Although we try to certify an accurate and timely tax roll each year, with nearly 29000 tax accounts to maintain, errors do occur. These errors occur due to a variety of reasons which may include applying an incorrect trend, entering data incorrectly or even computer programming 'glitches'. Errors found on assessment and tax rolls that have already been certified are corrected according to Oregon Revised Statutes, Chapter 311 and Oregon Administrative Rules, Chapter 150, Division 311.
Clerical Errors - Reductions
- ORS 311.205, 311.206
- OAR 150-311.205(1)(a), 150-311.205(1)(b)-(B). 150-311.205(1)(b)-(C)
Any clerical error discovered that results in a tax reduction may be corrected for the current tax year and up to the last five certified rolls in which the error existed. Reductions are processed at the time of discovery, and the property owner is notified and sent a refund (if no past taxes are due) usually within 30 days. If property taxes are past due, the refund is applied as a credit.
Clerical Errors - Increases
- ORS 311.205, 311.206, 311.208, 311.223, 311.229
- OAR 150-311.205(1)(a), 150-311.205(1)(b)-(C)
Any clerical error discovered that results in a tax increase may be corrected for the current tax year and up to the last five certified tax rolls in which the error existed. However, before the roll can be corrected, the assessor must notify the property owner of the error and provide at least 20 days for the property owner to respond and give cause why the corrections should not be made. If the property owner fails to respond or is unable to give good and sufficient cause why the correction should not be made, the assessment rolls are corrected and the property owner is notified of the action by certified mail. The additional taxes for the earliest tax year shall be added to the account on the following assessment and tax roll and be payable along with all other taxes and assessments for that year starting on November 15. The additional taxes for each subsequent tax year through the tax year in which the correction is made shall be added in chronological order to the tax extended against the property on the following assessment and tax rolls for the second, third, fourth and fifth tax years following the tax year in which the correction is made.
If the error affects only the current tax year, and if it is discovered prior to December 1, the assessor may correct the roll, send notification to the owner with appeal rights, and a new tax statement will be sent with additional time to pay the tax with full discount and no interest.
- ORS 311.216, 311.219, 311.223, 311.226, 311.229, 311.232
- OAR 150-311.216
Any property discovered that is new since the last appraisal inspection but has been omitted from the assessment and tax rolls must be added for the current tax year and up to the last five certified tax rolls in which the property was omitted. The property owner is given the opportunity to give good and sufficient cause why the property should not be added in the same manner as clerical error increases, however, the total additional tax amount for all tax years corrected is added to the following tax roll and are payable along with all other taxes and assessments for that year starting on November 15.
Appraisal Judgment Errors
- OAR 150-311.205(1)(b)-(A)
Errors in appraisal judgment are not correctable under Oregon Revised Statutes and Administrative Rules. Appraisal judgment errors may include, but are not limited to, the quality and condition of structures, acreage corrections due to remapping, and incorrect size. These errors can only be corrected for the current assessment and tax roll if done prior to December 31 of the current tax year or if an appeal has been timely filed with the Board of Property Tax Appeals, or they can be corrected for the following tax year. Correction of appraisal judgment errors are only made to the real market value of the property and will not affect the tax assessed value unless the real market value falls below the maximum assessed value.
Correction Limitation Due to Sale of Property
- ORS 311.235
For errors that occurred in years prior to a new property owner, and the sale was a real market sale, only the certified tax rolls since the new property owner purchased may be corrected.