Property Values Appeal Process

This information will help you decide how to appeal your property value to the Property Values Appeals Board. Your appeal must be postmarked or delivered by December 31st.

1. Deciding to appeal

2. Submit your appeal

3. Prepare for your hearing

4. What to expect at the hearing

5. Hearing decision

Use this Glossary of Value Terms to help understand your tax bill and prepare your appeal.

Deciding to appeal

Before you file an appeal, please contact our office via phone or email for more information about how your property value was determined. Our appraisers will help you understand your value and if it should be adjusted.

You may file appeals for the following reasons:

• Values: You can appeal the current year's Real Market Value (RMV) or Specially Assessed Value (SAV) on both real and personal property accounts. Assessed Value (AV) can only be reduced at by Property Values Appeals Board as the result of changes to RMV or MAV. The 3 percent increase from the prior year’s AV can’t be reduced by Property Values Appeals Board. If the AV increased by more than 3 percent due to an exception, the board may reduce the value of the exception.

• Exception event: If improvements have been made to your property (for example updating or remodeling) and you believe that the amount the Assessor has increased the value of your property is too high, you may appeal the amount of the increase that is associated with the improvements (called an "exception event").

• Penalty: If you disagree with a penalty assessed to you for late filing of your real or personal property return, you may petition the Property Values Appeals Board to waive the penalty.

• Find more information on our Appeal Types page. Appeal Types

When considering an appeal, keep in mind:

• A reduction in Real Market Value of your property may not result in tax savings.

• It is your responsibility to prove that the value the Assessor has placed on your property is too high.

• The Property Values Appeals Board can only hear appeals of the current tax year values. It does not have authority to consider appeals for any other tax years.

The Property Values Appeals Board cannot:

• Consider hardship as a factor in establishing value

• Set the amount of tax you owe

• Consider a sharp increase in value in a single year to be a valid reason for appeal

• Regard lack of normal property maintenance as a reason for appeal (however, severely deferred maintenance and structural problems are considered)

• Consider testimony on tax rates or the fairness of the tax system.

Submit your appeal

When can I appeal?

After your current year property tax statement is available, you have until December 31st to submit your petition to The Property Values Appeals Board. The Property Values Appeals Board can only consider petitions for the current tax year value.

Your petition must be postmarked or delivered by December 31st.

• We use the U.S. Postal Service postmark to determine timeliness of filing. A postage meter imprint (e.g. Pitney-Bowes) is not considered a postmark.

Hearings will take place between the first Monday in February through April 15. You will be notified by mail of your hearing date and time.

Download appeal forms and petitions

• Document

  Real Property Appeal Petition (216.28 KB)

  • Document

    Real Property Petition Instructions (63.03 KB)

• Document

  Personal Property Appeal Petition (96.07 KB)

  • Document

    Personal Property Petition Instructions (72.22 KB)

• Document

  Late Filing Penalty Petition (52.53 KB)

  • Document

    Late Filing Penalty Instructions (47.05 KB)

• Authorization to Represent

Pick up forms at our office

501 SE Hawthorne Blvd, Suite 175
Portland, OR 97214
Phone: 503.988.2225

Email form request to pvab@multco.us

How do I submit my appeal and what is the fee?

You must submit a separate completed petition for each account. The filing fee is $30.00 per account; made payable to "Multnomah County".

If we receive your petition without the filing fee, you have 20 days from the date of notification to submit the fee or the petition will be dismissed.

Appeals are accepted by mail or in person only. Email or fax submissions are not accepted.

By mail

Property Values Appeals Board
PO Box 5007
Portland, OR 97208-5007

Checks should be made payable to "Multnomah County" for the $30 filing fee.

In person

501 SE Hawthorne Blvd, Suite 175
Portland, OR 97214

How do I appeal Business Personal Property?

Business Personal Property value for the current tax year may be appealed to the Property Values Appeals Board. Paperwork must be postmarked no later than December 31st.

Late filing penalties for business personal property may also be appealed to the Property Values Appeals Board separately.

The cost for each appeal is $30.

Business Personal Property Appeals forms

Prepare for your hearing

When will my hearing be scheduled?

Hearings start in mid-February and run until April 15. Hearings take place in 10 minute increments from 9 am-2 pm, Monday-Thursday at the Multnomah Building (501 SE Hawthorne Blvd, Portland, OR 97214).

• Notices of hearing will be mailed 5-10 days in advance of the scheduled time. You may also call or contact DART to find out your scheduled hearing time.

• Hearing times cannot be rescheduled. If, after your hearing is scheduled, you find you cannot attend, you may send a qualified representative. To designate a representative, fill out and submit the Authorization to Represent form.

• If you are in need of special assistance, please call or email our office and we will be able to help you.
  Contact DART

What evidence do I need?

Generally, to be successful in your appeal, you must provide evidence of the market value of your property on January 1 of the assessment year. A strong case requires careful preparation. Remember, it is your responsibility to prove that the Assessor’s value is too high.

The only evidence the Property Values Appeals Board can consider is what you provide with your current appeal. Evidence from previous appeals will not be considered. You may send your evidence with your petition, or bring it at the time of the hearing.

Here are some examples of evidence Property Values Appeals Board may consider:

• Documentation of an arm's-length (openly-marketed) sale of your property that occurred close to January 1 of the assessment year.

• A fee appraisal dated close to January 1 of the assessment year which reflects the property's value.

• Proof that the property has been listed for sale on the open market for a reasonable period of time at a price below the real market value on the tax roll.

• A comparison of properties similar to yours in location, size and quality that have sold close to January 1 of the assessment year. If there are differences between properties, the differences must be accounted for in the comparison of values.

• Cost of new construction that occurred close to January 1 of the assessment year and was performed by a professional contractor.

• Cost to repair your property. You must provide written estimates of the cost of the repairs.

• For commercial property, documentation of income and expense information or a comparable sales analysis.

If you wish to submit comparable sales as evidence, an example of a

is available.

Any evidence you provide to Property Values Appeals Board will not be returned to you. If you wish to keep the original documents, you may submit copies to the Board.

What to expect at the hearing

A typical residential hearing is limited to a total of 10 minutes. All hearings in which a petitioner (or representative) is present are recorded. Most recordings are available for review upon request. During this 10 minutes you will:

• Introduce yourself and identify your property. The Property Values Appeals Board Chair will announce the current value and your requested value, and will confirm the size, location and type of property under appeal.

• You will then make a statement supporting your requested value.

• Describe each piece of evidence you present. Property Values Appeals Board members may ask questions during your presentation.

You must make your statement, present your evidence, and allow for questions within the 10 minute period. Remember that Property Values Appeals Board is concerned with property values for the current assessment year, not large increases over last year’s value or increases in tax amounts.

The process is informal. You should expect to be treated with courtesy. The Chair must, however, adhere to the time schedule and you will be asked to cooperate in this regard.

Who is on the Property Values Appeals Board?

Property Values Appeals Board members are private citizens appointed by the Multnomah County Board of County Commissioners. They are not professional appraisers, but have training, experience and knowledge in property valuation.

Property Values Appeals Board members are not part of the Assessor's Office and they play no role in setting any of the values on your property.

Property Values Appeals Board may be thought of as a panel which decides the value of your property based on the evidence you present.

If you are interested in serving on the Property Value Appeals Board, Multnomah County is seeking volunteers for the upcoming appeals session.

Hearing decision

When can I expect a decision?

Property Values Appeals Board hears all the day's testimony before making any decisions. The decision-making process is typically between 2-4 pm. You are welcome to observe this process, however you will be unable to comment or offer any further testimony.

Property Values Appeals Board's decisions are not available by telephone.

Whether you are present for the decision-making process or not, a written Board order will be mailed to you or your representative within 8-10 business days after the hearing.

What if I disagree with the Property Values Appeals Board’s decision?

Information and instructions on appealing Property Values Appeals Board’s decision to the Oregon Tax Court will be included with the written decision. For more information, visit the Oregon Tax Court’s website.