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Oregon Property Tax Updates

UPDATED September 2018

Oregon Tax Court Has a New Judge

Governor Kate Brown appointed Judge Robert Manicke to the Oregon Tax Court effective January 1, 2018 after Judge Henry Breithaupt retired from the bench. Judge Manicke was managing partner of Stoel Rives LLP, tax and estate planning law firm in Portland, Oregon. Judge Manicke’s practice focused on state and local tax, employment tax, including tax controversies, transactions and legislative matters. He has a history of serving the legal community including past Chair of the Oregon State Bar Tax Section and he chaired the Sections Laws Committee for 10 years until his appointment to the bench. He received the Oregon State Bar Tax Sections Award of Merit for his contributions to the Bar.  He brings a commitment to fairness and a keen intellect to the bench.

Oregon is one of a few states that has a dedicated Tax Court. The Oregon Tax Court has two divisions: the Magistrate Division and the Regular Division. Some property tax appeals are filed directly to the Magistrate Division and not to the County Board. The Magistrate Division has four Magistrates and is designed to be a more taxpayer-friendly forum, with no rules of evidence and cases are usually decided within a year. All Magistrate Division decisions can be appealed to the Regular Division of the tax court, where the rules of evidence apply. A taxpayer may also request that a matter be “specially designated” to the Regular Division. It is discretionary for the Tax Court Judge to accept such a request. There is only one Judge for the Oregon Tax Court, and these decisions can only be appealed directly to the Oregon Supreme Court.
 
Cynthia M. Fraser

Garvey Schubert Barer
American Property Tax Counsel (APTC) Oregon Representative

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