​Looking to Appeal Your Property Tax Assessment?

Property tax season is upon us, and many property owners will be paying very close attention to their bills in 2020. Due to Oregon’s unique property tax laws, often the real market value and the assessed value of a property are very different, which can result in bills increasing even if the real market value of a property dropped in the year assessed. 

If you want to appeal your property taxes, there are three general reasons for filing:

1. Based on values. You can appeal the Real Market Value or the Specially Assessed Value of a property. To give some examples, your property value could decrease in value because of removal of buildings, square footage errors, or by an “act of God” or fire.
2. Based on an exception event. An exception event may occur when remodeling, for instance. You may feel that the assessor has valued the property too highly as a result of the event.
3. Based on a penalty assessed. If you feel a penalty has been assessed to you in error, you can ask for it to be waived.

Unfortunately, these kinds of appeals do not consider financial distress. 

To appeal, you must file your petition by December 31st with the Board of Property Tax Appeals (BOPTA) clerks in your county. To see contact information for clerks in each county, click here. Be sure to visit your county’s website for the correct appeal forms and fee information, or contact the clerk for them.

Appeals are reviewed by your county’s Board of Property Tax Appeals, made up of members from the community appointed by your county’s Commissioners. Appeals are typically heard by the Board between February through April. If you disagree with their valuation decision, you can then appeal to the Magistrate Division of the Oregon Tax Court by filing forms and paying a fee. To appeal beyond that, this chart has more information on where and when you must file an appeal—note that some of these dates may be extended by emergency declarations due to COVID-19.

If you have a special appeal situation, for example, needing to contest previous assessment years, read more guidance from the Oregon Department of Revenue on how to file an appeal.