Tax relief and valuation review

Protect your exemption and appeal rights.

A homestead exemption, senior-relief program, or valuation protest can change the amount a homeowner owes—but only if the filing reaches the right local office in the correct window. Use the verified county guidance below as your working checklist, then confirm the current form and deadline with Benton County Department of Assessment / Benton County Financial Services Tax Office.

Relief programs

What the local record says

Homestead filing

The filing guidance for this county is: Oregon has no general homestead exemption. For qualifying property-tax exemptions, applications are generally made between January 1 and April 1 of the tax year; the 2026 senior/disabled deferral application is filed after January 1 and by April 15, 2026, with late filing through December 1 subject to a county fee. Use the official form or application channel, provide the residence and ownership documentation requested, and keep a copy of the submission.

Review county contact information

Senior citizen tax relief

Oregon 2026 Property Tax Deferral for Disabled and Senior Citizens program: eligible homeowners apply through the county assessor after January 1 and by April 15, 2026 (late applications may be filed through December 1 with the county late fee); the Oregon Department of Revenue pays the 2026–27 property taxes and records a lien, subject to program eligibility.

Valuation cap or growth limit

Oregon Measure 50 / ORS 308.146 generally limits maximum assessed value growth to 3% per year and assessed value cannot exceed real market value; exceptions include new property, improvements, partition/lot-line changes, disqualification from exemption or special assessment, and other statutory events. Measure 5 separately limits tax rates on real market value.

Appealing an assessment

Build the objection around evidence and the notice date.

Calendar the window

Use the valuation notice and the county’s published protest guidance to determine the last day to file. Do not assume the payment deadline controls the appeal.

Assemble support

Gather comparable sales, photographs, repair records, appraisal evidence, property characteristics, and any documentation that explains why the assessed value is incorrect.

File and preserve proof

Submit through the official channel, save the confirmation, and attend the board or review hearing if one is scheduled. An appraiser or attorney can help evaluate evidence when the value or stakes are substantial.

The verified protest guidance for this county is: For tax year 2026, Property Value Appeals Board petitions are accepted after tax statements are mailed through December 31, 2026; the official Benton County page states the filing deadline is December 31. If the language is not a specific calendar date, contact the office promptly for the current notice and board-review schedule.