General Property Tax Appeal Information
The Assessor’s Office reviews your Real Market Value (RMV) and if you still do not agree with your value you can file a
formal Board of Property Tax Appeal (BoPTA) petition. Petitions to the board may be filed after tax bills are received in late
October and by the December 31st deadline. (If December 31st falls on a legal holiday or weekend, the filing deadline
moves to the next business day.) These forms are available online via the Douglas County Clerk’s website.
BOPTA is limited to the current tax year values. In some cases, you may be able to appeal the Maximum Assessed Value (MAV),
Specially Assessed Value (SAV) and Assessed Value (AV) of your property.
The Board of Property Tax Appeals also can 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.
PLEASE NOTE: A reduction in the Real Market Value may NOT change your tax bill. This depends on whether:
The RMV is reduced below the Assessed Value on your tax statement, or
If the RMV is reduced enough to reflect the lesser of tax between the Measure 5 calculation and the Measure 50
Generally, to be successful in your appeal, you must provide evidence to support your opinion of the market value
of your property on January 1, 2012, the date the assessor used to establish the real market value of your property.The back side of
the petition states "Provide enough information to support the value(s) you are requesting. Be specific." A common mistake taxpayers
or representatives make when filing a petition is that the only statement made is that their value it too high and supply no supporting
documentation. Without this evidence the appraiser cannot adequately review the property value.
A key factor to remember throughout this process is the difference between what IS and what is NOT
supporting documentation as this evidence might be used to convince the board the value of your property should be reduced to the value
you are requesting.
1. Supporting documentation IS:
- Documentation of a recent arm's - length sale of the property.
- Sales of homes similar in size, quality, location and close to the January 1st Assessment Date.
- A fee appraisal that establishes market value using sales of similar properties as of the January 1st Assessment Date. (Note: most
fee appraisals are requested for refinance purposes and not to establish market values.)
- A detailed market analysis from a licensed real estate agent/broker showing sales of similar properties as of the January 1st
- Cost of new construction that took place close to January 1 of the assessment year and was performed by a professional contractor.
- Report from a licensed contractor on the cost to fix major repairs; provide written estimates/receipts of the cost of the repairs.
Remember cost does not necessarily equal market value.
- Proof that the property has been listed for sale on the open market for a reasonable time period below the real market value on the tax roll.
- For commercial property, provide documentation of income and expense information and/or a comparable sales analysis.
Note: Per ORS 309.200 sales between January 1 and December 31 of each year will be utilized for the ratio study.
2. Supporting Documentation is NOT:
- Statistical analysis reports from either the state, county, magazine, newspapers, universities or organizations associated with
the real estate industry.
- Old listings.
- Sales from outside your market area.
- A comparison of your Real Market Value to your neighbors.
- A comparison of your Assessed Value to your neighbors.
- A comparison of your taxes to your neighbors.
The owner(s) can sign the petition to the board 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.
Completed petitions are filed in the office of the county clerk in the county where the property is located.
Petitions are not to be dropped off or mailed to the county assessor’s office. At this time, there is no
fee for filing an appeal with the Board of Property Tax Appeals.
Hearings are scheduled between the first Monday in February and April 15. The clerk of the board will give written
notice to the petitioner at least five days prior of the hearing of the time and place to appear.
In Douglas County hearings are typically completed by the first part of March. Board hearings are informal, and the
property owner is not required to appear or have an attorney or a tax representative present.
The board will consider the evidence from the property owner or rep and the county assessor. The board will make a decision whether
the property owner or rep is there. The county clerk notifies the property owner or their representative in writing of the board’s
decision. If a property tax representative is hired, it is their responsibility to notify the property owner of the decision, not
the county clerk or the assessor’s office. When appearing, any evidence submitted to the board will not be given back.
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. If December 31 falls on a
legal holiday or weekend, the filing deadline moves to the next business day.
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. Complaints must be filed within 30 days
(not one month), of the date that the board's order is mailed. A filing fee of $240 is charged at this level of the appeal