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Department of Revenue: Property Tax

Appraisal Methods Manual
This manual provides county assessors and their staffs with the basic information and procedures to set up and maintain a mass appraisal program for property tax purposes. A well-run appraisal program benefits all those who pay property taxes in Oregon.
 
The International Association of Assessing Officers defines mass appraisal as:
 
". . . the systematic appraisal of groups of properties as of a given date using standardized procedures and statistical testing."
 
By following the guidelines in this manual, it is possible to achieve accurate, persuasive, and defendable appraisals to use as the basis for property tax assessment. The cost of estimating property value using other methods would be prohibitive and not in the best interest of the public.
 
This manual reflects laws and Department of Revenue (DOR) policies that were current at the time of publication. In addition to other DOR publications, we have utilized the following sources to produce this manual:
  • Property Assessment Valuation, Second Edition, IAAO, 1996
  • The Appraisal of Real Estate, Twelfth Edition, The Appraisal Institute, 2001
  • The Dictionary of Real Estate Appraisal, Third Edition, the Appraisal Institute, 1998
 
Entire Appraisal Methods Manual, 150-303-415 (Rev. 7-03)

Manual chapters
Table of Contents
1: Introduction to the Property Tax System
2: Organization and Administration
3: Records
4: Oregon Cadastral Map System
5: Fundamental Appraisal Concepts
6: The Three Approaches to Value
7: Statistics and Appraisal Standards
8: Mass Appraisal of Land
9: Mass Appraisal of Residential Properties
10: Mass Appraisal of Income Producing Properties
11: Mass Appraisal of Farm and Ranch Properties
12: Common Ownership Properties
13: Maximum Assessed and Assessed Value
14: Other Assessment Programs
15: Property Tax Appeals (Rev. 10-12)
16: Glossary
17: Index