Types of appeals

Value Appeals

If you disagree with the value of your property as shown on your statement, you may file an appeal with your county Board of Property Tax Appeals.
 
What to appeal: You are asking for a reduction of the value of your property. You can print petitions for real or personal property or call 503-988-3326 for information or a petition form.
When to appeal: You must file an appeal between the date the tax statement is mailed and December 31.  If December 31 falls on a Saturday, Sunday or legal holiday, the filing deadline moves to the next business day.
Cost to appeal:  You must submit a $30.00 filing fee per account. If the petition is received without the filing fee, you will have 20 days from the date of notification to submit the fee or the petition will be dismissed.

Penalty Appeals

If you disagree with a penalty assessed to you for late filing of your real or personal property return, you may ask the Board of Property Tax Appeals to waive the penalty.
The board may waive all or a portion of a penalty imposed for the late filing of a personal property or industrial real property return only if you can prove there was good and sufficient cause for the late filing.
The definition of a good and sufficient cause may include, but not be limited to "an extraordinary circumstance beyond the control of the taxpayer, or the taxpayer's agent or representative."

Extraordinary circumstances include

  • Illness, absence, or disability which substantially impairs a taxpayer's ability to make a timely application.
  • Reasonable reliance on misinformation provided by county assessment and taxation staff or Department of Revenue personnel. 
The board may be able to waive a portion of a penalty if certain other criteria are met.
If you cannot prove there was good and sufficient cause for the late filing, the board cannot waive or reduce the penalty.
 
What to appeal: You are requesting to have your late filing penalty waived. You can print a Petition for Waiver of Late Filing Penalty form or call 503-988-3326 for a form.
When to appeal: You must file an appeal between the date the tax statement is mailed and December 31.  If December 31 falls on a Saturday, Sunday or legal holiday, the filing deadline moves to the next business day.
Cost to appeal:  You must submit a $30.00 filing fee per account. If the petition is received without the filing fee, you will have 20 days from the date of notification to submit the fee or the petition will be dismissed.