Oregon Property Tax Appeal at a Glance
Governing Statute
Or. Rev. Stat. § 309.100 — Petition to County Board of Property Tax Appeals
Appeal Deadline
You have 45 days from date of assessment notice (filed by December 31) to file your appeal.
Appeal Body
File your appeal with the County Board of Property Tax Appeals (BOPTA).
Appeal levels: BOPTA, Oregon Tax Court (Magistrate Division), Oregon Tax Court (Regular Division)
Assessment Standard
real market value (Measure 50: assessed value is lesser of max assessed value or real market value)
Equalization ratio: 100% real market value (but taxed on lesser assessed value)
Key Facts
- Assessment frequency: annual
- Filing fee: none for BOPTA; varies for Tax Court
- Small claims option: Available
- Exemptions: senior/disabled deferral, disabled veteran ($24,793 or $29,753), homestead (none per se; Measure 5 limits rates)
What Your Oregon Appeal Letter Includes
Every letter is built from Oregon's actual appeal procedure — not a generic template.
Statute Citation
Or. Rev. Stat. § 309.100 cited by section number. The assessor sees you know the law.
Appeal Procedure
Correct filing body (County Board of Property Tax Appeals (BOPTA)), deadline, and procedural requirements for Oregon.
Evidence Framework
Structured presentation of comparable sales, property conditions, and market data supporting your valuation.
Print-Ready PDF
Professional formatting. File it with the County Board of Property Tax Appeals (BOPTA). Ready in under 3 minutes.
Free preview. $9.99 for the clean, print-ready PDF.
Oregon Property Tax Appeal FAQ
How do I appeal my property tax assessment in Oregon?
Under Or. Rev. Stat. § 309.100, you file an appeal with the County Board of Property Tax Appeals (BOPTA). You have 45 days from date of assessment notice (filed by December 31) to file. The assessment standard is real market value (Measure 50: assessed value is lesser of max assessed value or real market value).
What is the deadline to appeal property taxes in Oregon?
You have 45 days from date of assessment notice (filed by December 31). Missing this deadline typically means you cannot appeal until the next assessment cycle.
What is the assessment standard in Oregon?
Oregon assesses property at real market value (Measure 50: assessed value is lesser of max assessed value or real market value). The equalization ratio is 100% real market value (but taxed on lesser assessed value). Your appeal should demonstrate that the assessed value exceeds the property's true value under this standard.
What property tax exemptions are available in Oregon?
Oregon offers several exemptions including: senior/disabled deferral, disabled veteran ($24,793 or $29,753), homestead (none per se; Measure 5 limits rates). Check with your county assessor to see if you qualify for any of these exemptions.
What are the levels of appeal in Oregon?
The appeal levels in Oregon are: BOPTA, Oregon Tax Court (Magistrate Division), Oregon Tax Court (Regular Division). Most disputes are resolved at the first level. If not, you can escalate to higher bodies.
Do I need a lawyer to appeal my property taxes in Oregon?
No. Property owners can file appeals themselves. Our tool generates a Oregon-specific appeal letter citing Or. Rev. Stat. § 309.100 with your property details, comparable sales, and the correct appeal procedure.
Property Tax Appeal Letters by State
Select your state to see your specific appeal procedures and generate your letter.