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Board of Property Tax Appeals

General and specific information for your appeal to the county Board of property Tax Appeals.

"I don’t care who wins. My job is to make the best decision possible based on the law and the evidence you give me."
-- Judge Carl N. Byers (Retired), Oregon Tax Court

WE'VE MOVED!  WE'VE MOVED!

The Board of Property Tax Appeals has moved to a new location.  Our new address is:

Board of Property Tax Appeals
1710 Red Soils Ct, Suite 100
Oregon City, OR  97045

 

Important Dates

Filing Date Begins – Day after tax statements are mailed

Filing Period Ends -  Tuesday, December 31, 2013

Session Begins – On or after the first Monday in February 2014

Session Ends – No later than April 15, 2014

Assessment Date of your property – January 1, 2013

Important To Remember:

Petitions must be mailed to:

Board of Property Tax Appeals
1710 Red Soils Ct, Suite 100
Oregon City, OR  97045

If you are hand delivering your petition, it must be received at the address above by 5:00 PM on Tuesday, December 31, 2013.

If you are mailing your petition it must be postmarked no later than Tuesday, December 31, 2013.  The U.S. Postal Service postmark will govern the timeliness of filing.  A postage meter imprint is not considered a postmark. Mail early in the day as the Post Office has closed early on 12/31 in the past.

If you plan to attend your hearing, please note on your appeal form any dates you are unavailable from February 3 – April 15, 2014.  Hearing dates cannot be changed once they have been scheduled.

The Board of Property Tax Appeals is composed of three citizen volunteers to hear petitions for the reduction of the value of your property. This Board does not set the amount of tax you owe. Law prohibits the Board from considering hardship as a factor in establishing value.

Please complete a separate petition for each account being appealed. Do not combine them on the same petition.

Attach copies of supporting evidence to your petition. All evidence (INCLUDING PICTURES) becomes a part of the Board record and cannot be returned. All evidence, including display, should not exceed 8 1/2" x 14".

Submitting your evidence in advance of your hearing will expedite your hearing.

If you intend to present evidence on the value of property that is the subject of your appeal and do not submit the evidence at least 10 days in advance of your scheduled hearing, the assessor is likely to request that the hearing be continued to a future date in order to allow the assessor to review the evidence.

NOTE: If you are NOT planning to attend your hearing, be sure to include evidence with your petition for the Board to make a decision.

The Board strongly recommends you appear for the hearing in order to answer any questions members may have regarding your petition(s). In general, the Board will meet 4 days per week beginning in February and ending no later than April 15, 2014. The schedule is dependent on the number of appeals received. PLEASE NOTE: You must indicate on your petition any days/times you will NOT be able to attend a hearing (work schedule, out of town, vacation, etc.) and every attempt will be made to schedule your hearing accordingly. WHEN A DATE HAS BEEN SCHEDULED FOR YOUR HEARING, IT CANNOT BE CHANGED. If you have special requests, please call the Board Clerk at (503) 655-8662.

Complete one petition form for each account being appealed.

USE THE FOLLOWING CHECKLIST TO BE SURE YOU HAVE PROVIDED ALL OF THE INFORMATION REQUIRED ON THE PETITION:

  1. I have written the name of the owner or person or business, other than owner, obligated to pay taxes in the appropriate space on the petition.
  2. I have written my phone numbers in the appropriate spaces on the petition.
  3. I have written the name and mailing address, including zip code, where the Hearing Notice and Final Order are to be sent in the appropriate spaces on the petition.
  4. If I am NOT the owner of the property, I have completed the information regarding who I am, my relationship to the owner and any licensing information.
  5. If I do NOT wish to be present at the hearing, I have checked the box indicating I do not wish to be present or to be represented at the hearing. If I need special scheduling, I have written that information in the same section on the petition.
  6. I have written the Assessor's Account Number and the Map and Tax Lot Number in the appropriate spaces on the petition (from the 2013 property tax statement) OR I have attached a copy of the 2013 property tax statement.
  7. I have written the street address (if applicable) and city of the property being appealed in the appropriate space on the petition.
  8. I have written the current values for the 2013-2014 tax year (from the 2013 property tax statement or by calling the County Assessor at (503) 655-8671) in the appropriate space(s) on the petition OR I have attached a copy of the 2013 property tax statement.
  9. I have written the value(s) I am requesting in the appropriate space(s) on the petition and I have double checked my requested value figures to be sure the total is correct.
  10. I have provided a statement of the Basis of Appeal and attached supporting documentation.
  11. I have completed the "Evidence of Real Market Value of Property" section concerning the purchase/sale/appraisal/changes of the property.
  12. I have signed the petition. If I am NOT the owner of the property, the representing attorney or an officer of the corporation appealing, I have attached a copy of the Power of Attorney or other legal document which gives me the authority to file this appeal. If I am the person who has an interest in the property that obligates me to pay the taxes, I have attached a copy of the contract, lease, or other intervening document that entitles me to appeal the value of the property.
  13. I understand ALL supporting evidence, not to exceed 8 1/2" x 14", including pictures, which I submit to support my appeal becomes the property of the Board of Property Tax Appeals and WILL NOT be returned to me.

Board of Property Tax Appeals links:

  • Property Tax Appeal Procedures
  • Tax Appeals Forms
  • Tax Appeals Tip Sheet
  • Similar topics: appeals taxes