Oregon · County assessor and Property Value Appeals Board
County property tax statement and value appeal
Property tax statement · Property Value Appeals Board order · Notice of assessed value
- What it is
- The county assessor sets real market value; the assessed value is the lesser of real market value and maximum assessed value, which grows at most 3 percent a year. A value dispute goes by petition to the county Property Value Appeals Board after the tax statements are mailed, and the board's order may be appealed to the Oregon Tax Court.
- The clock it starts
- Petition the Property Value Appeals Board by December 31 after the tax statements are mailed (ORS 309.100). Appeal the board's order to the Tax Court within 30 days (ORS 305.280(4)). Taxes are due in thirds on November 15, February 15 and May 15, with interest on late installments (ORS 311.505).
- What a response has to establish
- A petition that states the real market value evidence or the maximum assessed value computation and any exemption or special assessment facts, with the board's filing requirements met.
- Authority
- ORS 309.100
- ORS 308.146
- ORS 305.275
- ORS 305.280
- ORS 311.505
What CitedTax drafts for this notice
A Property Value Appeals Board petition statement or a Tax Court appeal outline with the valuation grounds and the chapter 307 or 308A authority.
One credit. Upload the notice, state the firm's position and the facts, and the draft comes back in about thirty minutes with every claim graded against the cited text.
Other Oregon notices
- Notice of Deficiency Department of Revenue deficiency or assessment
- Portland Revenue Division notice Portland Revenue Division local-tax notice
For tax professionals. The date printed on the notice controls. CitedTax is a research and drafting tool; the reviewing professional validates every item before reliance.