State guides / OR
Oregon property tax appeals
Not served
Not served
We do not file appeals in Oregon at this time.
- Notice
- The petition window opens when tax statements are mailed (ORS 309.100).
- Deadline
- After the tax statement is received and before December 31, or the next business day.
- First level
- County board of property tax appeals
- Next levels
- Oregon Tax Court Magistrate Division, within 30 days of the board order.
General information, not legal or tax advice. The notice and local rules control.