Requests for Review and Appeals
If you believe the real market value of your property as shown on your tax statement is too high, the first thing to do is to come in to the assessor's office and discuss the value with one of the appraisal staff. We can explain how we arrived at the value. It is important to remember that the value on your tax statement is as of January 1, almost 10 months before you receive your tax statement. The value will not and should not reflect any market trends after the January 1 assessment date.
You can request a formal review and an appraiser will visit the property or review the file to check for accuracy. A formal RFR must be submitted to our office no later than December 5. You will receive our decision by December 15. If you are still not satisfied you can file an appeal with the local Board of Property Tax Appeals (BoPTA). The appeal must be filed with the County Clerk by December 31. If that is still not satisfactory, you have three more appeal levels (Magistrate Division of the Oregon Tax Court, Regular Division of the Oregon Tax Court and Oregon Supreme Court).
For more information on Property Tax Appeals, see the Department of Revenue Publication How to Appeal Your Property Value.
Damaged or Detroyed Property: If your property has been damaged or destroyed, you may be eligible for a tax proration. If the damage or destruction is due to fire or Act of God, you can file an application to have your tax prorated. For damaged properties, the property is inspected to determine the amount of damage before repairs, and taxes are prorated for the number of months until repairs are complete or until the end of the current tax year, whichever is earlier. For destroyed properties, the property is inspected and the taxes are prorated for the remainder of the current tax year. The maximum assessed value of your property will also be adjusted the following tax year based on the damage or destruction.
Demolished Property: For properties that have been demolished, you may apply to have your maximum assessed value adjusted for the following tax year, however, it is not eligible for proration of taxes during the current tax year. If demolition occurs between January 1 and June 30, you may also file an application for reassessment of your property as of July 1 for the next tax year rather than the normal assessment date of January 1.
Error in Square Footage: If you notice a large difference between the actual square footage of a home or other structure compared to the square footage listed in our records, you may apply to have your maximum assessed value adjusted based on the differences. The square footage difference must be based on exterior measurements of the building(s) and upon application, an appraiser will be assigned to remeasure the structure. Only the current tax year will be adjusted, this correction cannot be made for previous tax years.