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Department of Revenue: Property Tax

Request for Supervisory Review
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The Department of Revenue may consider a request for supervisory review if certain criteria are met. We may be able to correct assessment errors for the current and two prior tax years.
 
When should I file an appeal?
 
You have one opportunity to make a timely appeal. If you disagree with the value on your tax statement, you may appeal to the Board of Property Tax Appeals (BOPTA) between October 25 and December 31. If the board hears the appeal and you aren’t satisfied with the decision, you can then appeal to the Magistrate Division of the Oregon Tax Court. Appeal to the Magistrate Division of the Oregon Tax Court. Appeal to the Magistrate Division within 30 days (not one month) of the date the board’s order was either mailed or personally delivered to you. If you have a non-value issue, such as the denial of an exemption or special assessment, a timely appeal may be made to the Magistrate Division within 90 days of the assessor’s action.
 
What if I didn’t follow the correct appeal procedure?
 
In some cases, we can correct assessment errors under our supervisory authority even if you didn’t appeal timely to the county BOPTA or to the court. We may correct a value when the assessor requests a reduction, when you and the assessor agree to a change in writing, or when one of the following standards is met. It’s your responsibility to show that you meet at least one of these standards:
  1. You and the county assessor agree to facts indicating an error is likely.

    Discuss your concern with the county assessor. There may be facts about your property that indicate the assessor has made an assessment error. For example, the assessor may have used the wrong square footage or there may be excessive deterioration that the assessor didn’t consider.
  2. An error caused by an extraordinary circumstance has resulted in the incorrect valuation of your property. Extraordinary circumstances include:

    1. The county assessor has taxed nonexistent property, exempt property, or property outside the taxing jurisdiction.
    2. You made a computational or clerical error in reporting the value of personal property.
    3. A buyer of the property did not know about the additional tax liability as the result of a correction of an error that occurred before they bought the property due to the fact that it was not recorded on the tax roll at the time of the purchase or within the appeal period. This does not include a new owner who disagrees with the value on the roll.
    4. Instances in which a question of fact exists that is of interest to the Department of Revenue and does not involve valuation judgment.
You may ask us to make a correction for the current tax year or for either of the two prior tax years, but you must meet at least one of the above standards for each tax year. The current year is the tax year in which you file the petition. For example, if you file the petition in February 2011, the current tax year is 2010-11. The two prior tax years are 2008-09 and 2009-10. We are not able to consider a correction for any years earlier than the two prior tax years.
 
How do I ask the Department of Revenue to correct an assessment error?
 
File a petition for supervisory review with us. You can obtain petition forms from the county assessor’s office or from us. The forms are available on our website. For questions or additional information, contact the Property Tax Conference Unit at 503-945-8286.
 
What will the Department of Revenue do?
 
We may schedule a conference to determine if any of the standards have been met. The conference is typically held over the telephone and you will receive written notice of the date and time of the conference. If you wish, you may choose someone to represent you. Persons you may authorize to represent you include Oregon attorneys, CPAs, real estate brokers, and appraisers. We will issue a written decision after the conference. If we find that at least one of the standards has been met, we may schedule a second conference to determine the correction that should be made. 
 
Is there any other possibility for a late appeal?
 
Even if you did not appeal on time, the Magistrate Division of the Oregon Tax Court may consider your appeal if either of these situations apply:
  1. You did not appeal on time for reasons of good and sufficient cause. Good and sufficient cause is an extraordinary circumstance beyond your control that caused the late appeal.
  2. Your property is residential, and the difference between the real market value you are asserting and the real market value shown on the assessment roll is 20 percent or greater.
 
Questions? For more information, call the Property Tax Conference Unit at 503-945-8286.