Marion County property tax appeals
Appeal Season is a property tax appeal co-pilot. We are expanding county by county to high-tax areas like Marion County. We are not there yet, so we cannot check a Oregon assessment today. Leave your email and we will tell you the day we cover Marion County, and nothing else.
Oregon caps your maximum assessed value under Measure 50, so most homes are already taxed on a value well below what they would sell for. You appeal to your county Property Value Appeals Board by December 31. An appeal helps only when your real market value is wrong enough to drop below your assessed value.
- Your real market value is set too high and lowering it to what the home would actually sell for would fall below your assessed value.
- The record has an error in your home’s size, condition, or features.
- You file with your county Property Value Appeals Board by December 31 (the next business day if that is a weekend or holiday).
- Your assessed value is already well below your real market value. Measure 50 keeps most owners below market, so lowering market value changes nothing.
- You have no evidence that your real market value is wrong. The appeal reviews your value, not the size of your bill.
Read the full explanation
In Oregon, your home has three values: a real market value, a maximum assessed value, and an assessed value, which is usually the lower of the first two. Under Measure 50, your maximum assessed value can rise by only about 3 percent a year, so for most homes the assessed value your tax is based on already sits well below what the home would sell for. You appeal your value to your county Property Value Appeals Board, and the filing window runs from when tax statements are mailed in the fall until December 31, moving to the next business day if that date is a weekend or holiday. An appeal helps only when your real market value is wrong and lowering it would drop below your assessed value, or when the record has an error. It usually will not lower your bill when your assessed value is already far below market. This is general information, not tax advice.
Source: Oregon Department of Revenue · checked 2026-07-18. We're preparing coverage here and will publish Marion County's own verified schedule once our review of the county's records is complete.
- 2026 filing deadline:
- Thursday, December 31, 2026
- Filing window:
- File your petition with your county Property Value Appeals Board after tax statements are mailed in the fall and by December 31. If December 31 falls on a weekend or holiday, the deadline moves to the next business day. Because Oregon caps your maximum assessed value under Measure 50, an appeal lowers your bill only when your real market value falls below your assessed value.
- Where to file:
- Marion County Property Value Appeals Board
- Filing fee:
- Contact the county clerk to confirm any filing fee.
- County portal:
- www.co.marion.or.us/CO/Pages/pvab.aspx
Verified against official sources, approved 2026-07-18.