Menu

Property Tax Resources

53 minutes reading time (10681 words)

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)

Oklahoma Property Tax Updates
Pennsylvania Property Tax Updates

American Property Tax Counsel

Recent Published Property Tax Articles

Mall Redevelopment Projects Have Unique Property Tax Implications

Legal covenants often cause excessive property taxation for mall owners that are looking to redevelop.

The repurposing of malls and anchor stores is a popular topic in community development circles, but legal restrictions make redevelopment extremely difficult. Often locked into their original use by covenants, malls and anchor stores are often...

Read more

Falling Building Values Spur Tax Appeals

J. Kieran Jennings was quoted in the December 14 digital issue of the Wall Street Journal's Property Report, Page B6, titled, "Falling Building Values Spur Tax Appeals." 

Mr. Jennings is a partner in the law firm Siegel Jennings Co., L.P.A, the Ohio, Illinois and Western Pennsylvania member of American Property Tax Counsel...

Read more

Texas’ Rollback Tax is a Potential Dealbreaker

Land use changes can subject unwary landowners and developers to massive property tax bills.

For real estate developers in Texas, the purchase and development commencement dates on a land project may have heavy tax implications that could make or break a deal.

Agricultural Exemptions

The Texas Property Tax Code allows some landowners...

Read more

Member Spotlight

Members

Forgot your password? / Forgot your username?