Board of Property Tax Appeals

ORS 309.100
Petitions for reduction of property value

  • filing
  • hearings
  • notice of hearing
  • representation at hearing


(1)

Except as provided in ORS 305.403 (Appeal of value of state-appraised industrial property in tax court), the owner or an owner of any taxable property or any person who holds an interest in the property that obligates the person to pay taxes imposed on the property, may petition the board of property tax appeals for relief as authorized under ORS 309.026 (Sessions). As used in this subsection, an interest that obligates the person to pay taxes includes a contract, lease or other intervening instrumentality.

(2)

Petitions filed under this section shall be filed with the clerk of the board during the period following the date the tax statements are mailed or otherwise delivered for the current tax year and ending December 31.

(3)

Each petition shall:

(a)

Be made in writing.

(b)

State the facts and the grounds upon which the petition is made.

(c)

Be signed and verified by the oath of a person described in subsection (1) or (4) of this section.

(d)

State the address to which notice of the action of the board shall be sent. The notice may be sent to a person described in subsection (1) or (4) of this section.

(e)

State if the petitioner or a representative desires to appear at a hearing before the board.

(4)

(a) The following persons may sign a petition and appear before the board on behalf of a person described in subsection (1) of this section:

(A)

A relative, as defined by rule adopted by the Department of Revenue, of an owner of the property.

(B)

A person duly qualified to practice law or public accountancy in this state.

(C)

A legal guardian or conservator who is acting on behalf of an owner of the property.

(D)

A real estate broker or principal real estate broker licensed under ORS 696.022 (Licensing system for real estate brokers and property managers).

(E)

A state certified appraiser or a state licensed appraiser under ORS 674.310 (Duties and powers of board) or a registered appraiser under ORS 308.010 (Registered appraiser requirements).

(F)

The lessee of the property.

(G)

An attorney-in-fact under a general power of attorney executed by a principal who is an owner of the property.

(b)

A petition signed by a person described in this subsection, other than a legal guardian or conservator of a property owner, an attorney-in-fact described in paragraph (a)(G) of this subsection or a person duly qualified to practice law in this state, shall include written authorization for the person to act on behalf of the owner or other person described in subsection (1) of this section. The authorization shall be signed by the owner or other person described in subsection (1) of this section.

(c)

In the case of a petition signed by a legal guardian or conservator, the board may request the guardian or conservator to authenticate the guardianship or conservatorship.

(d)

In the case of a petition signed by an attorney-in-fact described in paragraph (a)(G) of this subsection, the petition shall be accompanied by a copy of the general power of attorney.

(5)

If the petitioner has requested a hearing before the board, the board shall give such petitioner at least five days’ written notice of the time and place to appear. If the board denies any petition upon the grounds that it does not meet the requirements of subsection (3) of this section, it shall issue a written order rejecting the petition and set forth in the order the reasons the board considered the petition to be defective.

(6)

Notwithstanding ORS 9.160 (Bar membership required to practice law) or 9.320 (Necessity for employment of attorney), the owner or other person described in subsection (1) of this section may appear and represent himself or herself at the hearing before the board, or may be represented at the hearing by any authorized person described in subsection (4) of this section. [Amended by 1955 c.709 §14; 1959 c.56 §1; 1967 c.78 §5; 1969 c.561 §2; 1971 c.377 §9; 1973 c.402 §34; 1981 c.804 §16; 1983 c.603 §2; 1983 s.s. c.5 §16; 1987 c.808 §1; 1989 c.330 §12; 1991 c.5 §25; 1991 c.459 §196; 1993 c.270 §42; 1995 c.79 §136; 1995 c.467 §1; 1997 c.541 §232; 1999 c.579 §§11,11a; 2001 c.300 §60; 2003 c.120 §1; 2009 c.33 §9; 2011 c.111 §2; 2019 c.360 §1]

Notes of Decisions

Jurisdiction over the question of applicability of a partial exemption lies not with the board of equalization under ORS 309.100, but pursuant to the provisions of [former] ORS 306.520. Heenan and Domogalla v. Dept. of Rev., 5 OTR 78 (1972)

A taxpayer must contest the assessed value in each of the years in which he desires a change in such value. State Finance Co. v. Dept. of Rev., 5 OTR 651 (1975)

Department of Revenue lacked authority under [former] ORS 305.090 and [former] ORS 306.111 (providing general supervisory power) to order reduction in 1976 assessment of certain state parking lots, where state had failed to appeal to Board of Equalization as required by this section, although 1975 assessment, based on same values, had been appealed and reduced. Domogalla v. Department of Revenue, 283 Or 377, 584 P2d 256 (1978)

Appeal of disqualification for special farm use assessment should not be taken under this section but directly to department under ORS 305.275. Glancy v. Dept. of Rev., 12 OTR 117 (1991)

Taxpayer may challenge valuation given to specific improvements rather than challenging valuation of property as whole. Poddar v. Dept. of Revenue, 328 Or 552, 983 P2d 527 (1999)

Chapter 309

Law Review Citations

5 EL 516 (1975)


Source

Last accessed
Jun. 26, 2021