| Appeal Rights: Property Tax |
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To appeal the value your property tax is based on—File a petition with the Board of Property Tax Appeals in the county where the property is located. This must be done after you receive your tax statement, but not later than December 31 unless December 31 falls on a weekend or legal holiday. If December 31 falls on a weekend or holiday, the filing deadline moves to the next business day. You may also appeal the penalty assessed for the late-filing of a personal property return or real property return to the board during the same time period. Board of Property Tax Appeals petition forms may be obtained from your county clerk or from this Web site.
You also have the option of appealing the penalty assessed for the late filing of a real or personal return to the assessor in the county where the property is located.
If you disagree with the Board of Property Tax Appeals' decision, you may appeal to the Magistrate Division of the Oregon Tax Court if the issue is about the value of your property. You must file your complaint with the court within 30 days of the date the board's order is mailed or delivered to you at the hearing. There is a fee for filing a complaint with the tax court and the court will dismiss your complaint if you are not aggrieved. For more information about appealing to the tax court click on this link or call 503-986-5650. Decisions regarding late-filing penalties cannot be appealed.
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 another non-value issue. Appeals must be made within 90 days of the 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 may also be able to consider a late appeal for residential property if there is a 20 percent or greater value error.
See Property Value Appeal Procedure for more information about appeals to county boards or to the tax court.
See Property Tax Appeals Matrix to view a quick reference that shows where and when to appeal an assessment issue.
For information about appealing timber tax or forest land values click here.
Petitions to the Department of Revenue—You may petition the department 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 correct assessment errors for the current and two prior assessment years. See Supervisory Power—Error Correction Procedure.
- You applied for an exemption, but were denied because the application was late. You were otherwise qualified for the exemption. You may petition the department for a recommendation that your exemption be granted. The department will issue the recommendation if it finds good and sufficient cause for your late application. Your petition must be made by December 15 of the year the application was due.
Department appeal petitions* may be obtained from your county assessor, from this Web site or by contacting the department. You may call the department for information or forms at 503-945-8286.
*You must have Adobe Reader to download the forms to your computer.
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