Frequently Asked Questions
Do you have questions or concerns about your property’s value? Think you may need to appeal?
If you have a question or concern regarding your property’s value, please contact the Assessor’s Office at 541-388-6508 or email appraisal@deschutes.org
The Assessor’s Office welcomes the opportunity to explain your values, review your account and if necessary walk you through the steps on how to appeal your value.
All property is valued as of January 1 so keep that in mind when providing evidence or discussing your property values.
Where Can I Obtain Tax Appeal Forms?
Tax appeal forms are available through
- Deschutes County Clerks Office located at 1300 NW Wall Street, Suite 202, Bend OR 97703
- Online at Deschutes County Clerk's Office
What to Include with My Petition?
Please be reminded that under Oregon Statute, the burden of proof as to why the Assessor’s Office value is incorrect is the responsibility of the petitioner.
Types of Evidence
- Residential Properties
- Documentation of an arm’s-length sale of subject property occurring within three to six months on either side of the January 1 assessment date
- A fee appraisal dated close to the assessment date
- Comparative Market Analysis prepared by a professional realtor
- Proof of subject property being listed on open market for a reasonable length of time
- Comparison of properties similar to yours in location, size and quality that have sold close to the assessment date
- Cost of new construction occurring close to the assessment date performed by a professional contractor
- Written estimates for the cost to repair your property
- Commercial and Industrial Properties
- Documentation of income and expense information
- Comparable sales analysis
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 $50.00. 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.
