The Assessor's office recommends that you file a request for review before filing a BOPTA petition in order to give a member of our appraisal staff a chance to inspect your property and review the records we have on file. This is also a good time to ask the appraiser questions. A request for review is not an appeal. You are not legally obligated to request a review before filing a petition with the Board of Property Tax Appeals (BOPTA).
request for review form is available for submission to the Assessor's office after the tax statements are mailed out in October. The deadline to file a request for review is the first Friday in December of the same year the tax statements were mailed.
How to Appeal Your Property Value (150-303-668)
Board of Property Tax Appeals
Appeals are filed with the county
Clerk's Office 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.
Oregon Tax Court
You may appeal a decision of BOPTA to the Magistrate Division of the Oregon Tax Court by filing a written complaint. Complaints must be filed with the Magistrate Division within 30 days (not one month), after the board's order is mailed to you.
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.