OAR 150-309-0130
Definition of Person Who Holds an Interest in the Property and Procedures for Transfers of Ownership or Interest

This rule supplements the definition of “petitioner” found in OAR 150-309-0110 (Those Authorized to Sign Petitions to the Board of Property Tax Appeals (BOPTA)).

(1)

The petitioner in an appeal to the board of property tax appeals (BOPTA) under ORS 309.100 (Petitions for reduction of property value) must possess or acquire legal standing to appeal during the petition filing period. The petition filing period begins the date following the date the tax statements are mailed for the current tax year and ends December 31 or the last day for filing a petition under ORS 305.820 (Date when writing, remittance or electronic filing deemed received by tax officials).

(2)

For purposes of appealing to BOPTA, a person who holds an interest in the property as described in subsection (3) of this rule, that obligates the person to pay the taxes imposed on the property shall be defined as a person or entity that:

(a)

Holds an interest in the property that obligates the person or entity to pay all or a portion of the taxes imposed on the property for the current tax year at the time the petition is filed; or

(b)

Has held an interest in the property that obligated the person or entity to pay all or a portion of the taxes imposed on the property for the current tax year after July 1 but prior to the time the petition is filed; or

(c)

Will hold an interest in the property by the last day for filing a petition with BOPTA that will obligate the person or entity to pay all or a portion of the taxes imposed on the property for the current tax year.

(3)

Standing to appeal to BOPTA as a person who holds an interest other than an ownership interest must be established through an intervening instrumentality such as a contract or lease that proves the person or entity is obligated to pay all or a portion of the taxes imposed on the property for the current tax year. Escrow instructions signed by a seller in a transaction that is consummated during the period from July 1 through the last day for filing a petition with BOPTA may also be used to establish such an interest.

(4)

When an ownership or other interest is transferred on or after July 1 but prior to the end of the petition filing period or a question arises regarding ownership or the existence of a present obligation to pay taxes, BOPTA must determine whether the petitioner has standing to appeal. The following examples are intended to give guidance to the clerk for purposes of determining whether a Notice of Defective Petition should be sent under OAR 150-309-0100 (Board of Property Tax Appeals (BOPTA) Defective and Amended Petition Process) and to the board in its final determination regarding the standing of the petitioner:
Example 1: The clerk of the board receives a petition on November 5 and reviews the petition on November 20 according to the guidelines in OAR 150-309-0110 (Those Authorized to Sign Petitions to the Board of Property Tax Appeals (BOPTA)) and this rule. When the clerk reviews the petition, the county records indicate that the petitioner sold the property on October 30. Because the petitioner did not own the property when the petition was filed, the petitioner must establish standing as a person who holds an interest in the property that obligates the petitioner to pay the taxes imposed on the property for the current tax year. The petitioner can do so by submitting a copy of the escrow instructions or other document that shows the petitioner must pay all or a portion of the property taxes for the current tax year.
Example 2: The clerk of the board receives a petition on October 29 and reviews the petition on November 19 according to the guidelines in OAR 150-309-0110 (Those Authorized to Sign Petitions to the Board of Property Tax Appeals (BOPTA)) and this rule. When the clerk reviews the petition, the county records indicate that the petitioner sold the property on August 13. Because the petitioner did not own the property when the petition was filed, the petitioner must establish standing as a person who holds an interest in the property that obligates the petitioner to pay the taxes imposed on the property for the current tax year. Even though the petitioner sold the property prior to the beginning of the petition filing period, the petition will be allowed if the petitioner has a present obligation to pay the taxes as demonstrated by a copy of the escrow instructions or other document that shows the petitioner must pay all or a portion of the property taxes for the current tax year.
Example 3: The clerk of the board receives a petition on December 4. The clerk reviews the petition on December 10. The petitioner has included a copy of an earnest money agreement to purchase property with a projected closing date of December 28. The clerk sends a Notice of Defective Petition on December 17 asking the petitioner to provide proof that the petitioner owned the property on December 31 or the last day for filing a petition under ORS 305.820 (Date when writing, remittance or electronic filing deemed received by tax officials). The petitioner is given 20 days as provided in OAR 150-309-0100 (Board of Property Tax Appeals (BOPTA) Defective and Amended Petition Process)) to provide proof of ownership. The clerk also has the option of waiting until after December 31 to send the notice to allow more time for county ownership records to be updated. If proof is provided (or county records are updated) that confirms the petitioner owned the property by December 31, the petitioner has standing to appeal to BOPTA as the owner of the property.
Example 4: The clerk of the board receives a petition on December 23. The petitioner includes a copy of an earnest money agreement to purchase property with a projected closing date of January 19. The language of the earnest money agreement does not include a present obligation for the petitioner to pay the taxes imposed on the property. The petitioner lacks standing to appeal because the petitioner will not own or hold an interest in the property that obligates the petitioner to pay the taxes imposed on the property until after the deadline for filing a petition with BOPTA.

(5)

Lenders that hold an interest in property as security against a loan generally lack standing to appeal to BOPTA. See OAR 150-309-0110 (Those Authorized to Sign Petitions to the Board of Property Tax Appeals (BOPTA)) subsection (3)(b). However, in the event of a default or foreclosure proceeding, the lender may acquire standing if specific language in the contract allows or requires the lender to assume the tax obligation or through actual assumption of ownership prior to the deadline for filing a petition.

Source: Rule 150-309-0130 — Definition of Person Who Holds an Interest in the Property and Procedures for Transfers of Ownership or Interest, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-309-0130.

150‑309‑0010
Training for Board of Property Tax Appeals (BOPTA) Members 150‑309‑0020
Record of Board of Property Tax Appeals Meetings 150‑309‑0030
Limitations on Increase in Value by Board of Property Tax Appeals 150‑309‑0040
BoPTA Lack of Jurisdiction for Designated Utilities and Companies Assessed by the Department 150‑309‑0050
Nonoffice-holding Residents Appointed to Board of Property Tax Appeals (BOPTA) Pools 150‑309‑0060
Records Included in Journal of Governing Body 150‑309‑0070
Filing Petitions With The Board of Property Tax Appeals (BOPTA) 150‑309‑0080
Withdrawing Petitions Filed with a Board of Property Tax Appeals 150‑309‑0090
Contents of Board of Property Tax Appeals (BOPTA) Petitions 150‑309‑0100
Board of Property Tax Appeals (BOPTA) Defective and Amended Petition Process 150‑309‑0110
Those Authorized to Sign Petitions to the Board of Property Tax Appeals (BOPTA) 150‑309‑0120
BOPTA Hearing Notice Mailed to Representative 150‑309‑0130
Definition of Person Who Holds an Interest in the Property and Procedures for Transfers of Ownership or Interest 150‑309‑0140
Board of Property Tax Appeals (BOPTA) Procedures When Roll Changed after Petition is Filed 150‑309‑0150
Contents of Board Order for Property not Specially Assessed 150‑309‑0160
Mailing of Board Orders 150‑309‑0170
Adjustments to Personal Property Value 150‑309‑0180
Disposition of Appeals of Property Assessed as an Undivided Interest 150‑309‑0190
Adjudicated Value Calculation for Centrally Assessed Property 150‑309‑0200
Adjudicated Value Applied to Component Appealed 150‑309‑0210
Trending and Indexing an Adjudicated Value 150‑309‑0220
Additions, Remodeling and Rehabilitation 150‑309‑0230
Assessor’s Ratio Study for Tax Purposes: Definitions 150‑309‑0240
Contents of the Assessor’s Certified Ratio Study 150‑309‑0250
Preparation of the Sales Ratio Study 150‑309‑0260
Administration of Appeals Process 150‑309.360
Migrated from Repeals and Renumbers file
Last Updated

Jun. 8, 2021

Rule 150-309-0130’s source at or​.us