In most cases, appeal your property value by filing a petition with the Board of Property Tax Appeals (BoPTA) in the county where the property is located. This must be done after you receive your tax statement, but before December 31, or the next business day if December 31 falls on a weekend or holiday. You can also appeal the penalty assessed for late filing a personal property return or real property return to the board during the same time period. Board of Property Tax Appeals petition forms are available from your county clerk or their website.
If you disagree with the Board of Property Tax Appeals' decision and the issue is the value of your property, you can appeal to the Magistrate Division of the Oregon Tax Court. You must file your complain with the court within 30 days of the date the board's order is mailed or delivered to you at the hearing. Contact the Magistrate Division for more information. BoPTA decisions regarding late-filing penalties cannot be appealed.
Properties appraised by the Department of Revenue
To appeal the value of industrial property appraised by us, file your appeal with the Magistrate Division of the Oregon Tax Court. The deadline to file an appeal is December 31, or the next business day if December 31 falls on a weekend or holiday.
The penalty assessed for late filing a combined industrial property return must be appeal to the Board of Property Tax Appeals.
The property value and late filing penalties for utilities and other centrally assessed property must be appealed to us on or before June 15 of the assessment year.
Other property tax appeals
If you disagree with an exemption denial, disqualification from special assessment, an omitted property assessment, or another non-value issue, you need to appeal to the Magistrate Division. Appeals must be made within 90 days of the action.
If you miss a regular appeal deadline, you can still appeal to the Magistrate Division if there is good and sufficient cause for not appealing on time. The court may also be able to consider a late appeal for residential property if there is a 20-percent or greater value error.
See How to Appeal Your Property Value for more information about appeals to county boards or to the tax court.
See Property Tax Appeals Matrix for a quick reference of where and when to appeal and assessment issue.
Petition the Department of Revenue
You may petition the department in certain situations, including:
- A timely appeal wasn't made to the BoPTA or Magistrate Division. In limited circumstances, we may be able to correct assessment errors for the current and two previous assessment years. See information circular, Request for Supervisory Review, 150-303-688, and Request for Supervisory Review form, 150-303-075.
- You applied for an exemption, a special assessment a proration of tax or a July 1 redetermination of value, and were otherwise qualified, but you were denied because the application was late. You can petition us for a recommendation that your request be granted. We'll issue the recommendation if we find good and sufficient cause for your late application. Your petition must be made by December 15 of the year the application was due, using the Request for Hardship Review form, 150-303-076.
- You missed the deadline for filing an application for authorization for an enterprise zone exemption. Complete Form OR-EZ-WAFDR, 150-303-077. We may waive the filing deadline requirement under certain circumstances.