Multnomah County, OR Property Tax Appeal Deadline 2026

Oregon homeowners appeal to the Multnomah County Property Value Appeals Board (PVAB) — the county board renamed from BOPTA in 2023 — by petitioning the county clerk between the October tax statement (mailed by October 25) and December 31 (ORS 309.100). You appeal your real market value (RMV), not the tax bill itself.

One honest caveat before you file: under Measure 50, your assessed value is the lesser of your RMV and a capped "maximum assessed value" that grows about 3% a year. If your RMV sits far above your assessed value, even a successful RMV reduction may not change your taxes — the win case is evidence that your RMV should fall below your assessed value. Check that gap on your tax statement (both numbers are printed there) before spending time on a petition. If comparable homes around Portland and Gresham sold for less than your RMV implies, that's the evidence the board weighs.

• Only the county clerk's office can accept PVAB petitions — no other county office.
• Multnomah County's own guidance is blunt: a reduction in real market value may not reduce your taxes. Check the gap between your RMV and assessed value before deciding to file (see the FAQ below).

How to appeal in Multnomah County — step by step

1. 1

   Read your October tax statement

   It shows both your real market value (RMV) and your assessed value. Compare them: if your RMV is already far above your assessed value, a modest RMV cut won't change your bill — the case worth filing pushes RMV below the assessed value.

2. 2

   Gather comparable sales near January 1

   Evidence should reflect your property's value near January 1 of the assessment year. Three to five sales of genuinely similar nearby homes are the core of a residential petition.

3. 3

   File form OR-B-RPP with the county clerk by December 31

   Petitions go to the county clerk as clerk of the Multnomah County Property Value Appeals Board (PVAB) — By mail (PVAB, PO Box 5007, Portland, OR 97208-5007) or in person at the county clerk's office. Fee: $30 per account (payable to Multnomah County). December 31, 2026 is a Thursday, so no weekend extension applies this cycle.

4. 4

   Keep paying your tax bill

   Filing does not pause your property tax (due November 15). Pay on time; a reduction is applied once decided.

5. 5

   Attend your hearing — and know your next step

   PVAB hearings run roughly February through mid-April. If the board rules against you, you can appeal to the Oregon Tax Court Magistrate Division within 30 days of the board's order.

Frequently asked questions

• When is the deadline to appeal property taxes in Multnomah County in 2026?

  Petitions to the Multnomah County Property Value Appeals Board (PVAB) for tax year 2026-27 are due December 31, 2026 (ORS 309.100). The window opens when your property tax statement arrives — statements are mailed by October 25 — and you file with the county clerk.

• Will a lower real market value actually cut my taxes?

  Not always — this is Oregon's biggest appeal trap. Under Measure 50 your taxes are based on assessed value, which is capped and often well below RMV. A reduction helps only if your new RMV lands below your assessed value. Both numbers are on your tax statement — check the gap first.

• What does it cost to file?

  It varies by county — some Oregon counties now charge a per-petition fee (Multnomah charges $30 per account) while others publish none. Confirm with your county clerk when you get the form.

• What if I miss the December 31 deadline?

  The petition window closes with the calendar year — the next regular opportunity is after next October's tax statement. Set a reminder for when statements arrive in late October.

More Oregon county deadline guides

• Clackamas County