Appeal rights: Property tax
|In most cases, to appeal the value on which your property tax is based, file a petition with the Board of Property Tax Appeals in the county where the property is located. This must be done after you receive your tax statement, but not later than December 31 unless December 31 falls on a weekend or legal holiday. If December 31 falls on a weekend or holiday, the filing deadline moves to the next business day. You may also appeal the penalty assessed for the late-filing of a personal property return or real property return to the board during the same time period. Board of Property Tax Appeals petition forms may be obtained from your county clerk or from this Web site. Taxpayers may wish to consult their own legal counsel for any exceptions to this appeal procedure.|
You also have the option of appealing the penalty assessed for the late filing of a real or personal return to the assessor in the county where the property is located.
If you disagree with the Board of Property Tax Appeals' decision, you may appeal to the Magistrate Division of the Oregon Tax Court if the issue is about the value of your property. You must file your complaint with the court within 30 days of the date the board's order is mailed or delivered to you at the hearing. There is a fee for filing a complaint with the tax court and the court will dismiss your complaint if you are not aggrieved. For more information about appealing to the tax court click on this link or call 503-986-5650. Decisions regarding late-filing penalties cannot be appealed.
|Properties appraised by the Department of Revenue (DOR)|
If you wish to
appeal the value of industrial property appraised by the DOR, file your
appeal with the Magistrate Division of the Oregon Tax Court. The
deadline to file an appeal is December 31. If December 31 falls on a
Saturday, Sunday, or legal holiday, the filing deadline moves to the
next business day. Taxpayers may wish to consult their own legal counsel
for any exceptions to this appeal procedure.
penalty assessed for the late-filing of a combined industrial property
return must be appealed to the Board of Property Tax Appeals.
value and late filing penalties of utilities and other centrally
assessed property must be appealed to DOR on or before June 15 of the
|To appeal other property tax issues|
to the Magistrate Division if you disagree with an exemption denial,
disqualification from special assessment, an omitted property
assessment, or another non-value issue. Appeals must be made within 90
days of the action.
you miss the 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
See Property Value Appeal Procedure for more information about appeals to county boards or to the tax court.
See Property Tax Appeals Matrix to view a quick reference that shows where and when to appeal an assessment issue.
More information about appealing timber tax or forest land values.
|Petitions to the Department of Revenue|
|You may petition the department in certain situations. These include: |
To request a review of the assessment of your property under our supervisory authority, complete the Request for Supervisory Review, 150-303-075 form.
timely appeal was not made to the Board of Property Tax Appeals or
Magistrate Division. In limited circumstances, the department may be
able to correct assessment errors for the current and two prior
assessment years. See information circular Request for Supervisory Review, 150-303-688.
- You applied for an exemption, a special assessment, a proration of
tax or a July 1 redetermination of value but were denied because the
application was late. You were otherwise qualified to receive the
exemption or other relief. You may petition the department for a
recommendation that your request be granted. The department will issue
the recommendation if it finds good and sufficient cause for your late
application. Your petition must be made by December 15 of the year the
application was due.
- You missed the deadline for filing an application for authorization for an enterprise zone exemption, complete the Request for Waiver of Enterprise Zone Authorization Filing Deadline Requirement, 150-303-077. The department may waive the filing deadline requirement under certain circumstances.
request relief from the denial of an exemption, special assessment,
proration of tax, or valuation as of July 1, due to the lack of a timely
application, complete the Request for Hardship Review, 150-303-076. form.
Oregon Department of Revenue stipulation (150-303-065)
County information request forms (for use by county)