Board of Property Tax Appeals

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.

Property values may be appealed to the Board of Property Tax Appeals (BOPTA) as prescribed by Oregon law beginning each year the day after tax statements are mailed (middle to end of October).

Hearing Schedule & Meeting Information