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Property Tax Appeals

How to appeal property tax values

A property owner can appeal the valuation of the property to the local Board of Property Tax Appeals. Petitions to the board must be postmarked or delivered to the county clerk's office between late October, when the tax statements are mailed, and December 31. If December 31 falls on a weekend or holiday, the filing deadline will be the next business day. Petitions are filed in the office of the county clerk in the county where the property is located. There is no fee for filing an appeal with the Board of Property Tax Appeals.

The Board of Property Tax Appeals can also hear appeals of penalties assessed for the late filing of real and personal property returns. The board has jurisdiction to waive all or a portion of a penalty if the petitioner can prove there was good and sufficient cause for the late filing or for first-time non-filers.

Board hearings are informal, and the property owner is not required to have an attorney present. The owner(s) can sign the petition and represent themselves at the hearing or authorize certain other persons to sign the petition for them. Those persons who can be authorized to sign a petition are explained on the petition form. Hearings are scheduled from the first Monday in February through April 15. The clerk of the board will notify the petitioner of the time and place to appear.

Owners of industrial property appraised by the Oregon Department of Revenue must file their appeals directly with the Magistrate Division of the Oregon Tax Court, rather than with the Board of Property Tax Appeals. There is a fee for filing an appeal with the Magistrate Division. The deadline for filing an appeal with the Magistrate Division is also December 31, 2022.

If a property owner is not satisfied with the board's decision regarding property value, the property owner may appeal to the Magistrate Division of the Oregon Tax Court. Magistrate decisions can be appealed to the Regular Division of the Tax Court. Decisions of the Regular Division of the Tax Court can be appealed to the Oregon Supreme Court.

Value appeals

If you disagree with the property values on your tax statement, you may file an appeal to the Board of Property Tax Appeals no later than January 3, 2023. You may obtain petition forms below or by calling 503-846-3854. If you have value questions you may call 503-846-8826.

The Board of Property Tax Appeals (BoPTA) is comprised of independent citizens appointed by the Board of Commissioners. They are authorized by law to hear appeals of your property's value, not the amount of tax you pay. Board members must make their decision based on the evidence presented and their knowledge of the market. BoPTA does not have authority to consider appeals for prior years, only the current year. You may request to be present at a hearing to present your case, or let the board render a decision based on the petition you file. The hearing is informal and does not require special representation by an attorney.

The Real Market Value (RMV) is the County appraiser's estimate of the price your property would sell for as of January 1, 2022. The Maximum Assessed Value (MAV) is tracked separately from the RMV and represents the property tax relief established in 1997 (Measure 50). The Assessed Value (AV) is the lower of the RMV or MAV.

If your property has had changes since last year, your assessed value may have been affected. Typical changes that could affect this value are new additions, major remodeling or new construction, rezoning or subdivision. The value added for these changes is based on the market value of the new property multiplied by a percentage that reflects the assessment level of similar properties in the County.

If you need assistance understanding how your property values were determined, contact the Appraisal office at 503-846-8826.

Appeals that do not pertain to late filing penalties or with property values must be appealed directly to the Magistrate Division of the Oregon Tax Court.

Oregon Tax Court

Jurisdiction and proceedings

The Oregon Tax Court has exclusive, statewide jurisdiction in all questions of law or fact arising under state tax laws, e.g., income taxes, corporate excise taxes, property taxes, timber taxes, local budget law, and property tax limitations, etc.

The Tax Court consists of two divisions: the Magistrate Division and the Regular Division (ORS Chapter 650, Oregon Laws 1995). The Judge of the Tax Court, elected by the Oregon voters for a six-year term, appoints one presiding magistrate and one or more individuals to sit as magistrates of the Magistrate Division.

Magistrate Division

Trials in the Magistrate Division are informal proceedings. Statutory rules of evidence do not apply and the trials are not recorded. The proceedings may be conducted by telephone or in person. A lawyer, public accountant, real estate broker or appraiser may represent a taxpayer. There is a $50.00 fee for filing an appeal with the Magistrate Division. Decisions may be appealed to the Regular Division of the Oregon Tax Court. An appeal must be filed within 60 days (not two months) after the date of the Magistrate's decision.

Regular Division

Appeals from the Magistrate Division are made directly to the Regular Division of the Tax Court. The judge of the Tax Court presides over trials in the Regular Division. The Regular Division is comparable to circuit court and exercises equivalent powers. All trials are before the judge only (no jury) and are recorded. The parties must either represent themselves or be represented by an attorney. Appeals from the judge's decision are made directly to the Oregon Supreme Court.

Additional information

Forms and information may be obtained from the following:

In Salem:

Oregon Tax Court, Magistrate & Regular Divisions
1163 State Street
Salem, OR 97301-2563
503-986-5650
Toll free: 1-800-773-1162

https://www.courts.oregon.gov/courts/tax/Pages/default.aspx

In Hillsboro, please call the number listed below to discuss your service needs:

Washington County
Assessment & Taxation Department
155 N. First Ave., Suite 130
Hillsboro, OR 97124
Telephone:  503-846-3854
Fax:  503-846-3909
TTY:  503-846-8601

Español: Para más información, llame al 503-846-3854

Appeal and representation forms

Appeal forms

Note: All Petition Forms will be updated annually by mid-October.

Petition for Waiver of Late Filing Penalty (PDF 43.31 KB)
Personal Property Return
2022-2023 BoPTA Filing Information (PDF 48.01 KB)
Information on how to appeal your property value
2022-2023 Business Personal Property Petition (PDF 77.15 KB)
Personal Property Return
2022-2023 Real Property Petition (PDF 68.87 KB)
Real Property Return

Representation forms

Note: All forms must have an original signature.