In Oregon, property taxes are assessed against real property, machinery and equipment, manufactured structures, business personal property and floating property. Oregon has an ad valorem tax system - the property taxes you pay are based on the value the county assessor establishes for your property.
The deadline to file your 2011-2012 tax appeal ended January 3, 2012.
Important Dates
Filing date begins - Day after tax statements are mailed
Filing period ends - December 31 or next business day if office is closed or holiday
Hearing notices - Required by law to be mailed at least five (5) days prior to hearing date
Session begins - On or after first Monday in February
Session adjourns - April 15th
Frequently Asked Questions
What are Hearings?
Hearings are meetings during which the board hears or reviews evidence regarding petitions filed with the board.
- Hearings will be assigned a specific date and time.
- Hearings for which the petitioner does not wish to be present can be heard when the board has time available - i.e. between regularly scheduled hearings if time allows or at the end of the day. The daily or weekly meeting notices should indicate that the board will be hearing these as time is available.
- Typically, hearings will begin the week following President's Day (mid February).
- Hearing notices must be mailed at least five days prior to the hearing if the petitioner did not check the “I do not wish to be present at the hearing” box on the petition.
What are Orders?
An order is an official document issued by the board that orders the assessor to change or sustain the value on the roll. An order must be issued for every petition filed except those resolved by stipulation under ORS 308.242.
How do I appeal the decision of the Board of Property Tax Appeals?
Except for orders pertaining to petitions for waiver of penalties, orders of the board of property tax appeals are subject to appeal to the Magistrate Division of the Oregon Tax Court. The board’s decision may be appealed by the petitioner or the assessor, or by both parties.
The petitioner’s appeal rights are provided to the petitioner with the board’s order.
Where do I Appeal BOPTA Orders?
You may appeal most decisions of the board of property tax appeals to the Magistrate Division of the Oregon Tax Court. The court cannot accept appeals of orders regarding a waiver of a late filing penalty.
ORS 308.295(5)
ORS 308.296(6)
To appeal the board’s decision to the tax court, you must file a legal complaint.
Your complaint must be filed within 30 days after the order of the board is mailed to you.
The fee for filing an appeal with the Magistrate Division is $75.00
A written Magistrate Decision may be appealed to the Regular Division of the Oregon Tax Court.
How do I Appeal BOPTA Orders?
You may obtain complaint forms from your county assessor or by calling the Magistrate Division at (503) 986-5650, (800) 773-1162, or TTY (503) 986-5651 (for hearing or speech impaired). You may also visit the court’s website.
To file your complaint with the court, send your filing fee and the complaint form to:
Clerk, Oregon Tax Court
Magistrate Division
1163 State Street
Salem OR 97301-2563
You may also personally deliver your complaint to the court at:
1241 State Street
3rd Floor
Salem, Oregon
Remember! You have only 30 days from the delivery (whether the method of delivery is in person at the hearing or by mail) to appeal to the Tax Court. If you wait until the last minute, your complaint may arrive after the statutory filing deadline which may result in the dismissal of your appeal.
