Tax Appeals

To appeal your property value:

File a petition with the Board of Property Tax Appeals. Your petition must be filed between the date of your tax statement and no later than Dec. 31. You may also appeal a personal or real property return late-filing penalty to the board during the same time period.

Obtain appeal forms from our office or you can download and print Board of Property Tax Appeals Forms from the Oregon State Department of Revenue web site.If you disagree with the Board of Property Tax Appeals’ decision, you may appeal to the Magistrate Division of the Oregon Tax Court. An appeal must be made within 30 days of the mailing of the local board’s decision.

To appeal other property tax issues:

Appeal directly to the Magistrate Division if you disagree with an exemption denial, disqualification from special assessment, an omitted property assessment or other non-value issue. Appeals must be made within 90 days of the assessor’s action.If you miss the regular appeal deadline, you can still appeal to the Magistrate Division if there is good and sufficient cause for not appealing on time. The court also may be able to consider a late appeal for residential property if there is an error of 20 percent or greater value.

Appeals to the Department of Revenue:

You may appeal to the Oregon Department of Revenue in certain situations. These include:

1. A timely appeal was not made to the Board of Property Tax Appeals or Magistrate Division. In limited circumstances, the department may be able to consider your appeal for the current and two prior assessment years.
2. You applied for an exemption, but were denied because the application was late. You were otherwise qualified for the exemption. Your appeal to the department must be made by December 15 of the year the application was due.

Appeal petitions may be obtained from the Harney County Assessor or from the Oregon Department of Revenue.