Demystifying Oregon Property Tax Appeal Basics: FAQ 2

Over the next few weeks Oregon’s Property Tax Appeal Campaign will kick off in earnest.  This is the second in Prime Property Tax Negotiation’s series of the most frequently asked questions and their answers.  We’ll have several installments, but if you have a question don’t wait…feel free to contact us directly at: william@primeptn.com.  Also check out our first list: FAQ 1

1. What is the Oregon Property Tax appeal deadline?

10PM on 01/03/12 is the deadline this year.  Best practice is to have your property tax appeal advocate selected, be signed up and have your tax statement forwarded to them by 12/15/11.

2. Do I have to have someone do this for me?

NO. For single family residences some have the moxie, market trend awareness and tenacity required to prevail.  Most do not, in my opinion.  In the case of commercial and industrial assets even (most) CPAs, attorney’s and appraisers lack the full range of skillsets and knowledge base required to win in Oregon.  Oregon is widely held to be the most difficult state to win property tax appeals in. (That’s why there are so few national companies with a presence in our state.)

3. I’d like a brief overview of the process
SURE! There are three levels of value appeals in Oregon:

A. BOPTA.  (Board of Property Tax Appeals) After we’ve filed your initial appeal we will research your property and others like it that have been sold, for sale, and for lease.  We will look at several valuation approaches including capitalization of revenue.  We will testify on your behalf at BOPTA in the county where the property is located.  The BOPTA panelists are independent  from the county.  The calibre varies widely from exceptionally dedicated and knowledgeable to those for whom that would not be applicable.

B. Magistrate Tax Court.  If we appeal to the second level we will do additional research and testify on your behalf and testify at Magistrate Tax Court in Salem, OR.  We will supply expert witnesses and cross-examine the county staff.  A robed judge will render a verdict.

C. Regular Tax Court.  Still not satisfied? We can re-appeal to Regular Tax Court. This is the highest level for appeals based on the value evidence. Like Magistrate Tax Court this is held in Salem and a highly professional robed judge will preside. Note: There is also the Oregon State Supreme Court…but that is for contesting the interpretation of the law, rules of evidence, etc.

 

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