Reviews / Appeals

The process of identifying taxable property and assigning a value to property is termed appraisal. County appraisers appraise most property in Douglas County using the mass appraisal method. The Oregon Department of Revenue (DOR) appraises certain large industrial sites and utility properties. The county assessor prepares the county's assessment roll, which is a listing of all taxable property as of January 1 of each year.

Utility property is placed on a statewide assessment roll. The department (DOR) allocates utility values to the county rolls prior to the preparation of tax bills.

Property Subject to Taxation

Property subject to taxation includes all privately owned real property (e.g., land, buildings, fixed machinery, and equipment), manufactured homes, and personal property used in a business. There is no property tax on household furnishings; personal belongings and automobiles; crops; orchards. Business inventories or certain intangible properties are assessed by the Department of Revenue.

Owner Value Review

A significant reduction in Real Market Value (RMV) may be required to reduce your taxes. To review your Maximum Assessed Value a "new" change must have occurred. This review process may be requested through December 1st. The assessor's staff requests that property owners not wait until the cut-off date to file a form. Adequate time is needed to review the request and submitted evidence to determine if a value change is warranted. If it results in a reduction, tax corrections need to be processed per ORS 308.242 by December 31st.

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.)

Board of Property Tax Appeals

Board of Property Tax Appeals (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.

Reduction in Real Market Value May Not Change Your Tax Bill

A reduction in the Real Market Value may NOT change your tax bill. This depends on whether:

The RMV is reduced enough to reflect the lesser of tax between the Measure 5 calculation and the Measure 50 calculation.
The RMV is reduced below the Assessed Value on your tax statement, or

Evidence of Market Value

Generally, to be successful in your appeal, you must provide evidence to support your opinion of the market value of your property on January 1st, the date the assessor used to establish the real market value of your property. The backside of the petition states "Provide enough information to support the value(s) you are requesting. Be specific." Common mistake taxpayers or representatives make when filing a petition is that the only statement made is that their value is too high and supply no supporting documentation. Without this evidence, the appraiser cannot adequately review the property value.

Industrial Properties

Owners of industrial properties 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.

Appeals

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 process.

Applications & Forms

Application forms and instructions are available on the Applications/Forms page.