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Property Value Appeal Rights and Instructions:

To appeal your assessment, you must file a petition with the county's Board of Property Tax Appeals. This must be done after you receive your tax statement. You may also appeal a personal or real property return late-filing penalty to the board during the same time period.

The Board of Property Tax Appeals (BOPTA) is comprised of individuals appointed by the Board of County Commissioners and acts independently from the Assessor's office. 

The petitions must be filed with the County Clerk's Office with original signature on or before December 31, 2018.

(Information and web links from the Department of Revenue and the State of Oregon):

Information about property tax Appeal Rights,
Information on How to Appeal Your Property Value, Adobe P D F
Where to appeal - Appeals Matrix Adobe P D F

Real Property Petition Adobe P D F
Personal Property Petition Adobe P D F
Petition for Waiver of Late Filing Penalty Adobe P D F

Additional Board of Property Tax Appeals (BOPTA) Forms and Instructions,

Magistrate and Oregon Tax Court

BOPTA decisions can be further appealed to the Magistrate Division of the Oregon Tax Court and other assessments can be appealed directly to Magistrate court. See the appeals matrix Adobe P D F:

Home page for Oregon Tax Court.
Oregon Tax Court Forms
Oregon Tax Court Handbook/FAQs
Oregon Tax Court Decisions


This page was last updated on Friday, February 15, 2019 02:14 PM

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