What is the Property Value Appeals Board (PVAB)?
Oregon property owners have had the right to appeal the assessed value to their property since 1907. Today, the Property Value Appeals Board (PVAB) handles these appeals under Oregon Law. If you believe the value on your property tax statement is incorrect, you may file a petition with PVAB during the appeal window.
Important: PVAB only hears appeals related to property value, not the amount of property taxes billed.
Who Can Appeal?
You may file an appeal if you are:
- The property owner
- A person legally authorized to represent the owner
Only authorized parties may sign and submit a petition.
What Can Be Appealed?
The Board operates under Oregon law and has the authority to review and adjust the following values:
- Real Market Value (RMV)
- Specially Assessed Value (SAV)
- Maximum Assessed Value (MAV)
- Assessed Value (AV)
- Values adjusted for destroyed or damaged property (effective as of July 1)
- Values added to the tax roll prior to December 1
- MAV adjustments for demolished or removed, with an approved application
If you have questions regarding your property values on your statement, please contact the Assessor’s Office at 541-682-4321.
When to Appeal: Important Dates
| Filing Opens |
Day after tax statements are mailed |
| Filing Deadline |
December 31, 2025 (4:00pm for hand delivery or postmarked by this date) |
| Assessment Date |
January 1, 2025 |
| Board Session Begins |
On or after the first Monday in February 2026 |
| Board Session Ends |
No later than April 15, 2026 |
If you miss the deadline or are appealing a prior year's value, you may file with the Magistrate Division of the Oregon Tax Court.
Required Forms:
Please review the instructions included with the petition form. You must file your petition with the Lane County Clerk.
Filing Information
Authorization to Represent - Instructions & Form
Real Property Petition - Instructions & Form
Personal Property Petition - Instructions & Form
Waiver of Late Filing Penalty - Instructions & Form
Submit By Mail or In Person:
Property Value Appeals Board
Lane County Deeds and Records
125 East 8th Avenue
Eugene, OR 97401
Filing Fees
| Type of Appeal |
Fee |
| Per tax account appealed |
$35.00 |
| Multiple accounts (same owner and same subdivision) |
$350.00 maximum |
What to Include with Your Petition
You must provide evidence that supports your opinion of value as of January 1, 2025. The Board will only consider evidence about property value, not the amount of tax paid.
Examples of Evidence:
- Recent sale of the property
- Independent appraisals
- Comparable sales
- Contractor estimates
- Written repair estimates
How to Submit Evidence:
Email: [email protected]
Fax: 541-682-3330
Mail or deliver in person
Emailed evidence must be provided in a PDF format and must include the account number with the petitioner's name in the email and/or subject line.
Deadline: All evidence must be received at least two (2) business days before your hearing.
Evidence submitted less than two (2) business days before your scheduled hearing will not be considered by the Board.
- Example: For a 10:00 a.m. Monday hearing, submit by 10:00 a.m. the prior Thursday.
- Evidence submitted with the petition does not need to be resubmitted.
Screenshots, documents or pictures held up to the camera during the hearing will not be considered evidence per meeting records retention schedule. (OAR 166-150-0040)
Hearings
- All petition hearings will be held on Zoom.
- All petitioners are assigned a hearing date and time if requested on the petition.
- You may:
- Appear in person via Zoom
- Be represented by someone else
- Submit written evidence only
You will be notified of your hearing at least five (5) days in advance.
After the Hearing: Orders and Next Steps
After the hearing, PVAB will issue an order directing the Assessor to change or sustain the property's value. Every petition receives an order unless resolved through stipulation.
Appeal a PVAB Order
If you disagree with the Board’s decision, you may file a complaint with the Magistrate Division of the Oregon Tax Court within 30 days of the order date (not one month). Filing fees may apply.
Mail complaint to:
Oregon Tax Court
1163 State Street
Salem, OR 97301
Need Help or Have Questions?
If you have questions about how to submit a petition or evidence, email questions to [email protected].
If you have questions about the property values, contact the Assessor's Office at 541-682-4321.