Property Tax Resources

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Oregon Property Tax Updates

UPDATED september 2022

Tax Appeal Deadline December 31

Tax statements arrive in October for locally assessed property. A property owner has until December 31 to file an appeal.  For commercial and residential taxpayers, the appeal is to the county board of tax appeals in the jurisdiciton of the property. Evidence of value should be submitted with the appeal, but the property owner is provided time to submit additional evidence of value prior to a hearing. The appraiser assigned to your appeal will contact you, and this is the best opportunity to resolve the valuation dispute. 

For industrial property, the taxpayer must file in the Magistrate Division of the Oregon Tax Court.  No evidence is submitted with the complaint.  A trial is later held, and evidence of value is required.  

Because property tax is paid on the assessed value, which is the lesser of the Maximun Assessed Value or the Real Market Value (see earlier article explaining this distinction), it is rare for a property owner to be paying taxes on the Real Market Value of the property.   The tax statement does not reflect the distinction between the Real Market Value and the Maximum Assessed Value, therefore it is recommended that the tax payer go to the county website and look up the tax account information on-line.  

Remember, the deadline is jurisdictional, so review your statements early to avoid missing an appeal deadline.   

Cynthia M. Fraser
Foster Garvey, 
American Property Tax Counsel (APTC)

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