Appraisal and Assessment

Learn how the County Appraises and Assess Property. Property taxes in Oregon are based on a relationship between two values, Real Market Value and Assessed Value.

Concordia neighborhood Data Collection Project February-March 2026

Multnomah County appraisers will be in the Concordia neighborhood in Portland during February and March 2026.  

They will be testing new data collection software to capture property characteristics such as condition, quality and style of houses, as well as various neighborhood characteristics. 

Multnomah Appraiser in Vest

Residents can identify our official county appraisers easily. County Appraisers wear bright orange vests with the Multnomah County logo as well as county identification (badges). 

Multnomah County cares deeply about resident privacy and safety. We also care deeply about the safety of our staff, which is why we are promoting this action and our appraisers’ appearances, to ensure the community knows who they are and what’s going on. 

For more information please email us at appraisalsupport@multco.us or 503-988-0078 

You received a postcard

Multnomah County Residential Appraisal Postcard

Thank you for scanning the QR code on the postcard you received in the mail. You received this postcard because your property has been identified as one to be reviewed this year. Appraisal staff may visit your property and others in your neighborhood.

Appointments are optional. If you would like to schedule an appointment, or if you have questions, email is preferred at: appraisalsupport@multco.us or leave a voicemail at (503) 988-0078 with your preferred phone number, email, and a detailed message including the dates and times you would be available for an inspection appointment.

What types of properties are assessed?

Oregon law requires County Assessors to value properties each year. To accomplish this, appraisers from the Multnomah County Assessor’s office review property records and visit select properties.

Appraisal of Property – Real Market Value

How is my Real Market Value (RMV) determined?

Per Oregon Revised Statute (ORS) 308.205(1): Real market value of all property, real and personal, means the amount in cash that could reasonably be expected to be paid by an informed buyer to an informed seller, each acting without compulsion in an arm’s-length transaction occurring as of the assessment date for the tax year.

The above is part of the definition, the remainder is under ORS 308.205 (2)(a)(b)(c) and (d). Please reference the link above for the complete definition of Real Market Value (RMV).

To estimate the RMV of your property, the Assessor’s office appraises your property using a variety of data collection and other methods including:

  • Physical Inspection
  • Statistical Analysis of Market Trends
  • Comparison of sale prices and characteristics of similar properties

Look up your property value

View your tax statement, check your property value, taxes due, property description, and much more at MultCoPropTax.com

  • Use the “Guest Login” button to search by Property Account Number (e.g. R176816) or street address. You do not need a password to log on as a guest.
  • Expand your search capabilities with subscription access.

History of property values and taxes

See a graph of the last five years of your property value and taxes.

Assessment of Property – Assessed Value/Maximum Assessed Value

2026 Assessments

Property Values for 2025-2026 Property Taxes were determined as on January 1, 2025, and are not necessarily reflective of current market conditions.

Please remember, you cannot appeal the amount of your property taxes. You may only appeal the value of your property if you feel it is incorrect. If you decide to appeal, please keep in mind that you are appealing the value as of January 1, 2025.

Not all value reductions from an appeal will result in tax savings.

For more information, please contact our office.

Assessments

County appraisers determine your property's values via a variety of methods. Why is there an appraiser at my house?

What types of properties are assessed?

What property does Multnomah County assess?

  • Real Property - Residential, commercial, multifamily and industrial land and buildings.
  • Business Personal Property - Includes furniture, fixtures, and equipment used in a business.
  • Floating Property - Houseboats, boathouses, moorages and slips.
  • Manufactured Structures

How is my Maximum Assessed Value (MAV) determined?

Maximum Assessed Value (MAV) was established by Ballot Measure 50 for the 1997-98 tax year. 

Assuming no changes are made to the property, MAV is calculated as the greater of 103% of the prior year's assessed value (AV), or 100 percent of the prior year's MAV.

MAV’s for properties that existed prior to 1995 were set based on the 1995-1996 Real Market Value (RMV) less 10%. MAVs for “new” properties (constructed or created after 1995) are set by multiplying the property's Real Market Value (RMV) as of the assessment date of January 1st following the year of construction or creation by the Changed Property Ratio (CPR) for that year.

MAV is the only component of your property taxes where a 3% increase limit applies. However, your MAV can increase above 3 percent of the prior year's assessed value if certain changes, known as exceptions, are made to your property.

For more information about Maximum Assessed Value, please refer to the Oregon Department of Revenue’s Maximum Assessed Value manual.

How is my Assessed Value (AV) determined?

Assessed Value (AV) is the lower of last year’s Maximum Assessed Value (MAV) plus 3%, or the current Real Market Value (RMV). This value provides the baseline for your tax bill calculation.

Why did my Assessed Value increase so much?

Your Assessed Value (AV) can increase for two reasons:

  1. An Exception Event (see below)

  2. If your previous year’s Real Market Value was lower than your Maximum Assessed Value and now your Real Market Value is more than your Maximum Assessed value, you may see a jump in your Assessed Value, depending on how low your RMV was in previous years.

See a graph of the last five years of your property value and taxes.

For information regarding the Assessed Value for a specific property, please contact our customer service department by phone (503) 988-2225 or by email at propertytax@multco.us. Have your account number or property ID available.

What is an Exception event?

Ballot Measure 50 limits MAV increases to 3% per year except under certain circumstances including, but not limited to:

  • New Construction/Additions valued at more than $18,200 in one year or $45,000 over 5 years
  • Remodeling, renovation or rehabilitation valued at more than $18,200 in one year or $45,000 over 5 years
  • Partitioning or subdivision
  • Rezoning (where the property is used consistently with the new zoning)
  • Discovery of omitted Property
  • Disqualification from exemption or special assessment

In these cases, the Assessor appraises the property to determine how much Real Market Value was added by the change(s) to the property."

Please refer to ORS 308.149 and OAR 150-308-0160 for more information

I recently bought my house and have not done any work to it. Why was Exception value added?

Property values and taxes on real property are tied to the property, not the owner. The previous owner may have done work to the property that was discovered at the time of sale.

What is ongoing maintenance?

General Ongoing Maintenance and Repair refers to maintenance and repair items completed over a period of years as-needed, and, with multifamily properties, scheduled to take place. This is in contrast to rehabilitation and/or renovation where many components of the property are replaced within a short period of time for a residential property, and/or a short time period involving many units for income properties.
Please refer to OAR 150-308-0130 for more information.

Locating Property  Accounts

Find your Account Number/Property ID

Your account number is the same as your property ID. It is listed at the top and the bottom of your tax statement.

Top of your tax bill:

You can find your account number or property ID at the top of your tax bill

Bottom of your tax bill:

You can find your account number or property ID at the bottom of your tax bill

Why do I receive multiple tax bills?

Why do I receive multiple tax bills when I only have one property? Interested in consolidating your property?

Appeals

If you disagree with the value county appraisers have given to your property, you may appeal your property value. You cannot appeal how much you owe in taxes, only how much your property has been valued. If your appeal is successful and the value of your house decreases, you may pay lower taxes. Appeals must be filed by December 31 of the year in which your property was assessed.

Appeal Process

Your property value may be eligible for a reduction of value, possible leading to a reduction of taxes under the following circumstances:

Property Value Questions

Residential Appraisal - Valuation Questions

     Residential Property Types: Single Family Residences, 2-4 unit Multifamily (Duplex, Triplex, Fourplex), 
     Condominiums,  Floating Property, and Manufactured Homes 
     503-988-0078 / appraisalsupport@multco.us

     Commercial or Industrial Appraisal - Valuation Questions

     Commercial Property Types: Multifamily (5+ units), Office, Retail, Automotive 
     503-988-9995 / commercial@multco.us

     Industrial Property Types: Industrial, Local/State Manufacturing 
     503-988-0037 / industrial@multco.us 

     Business Personal Property - Valuation Questions

     Computers, Chairs etc.
     503-988-6332 / ppreturns@multco.us 

Last reviewed November 28, 2025