Board of Property Tax Appeals

Board of Property Tax Appeals

Tax Appeals Tip Sheet

Submit Your Evidence With Your Petition

You will need to present evidence about the market value of your property as it existed on the assessment date - Jan. 1, 2018.   Evidence might include an apprais­al report of your property done by an independent appraiser or a comparison of your property with simi­lar properties that have sold in your area near the assessment date.  Comparing the value on the tax roll of your house to the value on the tax roll of your neighbor’s house, or comparing the taxes you pay to the taxes your neighbor pays is generally not considered satisfactory evidence. Please submit five (5) copies of any evidence you would like admitted. The center bottom of all pages will include a page number for easy reference by the board, hand written page numbers are acceptable.  (If you need the County Clerk to make copies, they will cost $0.25 per black and white page)

Attending Your Hearing

If you plan to attend the hearing, please write on the petition any dates you will not be available due to prior commitments. Once your hearing is scheduled, it cannot be changed.

Hearings are limited to 20 minutes. Prior to the hearing, prepare the important points you wish to convey to the board. The 20 minutes are divided between review of the Assessor's information, review of your petition and evidence previously submitted, your presentation to the board, any questions from the board, discussion and finally the decision. 

As you can see there is a lot of ground covered in each 20-minute hearing. Be ready to discuss the important points you want to be sure are covered.

Basic Terms To Know

RMV (Real Market Value): The real market value (RMV) on your tax statement represents the market value of the property as of Jan. 1, 2018.

AV (Assessed Value): The assessed value (AV) on your tax statement is the value used to calculate your property taxes. For most property, the maximum assessed value (MAV), was established in 1997 under Measure 50 by taking 90% of the 1995-96 market value and has continued to grow by 3% annually.

Please Note: A reduction in RMV will not mean a reduction in taxes unless the RMV is reduced below the AV—except in some situations such as new construction and remodeling.

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Property Tax Appeal Procedures

Timeframe

Hearings generally begin in February and continue until completed, but no later than April 15, 2019. Hearings are scheduled for 20 minutes (unless a petitioner has several petitions and/or prior arrangements have been made with the board clerk).

The 20-minute hearing is comprised of the board reviewing both the Assessor's and your information, your presentation of evidence, questions and the decision. Please plan to present your evidence and answer any questions the board may have in that amount of time.

Because the board's time frame is regulated by law, notification of your hearing date and time is usually mailed only 5 days in advance of the hearing date. Therefore, please prepare any evidence now which you may wish to present at the hearing. Submitting your evidence with your petition, or shortly thereafter, will expedite the decision on your appeal. If you plan to have someone represent you at the hearing, contact that person immediately so he/she will be ready for the hearing when it is scheduled, and fill out an "Authorization to Represent" form.

Procedure

To ensure fairness in this hearing to you, the petitioner, and the Assessor, the following procedure will be used:

  1. You, or your representative, will begin by presenting your case against the Assessor's valuation of your property.
  2. The board will receive information from the Assessor's office. The Assessor may recommend a reduction or that the original values be sustained. The board does not have the authority to increase the total assessment.
  3. You are strongly urged to present evidence to support your case.

    The evidence may consist of your own testimony, the testimony of witnesses you bring with you, and/or physical evidence such as photographs, maps, graphs, or other documents.

  4. All evidence, including display, should not exceed 8 1/2" X 14". Any evidence used by the board to make its decision becomes part of the official record and cannot be returned; therefore, you will need to bring or send five (5) copies of any evidence rather than originals. We will charge $0.25 per page if you do not bring your own copies.
  5. In many cases, the strongest evidence would be verified sale of subject property and/or sales of properties comparable to yours in location, size, and quality.

    Other evidence that could have an effect on the board's decision might include appraisals prepared by fee appraisers, real estate listing of the property, physical condition of any buildings on the property, cost to cure any defects supported by written estimates, and income data, such as leases, rent receipts, balance sheets, and profit and loss statements for commercial property.

  6. After all evidence has been presented, you will have an opportunity to summarize your argument.
  7. The board members will ask any questions they may have during your presentation.
  8. The board generally will reach a decision on your petition at the conclusion of your hearing. You are welcome to stay and listen to the proceedings. Occasionally, the board will not be able to reach a decision at the conclusion of your hearing. The appeal will then be held over until such time as deemed appropriate by the board.
  9. A copy of the board's decision will be mailed to you approximately three weeks after the hearing. The board's decisions are not available by phone.
  10. The hearings are subject to the Open Meetings Law and are tape recorded to ensure the accuracy of the public record.

The Burden of Proof

What is the Board of Property Tax Appeals looking for? What is considered evidence?

During training by the Oregon Department of Revenue, Board of Property Tax Appeals, members are advised, "a petitioner must meet the burden of proof".

How does the petitioner do this? By:

  • presenting evidence showing the Assessor's value is incorrect
  • showing why the value the petitioner is requesting is correct

What meets the Burden of Proof? Real Market Value evidence could include:

  • a current arm's length sale of the subject property
  • sales information about comparable properties
  • an appraisal by a fee appraiser for the appropriate time period
  • real estate listing of the subject or comparable property for the appropriate time period
  • information on leases, rent receipts, occupancy expenses, or profit and loss statements for the appropriate time period
  • error in Assessor's records of inventory or physical condition
  • costs to cure defects in the property supported by written estimates
  • economic information
  • neighborhood information

One or more of the above-mentioned types of evidence may be appropriate to your appeal.

Please submit evidence with your appeal at the time of filing. However, you may present evidence or additional evidence at your hearing. Submitting your evidence in advance of your hearing will expedite your hearing. All evidence submitted becomes the property of the Board of Property Tax Appeals record and cannot be returned.

Disclaimer: The above is advisory only and is generalized as to evidence helpful to our understanding of your appeal.
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Hearing and Security Policy

Conflicts of Interest

It is the policy of the Clackamas County Board of Property Tax Appeals that its members declare any potential or actual conflicts of interest, pursuant to ORS Chapter 244 before the consideration of any issue before the Board.

Hearing Schedules

Hearings are meetings during which the BoPTA Board hears and reviews evidence regarding Real Property, Personal Property or waiver of late filing petitions filed with Board of Property Tax Appeals. 

It is the policy of the Clackamas County Board of Property Tax Appeals that hearings scheduled for a specific date and time will be heard only at the date and time scheduled.

Rescheduling is not allowed, you may write down on your petition dates you will be unavailable for consideration. The petitioner may submit any additional evidence up to the date and time of the hearing. The petitioner may also have an Authorized Representative present evidence. It is the responsibility of the petitioner to notify the Board of any Authorized Representatives coming before the Board.

Evidence Reminder

  • If the petitioner chooses not to submit evidence because it will not be returned, the Board cannot consider the evidence when making its decision.
  • Submit 5 copies of any evidence you would like admitted. The center bottom of all pages will include a page number for easy reference by the board, hand written page numbers are acceptable.
    (If you need the County Clerk to make copies, they will cost $0.25 per black and white page). 

Audio/Visual evidence must be sent to the Clackamas County Clerk’s Office in advance to be considered for presentation in a public forum. All evidence presented becomes part of the record.

It is in your best interest to submit evidence in advance of your hearing; 10 days in advance is recommended. Evidence turned in right before a hearing may cause the Assessor to request that your hearing be changed to a later date. 

Hearing Procedures 

Hearings before the Board will be up to 20 minutes in duration. The BoPTA Chair may extend the presentation period if the Chair feels the Board will benefit from the extension, and if the schedule allows. Petitioners will not address the Assessor’s staff or representative. Petitions are heard whether the petitioner requested to attend the hearing or not. 

Conference calls to the hearing will only be allowed in the event of a death which prevents the petitioner or their representative from appearing; or if the petitioner is a verified distance of more than 50 miles away from the Clackamas County Clerk’s Office.

Decorum and Security

All participants are expected to observe respectful behavior and decorum during all Clackamas County Board of Property Tax Appeals hearings. Anyone acting in a disruptive, disorderly or threatening manner, or using profanity, will be asked to voluntarily leave the meeting, and the hearing will be concluded, rescheduled, or postponed at the Board’s discretion. 

If an individual continues to behave in a disorderly or disruptive manner, and refuses to voluntarily leave the meeting, then the Chair may request a law enforcement officer to escort the individual from the hearing. Oregon City Police Officers are on hand for just such an event. Please be courteous, respectful, and remain focused on the topic of property valuation.

During the hearing

  • All materials or exhibits presented by the petitioner must be left with the Board.
  • All decisions are final. It is the Board’s policy that after the Board has voted, the hearing is concluded. No further discussion of the petition will be permitted. Appeals can be made to the State Magistrate and those instructions will be included with the BoPTA Board Order.

Clerical Errors

It is the policy of the Clackamas County Board of Property Tax Appeals to authorize the Board Clerk to make corrections to orders for the purpose of correcting clerical errors.

Petitions filed timely or received after deadline
Petitions received by the Clackamas County Board of Property Tax Appeals will be accepted through e-mail, fax, mail, or hand delivered by the filing deadline of December 31, 2018. Please keep in mind, the petitioner is responsible for five (5) copies of any evidence you would like admitted to the record.  (If you need the Clerk to make copies, they will cost $0.25 per black and white page).

It is the policy of the Clackamas County Board of Property Tax Appeals that in the event a petition is received after the filing deadline and/or while the Board is in session, that the BoPTA Clerk shall not accept the petition. Appeals can be made to the Magistrate Division of the Oregon Tax Court.

For better understanding of Property Taxes in Oregon/Measure 50, please watch

OregonLive: “Confused by your Oregon Property tax bill?”

Contact
Department Staff
Michael Newgard
Board Clerk
503-655-8662
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Tax Appeals Forms

Print the forms which are appropriate for your appeal, follow the instructions, sign the form and mail five copies of your forms and evidence to:

Board of Property Tax Appeals
1710 Red Soils Court, Suite 100

Note: If the assessor's account number for your property begins with a "0", use a Real Property Petition. If it starts with a "P", use a Personal Property Petition.

Please Direct Inquiries Regarding Refunds To
Department Staff
Melissa Coy
503-655-8671, x7628
Amanda Olsen
503-655-8671, x7620
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