Oregon Publication: How to Appeal Your Property Tax Valuation

Publication: How to Appeal Your Property Tax Valuation
Property Tax Appeal Instructions
Attach $281 Fee
IN THE OREGON TAX COURT
MAGISTRATE DIVISION
Property Tax
,
)
,
)
Name(s)
)
Plaintiff(s),
)
versus
)
COUNTY ASSESSOR,
)
)
AND/OR
)
)
DEPARTMENT OF REVENUE,
) Case No.
State of Oregon,
)
Defendant(s).
) COMPLAINT

(for court use only)

SECTION 1. Tax year(s) appealed:
. Plaintiff owned/leased property identified
by the assessor as account number(s)
the property is: Residential Omitted Commercial Industrial Forest Farm Exempt Personal
Other:
SECTION 2. Plaintiff appeals from an order, letter, notice, or other governmental action.

* You Must Attach a Copy of the Order, Letter, Notice, or Other Document Being Appealed.*
SECTION 3. Such order, letter, or notice is in error because
.
SECTION 4. Plaintiff requests the following real market value: $ ______________ or other relief:
.
Plaintiff’s Name

Attorney’s Name*

Additional Plaintiff’s Name

Oregon Bar Number

Mailing Address

The court uses the attorney contact information provided to
the Oregon State Bar. Hearing notices will be sent
electronically.

City, State, Zip

Phone Number (Cell?

Yes

No )

Direct Telephone Number

 Notify me of proceedings electronically. I
understand that if I am ever a party to a case in
another Oregon court, I may receive electronic
notices from that court as well. My email address
is:
Email Address

Plaintiff’s Signature

Date Signed

Additional Plaintiff’s Signature

Date Signed

Attorney’s Signature

Date

* If your representative is not an Oregon lawyer, an
Authorization to Represent must be completed and
submitted with this Complaint. An authorization
form is available upon request or here:
https://www.courts.oregon.gov/forms/Documents/T
AX-AuthToRepresent.pdf

Rev. 6/21

How to File a Property Tax Appeal with the Magistrate Division
(1)

Fill out all sections of the Complaint form; AND

(2)

Sign the Complaint (all named plaintiffs must sign the Complaint); AND

(3)

Date the Complaint; AND

(4)

Attach to the Complaint a copy of the order or notice you are appealing; AND

(5)

Submit a fee of $281* (make check payable to the “State of Oregon”); AND

(6)

If mailing or filing in person at the court, make three copies of the Complaint and attachments. Mail
the original Complaint and attachments plus two complete copies to the court. Keep one complete
copy for yourself.

(7)

A complaint is “filed,” on the date that it is deposited with USPS or private express carrier.
See ORS 305.418. Plaintiff must prove the date of mailing or dispatch by “satisfactory evidence.” For more
information see Tax Court Rule – Magistrate Division 1 A(4).

The court’s mailing address is:

Oregon Tax Court
Magistrate Division
1163 State Street
Salem, Oregon 97301-2563
(503) 986-5650 or toll free: 1-800-773-1162

The court is located at:

1241 State Street, Third Floor (3R), Salem, Oregon

* The Oregon Legislature may modify fees between publications of this form. The Oregon Tax Court website lists
the current fee. A form to show proof of inability to pay the fee and request waiver of the fee is available upon
request or on the court website at http://courts.oregon.gov/courts/tax
Instructions for Completing the Complaint Form
HEADING. Fill in the name of the plaintiff or plaintiffs (the taxpayer). In most cases, the defendant is the county
assessor where the property is located. Print the name of the county. If this is an industrial property appeal, the
Department of Revenue, the county assessor, or both, may be named as defendant(s), depending on who conducted the
appraisal.
ORS 305.403(3). In some cases, the Department of Revenue may be the only defendant. ORS 305.275.
SECTION 1. Insert the year or years you are appealing and the property account number or numbers (from your tax
statement). Circle the appropriate type of property.
SECTION 2. Describe what action you are appealing.
* You Must Attach a copy of the order, letter, notice, or other document being appealed. *
SECTION 3. Explain why you think the assessor or Department of Revenue is wrong. (If more space is needed,
attach additional pages.)
SECTION 4. State what you want the court to do. If you want the court to reduce the real market value of your
property, you must state the requested real market value as of the assessment date(s).
MEDIATION: In all cases, either party may request mediation. Mediation is court-facilitated negotiation. The
purpose is to help the parties obtain a clearer understanding of the merits of each position and help them reach a
mutually acceptable agreement. A party may request mediation at any time.

Rev. 12/20