AssessCheck

Oregon Property Tax Deadlines

Oregon’s calendar runs on a different anchor from the other states on this site. There is no separate value notice between the assessment date and the tax bill: the tax statement, mailed before October 25, is what tells you the values, and the appeal window is the roughly two months that follow it, closing on December 31.

Note also that Oregon deadlines are expressed as days, and the counties emphasize it. A complaint against a board order is due 30 days after the order is mailed; an appeal of a magistrate’s decision is due 60 days after that decision. Not one month, not two months.

The assessment date and the roll

The county assessor prepares the assessment roll as of January 1 of each year, and the real market value is the property's value as of that assessment date. Evidence you present about value has to speak to the property as it existed on that date, not to later market movement.

Business personal property return

A business owning or possessing taxable business personal property must file a Confidential Personal Property Return (form 150-553-004) with the county assessor by March 15. No late-filing extension is allowed, and the board may waive a late-filing penalty only for good and sufficient cause.

Your tax statement

The county mails the property tax statement before October 25 each year. The statement carries the assessed value, the maximum assessed value and the real market value, which is why the appeal clock runs from receiving it rather than from a separate value notice.

Asking the assessor to review the value

A request for review of the value may be made to the assessor's office through December 16. The counties ask owners not to wait until that date, because the account has to be reviewed and any warranted reduction processed in time for the tax corrections that must be completed by December 31.

The board petition

A petition to the county Board of Property Tax Appeals (called the Property Valuation Appeals Board in some counties) may be filed once tax statements are received in late October, and must be filed with the county clerk by December 31 — or the next business day if December 31 falls on a weekend or legal holiday. There is no fee at this level. Hearings are held between the first Monday in February and April 15, with written notice at least five days in advance, and the owner is not required to attend.

Going straight to the Tax Court's Magistrate Division

Some matters go directly to the Magistrate Division of the Oregon Tax Court rather than to the county board — industrial property appraised by the Department of Revenue, and an appeal filed after the board deadline or about a prior year. That filing is also due by December 31, moving to the next business day, and carries a court filing fee ($281 at the time of the county's page). Certain standards must be met for the magistrate to hear the appeal.

Appealing a board order to the Magistrate Division

A board decision is appealed to the Magistrate Division of the Oregon Tax Court by filing a written complaint within 30 days — the county stresses that this is 30 days, not one month — after the board's order is mailed. A filing fee applies at this level.

Anchor: the mailing date of the board's order · Basis: rule tied to an event

Appealing a magistrate's decision to the Regular Division

A magistrate's decision may be appealed to the Regular Division of the Oregon Tax Court by filing a complaint within 60 days — again, days, not two months — after the date of the magistrate's decision. A Regular Division trial is a formal proceeding, and a decision there can be appealed to the Oregon Supreme Court.

Anchor: the date of the magistrate's decision · Basis: rule tied to an event

Paying your taxes

Taxes may be paid in full by November 15, or in up to three installments due November 15, February 15 and May 15. When the 15th falls on a weekend or holiday the due date moves to the next business day.

Anchor: the tax statement mailed before October 25 · Basis: rule tied to an event

The shape of the year (illustrative)

Illustrative sequence for the 2026-2027 tax year. The dates that control are the ones your county publishes and the ones on your own statement.

  1. January 1, 2026: assessment date. The roll and the real market value are as of this day, and evidence about value has to speak to it.
  2. March 15, 2026: business personal property returns due, with no extension.
  3. Before October 25, 2026: the county mails the tax statement with the three values and the rate.
  4. Through December 16, 2026: requests for review of the value at the assessor’s office.
  5. December 31, 2026: deadline for a board petition (or the next business day), and for a direct Tax Court filing where that route applies.
  6. November 15, 2026, February 15, 2027 and May 15, 2027: the payment dates, with installments permitted.
  7. First Monday in February to April 15, 2027: board hearings, on at least five days’ written notice.
  8. Within 30 days of the board’s order: a complaint to the Magistrate Division if you disagree with it.

What this tells you: the whole appeal sequence happens in the two months after the statement arrives, and the first payment falls inside that window. If you intend to petition and also to pay, do both: filing an appeal does not suspend the November 15 date.

What it does not tell you: your county’s statement date, your levy code area’s rate, or whether a reduction in value would change your bill — that last one depends on your assessed value, and the appeal page sets out the two conditions.

Where the processes are explained

Sources