Property Tax Appeals
A property owner can appeal the valuation of the property to the local Board of Property Tax Appeals. Petitions to the board must be postmarked or delivered between late October, when the tax statements are mailed, and December 31. If December 31 falls on a weekend or holiday, the filing deadline will be the next business day. Petitions are filed in the office of the county clerk in the county where the property is located. There is no fee for filing an appeal with the Board of Property Tax Appeals.
The Board of Property Tax Appeals can also hear appeals of penalties assessed for the late filing of real and personal property returns. The board has jurisdiction to waive all or a portion of a penalty if the petitioner can prove there was good and sufficient cause for the late filing or for first-time non-filers.
Board hearings are informal, and the property owner is not required to have an attorney present. The owner(s) can sign the petition and represent themselves at the hearing or authorize certain other persons to sign the petition for them. Those persons who can be authorized to sign a petition are explained on the petition form. Hearings are scheduled from the first Monday in February through April 15. The clerk of the board will notify the petitioner of the time and place to appear.
Owners of industrial property appraised by the Oregon Department of Revenue must file their appeals directly with the Magistrate Division of the Oregon Tax Court, rather than with the Board of Property Tax Appeals. There is a fee for filing an appeal with the Magistrate Division. The deadline for filing an appeal with the Magistrate Division is also December 31. If December 31 falls on a weekend or holiday, the filing deadline will be the next business day.
If a property owner is not satisfied with the board's decision regarding property value, the property owner may appeal to the Magistrate Division of the Oregon Tax Court. Magistrate decisions can be appealed to the Regular Division of the Tax Court. Decisions of the Regular Division of the Tax Court can be appealed to the Oregon Supreme Court.