Tax Appeals

Tax Appeals

Board of Property Tax Appeals (BoPTA)
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 tax system - the property taxes you pay are based on the value the county assessor establishes for your property. The Board of Property Tax Appeals (BOPTA) is authorized by law to hear appeals of the real market, maximum assessed, specifically assessed or assessed value of your property - not appeals of the taxes you pay.

Appeal to the Board of Property Tax Appeals if you disagree with the value on the tax bill you receive this fall. Your evidence must reflect the value of the property as it existed on January 1, 2013. You can access petition forms below.

We suggest that you contact the Assessment and Taxation Office prior to completing your appeal form. The Assessment and Taxation Office can assist you in understanding the basis for your property value and, in some cases, may be able to make changes without requiring you to file an appeal. Their phone number is (503) 325-8522.

Appeals can be filed after receipt of tax bills but no later than Dec. 31, 2013.*
Only the property owner, and certain people he/she authorizes, can sign a petition to the Board. Please review the instructions included with the petition form. Return your petition to:

Clatsop County Clerk's Office
Board of Property Tax Appeals
Attn: Heather Chapman
820 Exchange Street, Suite 220
Astoria, OR 97103
Phone: (503) 325-8511 Fax:503-325-9307

  *1. Hand delivered petitions must be received by 5pm on Tuesday, December 31, 2013;
    2. Faxed petitions must be received by midnight on Tuesday, December 31, 2013 (as evidenced by electronic acknowledgement of receipt produced by the County's FAX machine;
    3. Mailed petitions must be postmarked by Tuesday, December 31, 2013.

You need to have convincing evidence to support your opinion of your property's value
One mistake many taxpayers make when they file a petition is to present the Board with a study of the difference between their property tax and their neighbor's property tax. If you want the Board to reduce the market value of your property, you should provide evidence of your property's VALUE, not the tax you pay.

Another mistake petitioners make when appealing to the Board is to compare the value of their property on the tax roll with their neighbor's value on the tax roll. This study may be interesting, but does not provide proof of the MARKET VALUE of your property.

Generally, to be successful in your appeal, you must provide evidence of the MARKET VALUE of your property on January 1, 2013, the date the assessor used to establish the real market value of your property. Below are examples of the types of evidence you might use to convince the board the value of your property should be reduced to the value you are requesting:

  • Documentation of a recent arm's-length sale of the property
  • A recent fee appraisal
  • Proof that the property has been listed for sale on the open market for a reasonable time period at a price below the real market on the tax roll
  • A comparison of properties that have recently sold, similar to yours in location, size and quality. If there are differences between the properties, the differences should be accounted for in the comparison of values
  • Cost of new construction that took place close to January 1 of the assessment year and was performed by a professional contractor
  • Cost to repair your property. You should provide written estimates of the cost of the repairs. For commercial property, provide documentation of income and expense information and/or a comparable sales analysis

A reduction in the real market value of your property may not result in a decrease in your property tax. Your taxes will only be lowered if the Real Market Value (RMV) is reduced below the Assessed Value (AV) on your tax statement.

The Board will consider your appeal between Feb. 4th and April 15th at a Hearing
You do not have to appear before the Board. If you do not wish to be present when the Board considers your appeal, your appeal will be heard when the board has time available - i.e. between regularly scheduled hearings if time allows or at the end of the day.

If you indicate you want to be present, you will get at least five days written notice of the hearing. When you appear, you must give the board a copy of any evidence you want considered. You will not get this evidence back.

The Board will consider the evidence from you and the county assessor. The Board will notify you in writing of its decision; you have the right to appeal the board's decision to the Magistrate Division of the Oregon Tax Court. Complaints must be filed within 30 days (not one month), of the date that the board's order is mailed to you.

IMPORTANT DATES
Filing date begins - Day after tax statements are mailed
Filing period ends - December 31, 2013
Hearing notices - Required by law to be mailed at least five (5) days prior to hearing date
Session begins - On or after first Monday in February
Session adjourns - April 15th

The link to The Department of Revenue Property Tax website is:
http://www.oregon.gov/DOR/PTD/Pages/BOPTA.aspx
Below are useful links regarding Property Tax Appeal (BOPTA). Most or all of the PDF's are fillable forms:
Board of Property Tax Appeals Filing Information
BoPTA Real Property Petition and Instructions for Filing
BoPTA Personal Property Petition and Instructions for filing
BoPTA Petition for Waiver of Late Filing Penalty
BoPTA Authorization to Represent

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.