Property Value Appeals
Property Value Appeals in Benton County
How property value appeals work in Benton County
If you would like to appeal your property’s assessed value, you must do so with the Benton County Property Value Appeals Board. A property value appeal in Benton County usually works as follows:
- Receive your property tax statement which includes your property’s assessed value. The values eligible for appeal include current year real market, maximum assessed, specially assessed, or assessed value of your property
- If you believe any of these values are incorrect, we recommend you first speak with the Benton County Assessment Department.
- Before December 31 of the same year (or the next business day, if that falls on a weekend), file your appeal with the Property Value Appeals Board through the Records & Elections Department. You can do so in-person, via email, by fax or through the mail by the filing deadline.
- Your appeal will then be presented to the Property Value Appeals Board for review at a hearing. Hearings generally take place between February 1 and April 15, and you will be informed of a decision when it is made.
For additional resources and documents from the Oregon Department of Revenue, see the documents linked below.
What is a property value appeal?
A property value appeal is a way for a homeowner to ask the County to take another look at how much our assessor says your home is worth.
Each year, the County assessor decides your home’s value, based on what it might sell for on the open market, and that number shows up on your property tax bill as the real market value as well as the assessed value of your home, which is calculated differently, based on State regulations and is the basis for your property taxes each year.
You may determine that one or both of these values as been set too high and wish to have them revisited. To do so, you can file an appeal with your county’s Property Value Appeals Board.

Forms & Petitioning Resources
Some important requirements to keep in mind: you may only file one petition per tax account, and all filings must be for the current tax year.
Real Property Petition
Use for Land, Buildings, Manufactured Structures, Commercial/Industrial Machinery & Equipment.
Personal Property Petition
Use for Taxable Personal Property being used/held for business purposes & floating properties.
Waiver of Late Filing Petition
Use for Personal Property Returns not failed by due date and a late filing penalty was assessed.
Upcoming PVAB Hearings
Would you like to serve on the Property Value Appeals Board?
Board members serve a two-year term beginning July 1 and ending on the second year’s June 30. As a member, you are required to complete DOR training and receive a stipend for all meetings attended. Meetings are scheduled annually between February 1 and April 15.