How it works
From a free check to a 10 minute hearing.
1. Free check
Send us your account number, property address or 2026-27 tax statement. We look at three things: whether the property is in Measure 5 compression, how the county's real market value compares with what the building would sell for, and what a reduction would be worth in tax. If the numbers do not work, we tell you and you owe nothing.
2. Evidence
The Board decides on the evidence in front of it. For commercial property that usually means:
- An income approach built from market rents, vacancy and expenses, using your own rent roll and operating figures when you have them
- Sales of similar buildings close to January 1, 2026, adjusted for the differences
- Current leasing activity and listing history for your building and its submarket
- Any sale, appraisal or listing of the property itself, and written repair estimates where condition matters
3. Filing
Each account needs its own petition and a $30 filing fee payable to Multnomah County. The county accepts petitions by mail or in person only, postmarked or delivered by December 31, 2026. You sign an Authorization to Represent so we can file and appear for you.
4. Hearing
Hearings run from the first Monday in February through April 15, in 10 minute slots. The Board hears many petitions a day, so we build each package to make its case on the first page: the county's value, the value we ask for, and the few facts that support it. We present the case for you, and the Board mails its written order after the hearing.
What we need from you
Very little. We build the case from public records, county data and commercial market data. To start we need only your account number or address, and your signature on the authorization to represent you.
If you have them, these help: a rent roll or operating statement, recent leases and any concessions, and any appraisal or broker opinion for the property.