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, 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.
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 $281 is charged at this level of the appeal