Board of Property Tax Appeals (BoPTA)
Appeal to the Board of Property Tax Appeals if you disagree with the value on the tax bill you receive this fall. Your evidence must reflect the value of the property as it existed on January 1, 2021. You can access petition forms below.
Appeals can be filed after receipt of tax bills but no later than December 31. If December 31 falls on a weekend or holiday, the filing deadline will be the next business day.
Only the property owner and certain authorized people can sign and present a petition to the board. Please review the instructions included with the petition form.
Generally, to be successful in your appeal, you must provide evidence of the MARKET VALUE of your property on January 1, 2021, the date the assessor used to establish the real market value of your property. Below are examples of the types of evidence you might use to convince the board the value of your property should be adjusted to the value you are requesting.
- Documentation of a recent arm's-length sale of the property.
- A fee appraisal of your property dated close to January 1 of the assessment year.
- Proof that the property has been listed for sale on the open market for a reasonable period of time at a price below the real market value on the tax roll.
- A comparison of properties similar to yours in location, size and quality that sold near the valuation date of January 1 of the assessment year and are adjusted for differences
- Cost of new construction that occurred close to January 1 and was performed by a professional contractor.
- Cost to repair your property. You should provide written estimates of the cost of the repairs.
- For business property, provide documentation of income and expense information, cost of the asset and/or a comparison of similar properties that sold near the valuation date of January 1.
Below are some examples of types of evidence that would be less successful in supporting your opinion of your property's value.
- Study of the difference between your property tax and your neighbor's property tax. It is more helpful to provide evidence of your property's VALUE, not the tax you pay.
- A comparison of the value of your property on the tax roll with your neighbor's value on the tax roll. While this may be an interesting point, it does not provide proof of the MARKET VALUE of your property.
The board will consider your appeal between the first Monday in February and April 15th. You do not have to appear before the board. If you indicate you want to be present, you will get at least five days written notice of the hearing. Evidence submitted to the board clerk or provided at the hearing will not be returned. Evidence considered by the board must be retained by the board clerk.
The board will consider the evidence from you and the county assessor. The board will notify you in writing of its decision; you have the right to appeal the board's decision to the Magistrate Division of the Oregon Tax Court. Complaints must be filed within 30 days (not one month), of the date that the board's order is mailed to you.
Board of Property Tax Appeals Forms (Filing Deadline December 31. If December 31 falls on a weekend or holiday, the filing deadlines will be the next business day.)
- 2021-2022 Real Property Petition
- 2021-2022 Real Property Petition Instuctions
- 2021-2022 Personal Property Petition
- 2021-2022 Personal Property Petition Instuctions
- 2021-2022 Petition for Waiver of Late Filing Penalty (Personal Property Return)
- 2021-2022 Petition for Waiver of Late Filing Penalty Instructions (Personal Property Return)
2021-2022 BoPTA Filing Information (Information on How to Appeal Your Property Value)