, statewide equalization is unnecessary (values from a base year + 3% cap, not annual equalization). Appeals: county PROPERTY VALUE APPEALS BOARD (PVAB, 3 appointed citizens, FORMERLY BOPTA — renamed by HB 2031 eff 1/1/2024) -> Oregon Tax Court.
- Reassessment trigger
- MAV grows a capped ~3%/yr EXCEPT for exceptions — new construction, major remodel, subdivision/partition, rezoning, loss of exemption — which add value via the CHANGED PROPERTY RATIO and can raise MAV far more than 3% that year. RMV is re-estimated annually as of Jan 1.
- Personal & intangible property
- Business personal property, machinery, equipment, manufactured + floating structures are taxable + self-reported to the county assessor (late-filing penalties appealable to PVAB). Public-utility property is centrally assessed by DOR; large-industrial (improvements >$1M) is DOR-appraised onto the county roll, appealed directly to the Tax Court Magistrate Division.
- CRE forecasting note
- Model BOTH RMV + MAV: AV is the LESSER, and because MAV usually trails RMV a rising market often doesn't raise the bill — an RMV appeal helps only if you push RMV below MAV. New construction/remodel resets value OUTSIDE the 3% cap via the changed property ratio. MEASURE 5 compression ($5 education / $10 general govt per $1,000 RMV) can cap the effective rate (local-option levies cut first). Permanent rates are fixed per district. Utility/large-industrial is state-assessed with a separate appeal path. Petition PVAB by DEC 31.
- Residential note
- Oregon puts two numbers on your statement: Real Market Value (what your home would sell for) and Maximum Assessed Value (a Measure 50 figure that started at your 1995-96 value minus 10% and climbs only about 3% a year). You're taxed on the LOWER one — usually the MAV — so your market value can rise sharply while your tax barely moves, and lowering your RMV only cuts your bill if it drops below your MAV. A big remodel or a lot split can reset your value above the 3% cap. Oregon has no general homestead exemption, but seniors 62+ and disabled owners can DEFER taxes through the state (a lien at 6%, repaid on sale). To challenge value, petition the county PVAB (formerly BOPTA) by December 31.
RATIO CAUTION — Oregon shows you TWO values and taxes the lower one. REAL MARKET VALUE (RMV) is what your home would sell for; MAXIMUM ASSESSED VALUE (MAV) is a Measure 50 figure that started at your 1995-96 value minus 10% and rises only about 3% a year. Your taxable ASSESSED VALUE is whichever is LESS — and because MAV usually sits well below RMV, your RMV can jump without changing your tax at all. A falling RMV cuts your bill ONLY if it drops below your MAV. Read both numbers on your statement; two identical houses can owe very different tax depending on their MAV history.
CAP RESET ON TRANSFER — Measure 50's 3% MAV growth cap protects long-term owners, but EXCEPTIONS re-set value outside the cap: new construction, a major remodel, subdivision or partition, rezoning, or loss of an exemption trigger a fresh valuation via the CHANGED PROPERTY RATIO, which can push MAV up by far more than 3% for that year. So a big renovation or a lot split can jump your assessed value well beyond the usual cap — plan for it before you build, and check that any post-construction MAV increase was calculated correctly.
REVENUE DRIVEN RATES — Two constitutional limits shape the bill. Measure 50 set each district a PERMANENT RATE that can't be raised without a statewide vote (voters can only add temporary LOCAL OPTION levies or bonds on top). Measure 5 then caps the RATE applied to real market value at $5 per $1,000 for education and $10 per $1,000 for general government; when the combined rate would exceed those caps, taxes are COMPRESSED — trimmed until they fit, with local-option levies cut first and the revenue simply lost to the district. So your bill is a product of overlapping permanent rates, not a single percentage, and compression can cap it below the nominal rate.
FILING REQUIRED RELIEF — Oregon has NO general homestead exemption, so the relief that exists must be applied for and is narrow. The main program is the SENIOR/DISABLED DEFERRAL (age 62+ or disabled, administered by the Department of Revenue): it DEFERS your taxes as a lien at 6% interest, repaid when you sell or transfer — a postponement, not a discount. Separately, disabled veterans and active-duty military serving in combat zones can claim targeted exemptions filed with the county assessor. If none of those fit, your real lever is appealing an over-stated RMV.
APPEAL DEADLINE — Oregon's appeal deadline is unusually late but firm: tax statements arrive by about October 25, and you must petition the county PROPERTY VALUE APPEALS BOARD (PVAB — renamed from BOPTA in 2024) by DECEMBER 31, with a per-petition fee in most counties. You can appeal only the VALUE, not the tax, and your evidence must reflect the property's value as of the January 1 assessment date. Crucially, reducing your RMV lowers your tax ONLY if it falls below your MAV — otherwise the assessed value (and the bill) don't move. From PVAB you can appeal to the Oregon Tax Court Magistrate Division within 30 days.
STATE ASSESSED — While the 36 county assessors value most property, the Oregon DEPARTMENT OF REVENUE centrally assesses PUBLIC UTILITY property (railroads, pipelines, telecom, electric companies) and apportions that unit value across the counties, and separately STATE-APPRAISES large INDUSTRIAL sites (improvements over $1 million) directly onto the county roll. Appeals of that centrally-assessed value go to the Department of Revenue and the Oregon Tax Court — NOT to the county PVAB — so a major industrial or utility parcel follows a different valuation and appeal path than an ordinary home or business.
Note: The Wallowa County assessor in Enterprise values property here under Oregon's Measure 50 system: your Assessed Value is the LESSER of Real Market Value or Maximum Assessed Value (MAV grows a capped ~3% a year from a 1995-96 base), and tax is that value times the district permanent rate, subject to Measure 5's $5/$1,000 education and $10/$1,000 general-government rate caps. Reach the office through the Oregon Department of Revenue property-tax pages at the link; DOR oversees administration and assesses utilities. To contest your value, petition the county Property Value Appeals Board (PVAB, formerly BOPTA) by December 31. Oregon has no general homestead exemption, but seniors 62+ and disabled owners may defer taxes through the state.
Primary sources: Oregon DOR property tax + Brief History (150-303-405) + FY2023-24 Statistics; Legislative Revenue Office H-197 (Measure 50 permanent rates + Measure 5 $5 education/$10 general govt compression); Or. Const. art. XI §11/§11b; HB 2031 (2024 BOPTA->PVAB); Clatsop/Clackamas/Jackson/Douglas/Columbia/Wasco/Lincoln assessors + clerks (RMV/MAV/AV, changed property ratio, PVAB Dec 31 + fee, sessions Feb-Apr 15, Tax Court Magistrate 30 days, thirds Nov 15/Feb 15/May 15); ORS 311.666-701 senior/disabled deferral 6% lien; disabled-vet + active-duty exemptions (as of 2026-07-05). Confirm current rules and figures with the assessing authority before any use.