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, 2018.You can access petition forms below.
Appeals can be filed after receipt of tax bills but no later than December 31, 2018.
Only the property owner and certain authorized people can sign a petition to the board. Please review the instructions included with the petition form.
You need to have convincing evidence to support your opinion of your property's value.
- One mistake taxpayers make when they file a petition is to present the board with a study of the difference between their property tax and their neighbor's property tax. If you want the board to reduce the market value of your property, you should provide evidence of your property's VALUE, not the tax you pay.
- Another mistake petitioners make when appealing to the board is to compare the value of their property on the tax roll with their neighbor's value on the tax roll. This study may be interesting, but does not provide proof of the MARKET VALUE of your property.
Generally, to be successful in your appeal, you must provide evidence of the MARKET VALUE of your property on January 1, 2018, 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 reduced 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.
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.