Property Value Appeals Board

Notice:  

The Property Value Appeals Board hearings have concluded for the 2025-2026 session.   


Notice of session (PDF)

2025-26 Hearings Policy (PDF)

2025-26 Hearing Schedule (PDF)

Presenting Additional Appeal Evidence - please refer to the Hearings Policy regarding the submission of additional written evidence. There is no need to re-submit evidence already submitted when the petition was originally filed.  

Note:  Board members may discuss with County staff at any time before or after any hearing, general information regarding assessment and taxation regulations.  Withdrawn petitions, defective petitions and petitions in which the appellant has indicated on the petition they do not wish to appear may be worked into open hearing slots as time allows.  All hearings are accessible and open to the public.  Please notify the PVAB Clerk no less than 24 hours in advance if you are unable to attend in person and wish to attend via telephone or remotely.  


   

Property Taxes

 In Oregon, property taxes are assessed against business real property, floating property, machinery and equipment, manufactured structures, and real property. Oregon has an “ad valorem” tax system – property taxes are based on the value the County Assessor establishes for your property.  The Property Value Appeals Board (PVAB) is authorized by law to hear appeals of the value of your property - not appeals of the taxes you pay.
   

Tax Statements

 The Yamhill County Tax Assessor mails out tax statements each October. If you disagree with the property values on your statement, please contact the Assessor’s Office at 503-434-7521.
   

Appeals

 If you are not able to work with the Assessor’s Office to reach a value you both agree with, you may appeal to the Property Value Appeals Board (PVAB).  Yamhill County charges a $40 petition filing fee (non-refundable).  Petition forms are available below or at our office at 414 NE Evans St., McMinnville, OR  97128.  

Important PVAB Dates

   

PVAB Season:

 Begins after tax statements are mailed and ends the next April 15th
   

1st date to file:

 After tax statements are mailed.
   

Last date to file: 

 December 31, 2025 by close of business.  Postmarks are acceptable.
   

Hearing notices:

 You will receive a notice of your hearing date and time at least five days before the hearing
   

Hearings: 

 Begin on or after the first Monday of February
   

Session adjourns:

 April 15th
   

IMPORTANT:

 Your evidence must reflect the value of the property as it existed on January 1, 2025
Appeals can be filed after the receipt of tax bills but no later than December 31, 2025 at 5:00 p.m.

Only the property owner and certain authorized people may sign a petition to the Board. Please review the instructions included with the petition form. You must file your petition with the Yamhill County Clerk. The Yamhill County Clerk's Office is the ONLY OFFICE that can receive and accept your petition(s).  Yamhill County charges a (non-refundable) $40 petition filing fee.  If a petition is received without the required filing fee it will be considered defective and the petitioner will receive a defective letter. 
What to include with your petition:

Please be reminded that under Oregon Statute, the burden of proof as to why the Assessor's Office value is incorrect is the responsibility of the petitioner.  

Generally, to be successful in your appeal, you must provide evidence of the market value of your property. Below are examples of the types of evidence you might use to convince the Board the value of your property should be reduced to the value you are requesting:

  • Documentation of a recent arm's-length sale of the subject property occurring within three to six months of the January 1st assessment year.
  • A recent fee appraisal of your property dated close to the January 1 of the assessment year.
  • 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.
  • Comparative Market Analysis prepared by a professional realtor.
  • Cost of new construction that took place January 1 of the assessment year and was performed by a professional contractor.
  • Written estimates of the cost to repair your property. 
  • For commercial and industrial properties, provide documentation of income and expense information, cost of the asset and/or a comparable sales analysis.

A reduction in the real market value of your property may not result in a decrease in your property tax.

Hearings, Orders, & Appeals:

Hearings are meetings during which the board hears or reviews evidence regarding petitions filed with the board.  You may appear before the Board.  You may bring expert testimony or have someone represent you, but it is not a requirement that you appear in person. Hearings will be assigned a specific date and time.  If you indicate on the petition that you want to be present, you will receive a hearing notice.  Hearing notices must be mailed at least five days prior to the hearing. Evidence submitted to the Board Clerk or provided at the hearing will not be returned. Evidence considered by the Board must be retained by the Board Clerk.

An order is an official document issued by the board that orders the Assessor to change or sustain the value on the roll.  An order must be issued for every petition filed except those resolved by stipulation under ORS 308.242.

Except for orders pertaining to petitions for waiver of penalties, you have the right to appeal the Board's decision to the Magistrate Division of the Oregon Tax Court. To appeal the board's decision to the tax court, you must file a legal complaint.  Your complaint must be filed within 30 days (not one month), of the date that the Board's order is mailed or delivered to you.  The petitioner's appeal rights are provided to the petitioner with the board's order.  The fee for filing an appeal with the Magistrate Division is $50.00.  A written Magistrate decision may be appealed to the Regular Division of the Oregon Tax Court.

To file your complaint with the Magistrate Division of the Oregon Tax Court, send your filing fee and the complaint form to:

Clerk, Oregon Tax Court
Magistrate Division
1163 State Street
Salem OR 97301-2563