Property Tax Appeal Procedures

Timeframe

Hearings generally begin in February and continue until completed, but no later than April 15, 2024. Hearings are scheduled for 20 minutes (unless a petitioner has several petitions and/or prior arrangements have been made with the board clerk).

The 20-minute hearing is comprised of the board reviewing both the Assessor's and your information, your presentation of evidence, questions and the decision. Please plan to present your evidence and answer any questions the board may have in that amount of time.

Because the board's time frame is regulated by law, notification of your hearing date and time is usually mailed only 5 days in advance of the hearing date. Therefore, please prepare any evidence now which you may wish to present at the hearing. Submitting your evidence with your petition, or shortly thereafter, will expedite the decision on your appeal. If you plan to have someone represent you at the hearing, contact that person immediately so he/she will be ready for the hearing when it is scheduled, and fill out an "Authorization to Represent" form.

Procedure

To ensure fairness in this hearing to you, the petitioner, and the Assessor, the following procedure will be used:

1. You, or your representative, will begin by presenting your case against the Assessor's valuation of your property.
2. The board will receive information from the Assessor's office. The Assessor may recommend a reduction or that the original values be sustained. The board does not have the authority to increase the total assessment.

3. You are strongly urged to present evidence to support your case.

   The evidence may consist of your own testimony, the testimony of witnesses you bring with you, and/or physical evidence such as photographs, maps, graphs, or other documents.

4. All evidence, including display, should not exceed 8 1/2" X 14". Any evidence used by the board to make its decision becomes part of the official record and cannot be returned; therefore, you will need to bring or send five (5) copies of any evidence rather than originals. We will charge $0.25 per page if you do not bring your own copies.

5. In many cases, the strongest evidence would be verified sale of subject property and/or sales of properties comparable to yours in location, size, and quality.

   Other evidence that could have an effect on the board's decision might include appraisals prepared by fee appraisers, real estate listing of the property, physical condition of any buildings on the property, cost to cure any defects supported by written estimates, and income data, such as leases, rent receipts, balance sheets, and profit and loss statements for commercial property.

6. After all evidence has been presented, you will have an opportunity to summarize your argument.
7. The board members will ask any questions they may have during your presentation.
8. The board generally will reach a decision on your petition at the conclusion of your hearing. You are welcome to stay and listen to the proceedings. Occasionally, the board will not be able to reach a decision at the conclusion of your hearing. The appeal will then be held over until such time as deemed appropriate by the board.
9. A copy of the board's decision will be mailed to you approximately three weeks after the hearing. The board's decisions are not available by phone.
10. The hearings are subject to the Open Meetings Law and are tape recorded to ensure the accuracy of the public record.

The Burden of Proof

What is the Board of Property Tax Appeals looking for? What is considered evidence?

During training by the Oregon Department of Revenue, Board of Property Tax Appeals, members are advised, "a petitioner must meet the burden of proof".

How does the petitioner do this? By:

• presenting evidence showing the Assessor's value is incorrect
• showing why the value the petitioner is requesting is correct

What meets the Burden of Proof? Real Market Value evidence could include:

• a current arm's length sale of the subject property
• sales information about comparable properties
• an appraisal by a fee appraiser for the appropriate time period
• real estate listing of the subject or comparable property for the appropriate time period
• information on leases, rent receipts, occupancy expenses, or profit and loss statements for the appropriate time period
• error in Assessor's records of inventory or physical condition
• costs to cure defects in the property supported by written estimates
• economic information
• neighborhood information

One or more of the above-mentioned types of evidence may be appropriate to your appeal.

Please submit evidence with your appeal at the time of filing. However, you may present evidence or additional evidence at your hearing. Submitting your evidence in advance of your hearing will expedite your hearing. All evidence submitted becomes the property of the Board of Property Tax Appeals record and cannot be returned.

Disclaimer: The above is advisory only and is generalized as to evidence helpful to our understanding of your appeal.