Tax Appeals
To appeal your property value:
File a petition with the Board of Property Tax Appeals. Your petition must be filed between the date of your tax statement and no later than Dec. 31. You may also appeal a personal or real property return late-filing penalty to the board during the same time period. Please read INFORMATION BEFORE COMPLETING YOUR PETITION instructions to help you with the appealing process and includes Hearing Information.
2013 Board of Property Tax Appeals hearings
You may obtain appeal forms from our office or you may download the following interactive forms:
150-303-668 How to Appeal Your Property Value: This form provides information to help you understand how your property is valued and assessed, how to appeal to your county board of property tax appeals (BOPTA), filing a petition, appealing to county board decisions, and appealing to magistrate decisions.
150-310-063 Real Property Petition Instructions: Use this form to appeal the value of your real property land and buildings, manufactured structures, or industrial machinery and equipment.
150-310-064 Personal Property Petition Instructions: Use this form to appeal the value of your business personal property or your floating property.
150-310-065 BOPTA Petition for Waiver of Late Filing Penalty: Use this form to appeal the penalty assessed for the late filing of a real or personal property return.
150-303-031 BOPTA Authorization to Represent: Use this form to authorize another party to sign your BOPTA petition.
If you have questions regarding your tax appeal you may contact us by phone at (503) 325-8511, or direct your questions through e-mail:tromeyn@co.clatsop.or.us
Send or deliver completed forms to: Board of Property Tax Appeals, Clatsop County Clerk's Office, 820 Exchange St., Ste. 220, Astoria, OR 97103.
If you disagree with the Board of Property Tax Appeals' decision, you may appeal to the Magistrate Division of the Oregon Tax Court. An appeal must be made within 30 days after the order of the BOPTA board's decision is mailed or personally delivered to you.
To appeal other property tax issues:
Appeal directly to the Magistrate Division if you disagree with an exemption denial, disqualification from special assessment, an omitted property assessment or other non-value issue. Appeals must be made within 90 days of the assessor's action.
If 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 also may be able to consider a late appeal for residential property if there is an error of 20 percent or greater value.
Appeals to the Department of Revenue:
You may appeal to the Oregon Department of Revenue in certain situations. These include:
- A timely appeal was not made to the Board of Property Tax Appeals or Magistrate Division. In limited circumstances, the department may be able to consider your appeal for the current and two prior assessment years.
- You applied for an exemption, but were denied because the application was late. You were otherwise qualified for the exemption. Your appeal to the department must be made by December 15 of the year the application was due.
Appeal petitions may be obtained from the Clatsop County county assessor or from the Oregon Department of Revenue.
How to Appeal Your Property Value - General information:
In Oregon, property taxes are assessed against real property, machinery and equipment, manufactured structures, business personal property, and floating property. Oregon has an ad valorem property tax system — the property taxes you pay are based on the value the county assessor establishes for your property.
The assessor estimates the value of most taxable property on Jan. 1 prior to the beginning of the tax year. The tax year runs from July 1 through June 30.
Jan. 1 is called the “assessment date.” The assessor’s estimate of value will appear on the tax statement mailed to you in October.
The following terms and definitions are provided to help you understand how your property is valued and assessed.
- Real Market Value (RMV) is the value the assessor has estimated your property would sell for on the open market as of the assessment date. Real Market Value (RMV) appears on most property tax statements.
- Maximum Assessed Value (MAV) is the greater of 103 percent of the prior year’s assessed value or 100 percent of the prior year’s Maximum Assessed Value (MAV). Maximum Assessed Value (MAV) is not limited to an increase of 3 percent if certain changes are made to your property. These changes are called exceptions. The Maximum Assessed Value (MAV) does not appear on most tax statements.
- Assessed Value (AV) is the value used to calculate your tax. It is the lesser of the Real Market Value or the Maximum Assessed Value. Assessed value appears on your tax statement.
- Exception means a change to property, not including general ongoing maintenance and repair, or minor construction. Changes that could affect the maximum assessed value include new construction or additions, major remodeling or reconstruction, rezoning with use consistent with the change in zoning, a partition or subdivision, or a disqualification from special assessment or exemption. Minor construction is defined as additions of real property improvements with a real market value that does not exceed $10,000 in one assessment year or $25,000 over five assessment years. Exception value does not appear on tax statements.
- Specially Assessed Value (SAV) is a value established by statute. The legislature has created several programs that set lower assessed value levels for certain types of property. Each program has specific applications and use requirements. Examples of property that may qualify for special assessment are farmland, forestland, historic property, government-restricted low-income multi-unit housing, and property that qualifies as “open space.” The Specially Assessed Value (SAV) appears on most tax statements for property that is specially assessed.
Appealing to your county Board of Property Tax Appeals (BOPTA):
Appealing to the county board of property tax appeals (BOPTA) is generally the first step in the appeal process. Most appeals start at this level.
You may appeal the current year real market, maximum assessed, specially assessed or assessed value of your property.
The majority of appeals will be based on a difference of opinion between you and the assessor about Real Market Value (RMV). You will need to present evidence about the market value of your property as it existed on the assessment date. Evidence might include an appraisal report of your property done by an independent appraiser or a comparison of your property with similar properties that have sold in your area close to Janauary 1 of the assessment year.
The following are examples in which an appeal of Real Market Value may result in a tax benefit:
- The board reduces the Real Market Value (RMV) below the assessed value currently on the roll.
- Your property has recently been improved and the board reduces the value of the new construction.
If you wish to appeal the value of principal or secondary industrial property appraised by the Oregon Department of Revenue, you may file your appeal with either the Magistrate Division of the Tax Court or the county Board of Property Tax Appeals. Both have the same filing deadlines.
Penalties charged for late filing of a current year’s real or personal property return may also be appealed to the board. The board may waive all or a portion of the penalty if:
- You can prove there was good and sufficient cause for the late filing, or
- The year for which the return was filed was both the first year that a return was required to be filed and the first year you filed a return.
How to file your petition:
You must file appeals between the date the tax statements are mailed and Dec. 31. If Dec. 31 falls on a Saturday, Sunday or legal holiday, the filing deadline moves to the next business day. This year the deadline date is Dec. 31, 2012.
File your petition with the county clerk’s office in the county where the property is located. You can get the forms you need from the office of our office or the county assessor. You may also obtain forms on the Oregon Department of Revenue’s Web site.
Only certain people may file a petition with the county Board of Property Tax Appeals. If you are not the owner of the property, carefully read the petition instructions to learn if you are qualified to file the appeal.
The board will consider your appeal between the first Monday in February and April 15. If you choose to appear at the hearing, you will be given written notice of the time and location. If you choose not to appear, the board will make a decision based on the evidence you submit with the petition.
The board will notify you in writing of its decision. If you are not satisfied with the decision, you have the right to appeal as outlined below.
Appealing county board decisions:
You may appeal a decision of the county Board of Property Tax Appeals (BOPTA) to the Magistrate Division of the Oregon Tax Court by filing a written complaint. The assessor may also appeal the board’s decision. The fee for filing a complaint with the Magistrate Division is $240.
You may represent yourself or be represented by an Oregon-licensed attorney, appraiser, or real estate broker, or by a person duly qualified to practice public accountancy in Oregon. Your employee who regularly does your tax work may also represent you.
Complaints must be filed with the Magistrate Division within 30 days (not one month), after the board’s order is mailed or personally delivered to you. You can download appeal forms at www.courts.oregon.gov/sites/Tax/forms.page, or write to: Clerk, Oregon Tax Court, Magistrate Division, 1163 State Street, Salem OR 97301. You can also order forms by calling (503) 986-5650.
Appealing magistrate decisions:
You may appeal magistrate decisions to the Regular Division of the Oregon Tax Court. To appeal, file your complaint with the court clerk within 60 days (not two months) after the date of the magistrate’s decision. The tax court clerk will notify you of the trial date and time.
A trial in the Regular Division of the Oregon Tax Court is a formal proceeding. Although you may represent yourself, most people prefer to be represented by a lawyer. If you are not satisfied with the Tax Court decision, you can appeal to the Oregon Supreme Court.
Questions?
For general tax information: www.oregon.gov/dor
Property Tax Division (503) 945-8293
Salem (503) 378-4988
Toll-free within Oregon (800) 356-4222
TTY (hearing or speech impaired; machine only): (503) 945-8617 (Salem) or (800) 886-7204 (toll-free within Oregon).
Asistencia en español. Llame al (503) 945-8618 en Salem o llame gratis al (800) 356-4222 en Oregon.