If you disagree with the property values on your tax statement, you may file an appeal to the Board of Property Tax Appeals no later than December 31, 2012. You can get petition forms and information from the assessor’s office by calling (503) 846-8741 or go to our Board of Property Tax Appeals (BoPTA) page.
The Board of Property Tax Appeals (BoPTA) is comprised of independent citizens appointed by the Board of Commissioners. They are authorized by law to hear appeals of the real market, maximum assessed, specially assessed or assessed VALUE of your property - not appeals of the tax you pay. Board members must make their decision based on the evidence presented and their knowledge of the market. BoPTA does not have authority to consider appeals for prior years, only the current year. You may request to be present at a hearing to present your case, or let the board render a decision based on the petition you file. The hearing is informal and does not require special representation by an attorney.
The RMV (Real Market Value) is the county appraiser's estimate of the price your property would sell for as of January 1, 2012. The MAV (Maximum Assessed Value) is tracked separately from the real market value and represents the property tax relief established in 1997 by a change to the Oregon Constitution. If you have not made changes to your property from the previous year, your assessed value is calculated, according to Oregon law, by comparing RMV with MAV. The AV (Assessed Value) is the lower of these two figures.
If your property has had changes since last year, your assessed value may have been affected. Typical changes that could affect this value are new additions, major remodeling or new construction, rezoning or subdivision. The value added for these changes is based on the market value of the new property multiplied by a percentage that reflects the assessment level of similar properties in the county.
Example: If you owned a vacant lot in 2011 and subsequently built a house, the assessed value on your tax statement would be the 2011 assessed value of your lot plus 3%, plus the equalized value added for the development of the lot and the construction of the home.
If you need assistance understanding how your property values were determined, contact our office at 503-846-8826.Appeals that do not pertain to late filing penalties or with property values must be appealed directly to the Magistrate Division of the Oregon Tax Court.