Property Value Appeals Board

The Lane County Board of Commissioners has appointed members to the Lane County Property Value Appeals Board (PVAB) for the 2023-2025 term. 

HB 2031 made changes to how the board is named and the terms of board members. Beginning January 1, 2024, the name will change to Property Value Appeals Board. Board members appointed to the current board will serve for 2 years. 

What does the Board do?  
The Board hears appeals, from taxpayers, of the value of their property.  At a hearing, based on evidence presented by the taxpayer and the County, the Board makes a determination of the property's value, and issues an order.  Training is provided.


What are the qualifications to serve on the Board?
1. Applicants must be residents of Lane County.
2. Applicants should have an interest in, or employment background in real property appraisal, finance, or real estate. 
3. Applicants cannot be employees of the County or any taxing district within the County.

Property Value Appeals Board Forms and Instructions

The board is authorized by law to hear appeals of the value of your property, including real market, maximum assessed, specially assessed, or assessed values. PVAB does not hear appeals of the property tax you pay.   To submit an appeal of the value of your property, please complete the appropriate form below.

Filing Instructions
Authorization to Represent
Real Property Petition & Instructions
Personal Property Petition & Instructions
Waiver of Late Filing Penalty Petition and Instructions

File your petition in the office of the County Clerk.  Your petition must be postmarked or delivered by December 31.  If December 31 falls on a weekend or holiday, the filing deadline moves to the next business day.

Property Value Appeals Board Filing Fees

For each tax account appealed: $35

For accounts under the same ownership,
appealed by the same party, and located
in a single platted subdivision: $350 maximum

Submit Petitions and Payment to:
Lane County Property Value Appeals Board

County Clerk's Office
275 W 10th Ave
Eugene, OR 97401


Submitting Evidence Before Your Scheduled Hearing

All evidence, or supplemental evidence, to be considered must be submitted to the board 48 hours, or 2 business days before the scheduled hearing. 
For example, for a 10:00am Monday hearing, evidence must be provided by 10:00am the prior Thursday. For a 2:00pm Tuesday hearing, evidence must be received by 2:00pm Friday. Evidence you submitted with your petition is on file, there is no need to resubmit it. 

Email evidence to: [email protected]

All emailed evidence must include the account number and petitioner's name in the email and/or subject line. 
All emailed evidence must be provided in a PDF format. 

Any evidence submitted after the 2-business day deadline will not be considered by the board. 

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)

Purpose

Hears petitions for reduction of assessed, specially assessed, and real market values of property, and considers applications to excuse liability for penalties.

The Property Value Appeals Board is a Mandated Special Board. Mandated Special Boards and Committees consist of a group of citizens appointed pursuant to statute and charged with certain independent decision-making and other responsibilities over a certain area of County government. (Lane Manual 3.505). Applicants may be asked to undergo an interview process.

Membership

Three-member board is selected by the County Clerk from a pool of members appointed by the Board of Commissioners, per ORS 309.067 (see Lane Manual 3.560 for details).

Note: You may submit an application at any time. Applications are kept for 12 months from the date the application is received and will be considered should a vacancy occur within that time frame Applications are also available in the Board of Commissioners office, Public Service Building, 125 E. 8th

Membership Term

The term of each member of a county property value appeals board begins on the date of appointment and ends on the second June 30 following the date of appointment, or when the member resigns or is replaced, whichever occurs first.
PVAB
County Clerk's Office
275 W 10th Ave
Eugene, OR 97401

541-682-4275
541-682-3330 FAX

Monday - Friday
9 a.m. - Noon, 1 p.m. - 4 p.m.

Send email