The Board of Property Tax Appeals is an independent board that hears and decides property-owner appeals of property taxes.
Property tax statements should be arriving from the Assessment and Taxation office soon. If you wish to file an appeal between now and the deadline of Dec. 31, please refer to Tax Appeals Forms to download the forms and instructions for filing an appeal on your property value. If the account number on your tax statement begins with a zero, you will need the Real Property Petition.
It is important to read the instructions provided with filling out your property petition. To be clear, these are appeals of property value, not property taxes. If BOPTA reduces RMV but it remains higher than MAV, AV won’t change. If the AV does not change, typically the amount of taxes owed on your tax statement will not change either as explained below.
Assessed Value (AV) is the value used to calculate your taxes. AV is the lesser of Real Market Value (RMV) or Maximum Assessed Value (MAV). 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. Maximum Assessed Value (MAV) is the greater of 103 percent of the prior years assessed value or 100 percent of the prior years MAV. MAV be increased above 3 percent of the prior years assessed value if certain changes defined as exceptions are made to your property (i.e. remodels, additions, etc).
MAV doesn’t appear on tax statements but can be found by typing in a property tax account number or address on the Assessment and Taxation office property detail webpage. The assessment date for property is January 1 preceding the mailing of the tax statements in October.
Assessed Value (AV) is established by a simple comparison between RMV and MAV and is equal to whichever one is less. It can only change as the result of changes to RMV or MAV. If BOPTA reduces RMV but it remains higher than MAV, AV won’t change.
For further questions, please call or email us at the contact listed below.
|Michael Newgard with the Board of Property Tax Appeals
710 Red Soils Ct. Suite 100
Oregon City, OR 97045
Important: Please continue to carefully review the deadlines, instructions, and links below to file your appeal.
|Filing date begins||Day after tax statements are mailed|
|Filing period ends||Dec. 31, 2020|
|Session begins||On or after the first Monday in Feb. 2021|
|Session ends||No later than April 15, 2021|
|Assessment date of your property||Jan. 1, 2020|
Filing an Appeal
Please read and review the Hearing and Security Policy before you fill out your appeal.
You must mail 5 copies of your petition and evidence to:
Board of Property Tax Appeals
1710 Red Soils Court, Suite 100
Oregon City, OR 97045
If you are hand delivering your petition, it must be received at the address above by 5 p.m. on Dec. 31, 2020.
If you are mailing your petition it must be postmarked no later than Dec. 31, 2020. The U.S. Postal Service postmark will govern the timeliness of filing. A postage meter imprint is not considered a postmark.37971
If you plan to attend your hearing, please note on your appeal form any dates you are unavailable from February – April 15, 2021. Hearing dates cannot be changed once they have been scheduled.
The Board of Property Tax Appeals is comprised 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.
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, 2021. The schedule is dependent on the number of appeals received. You must state 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 us at 503-655-8662.
If you are not planning to attend your hearing, be sure to include evidence with your petition for the board to make a decision.37971
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.
Please provide 5 copies of any evidence you submit. Include page numbers at the bottom center of each page for reference. Handwritten page numbers are acceptable.
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.
Complete one petition for each account being appealed.37971
- 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.
- I have written my phone numbers in the appropriate spaces on the petition.
- 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.
- If I am not the owner of the property, I have completed the information regarding who I am, my relationship to the owner, included any licensing information and filled out an "Authorization to Represent" form.
- 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.
- I have written the Assessor's Account Number and the Map and Tax Lot Number in the appropriate spaces on the petition (from the 2020 property tax statement) and I have attached a copy of the 2020 property tax statement.
- I have written the street address (if applicable) and city of the property being appealed in the appropriate space on the petition.
- I have written the current values for the 2020-2021 tax year (from the 2020 property tax statement or by calling the County Assessor at 503-655-8671) in the appropriate space(s) on the petition and I have attached a copy of the 2020 property tax statement.
- 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.
- I have provided a statement of the Basis of Appeal and attached supporting documentation.
- I have completed the "Evidence of Real Market Value of Property" section concerning the purchase/sale/appraisal/changes of the property.
- 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.
- 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.