You may appeal a decision of the County Board of Property Tax Appeals (BOPTA) to the Magistrate Division of the Oregon Tax Court by filing a written complaint. The assessor may also appeal the board’s decision. The fee for filing a complaint with the Magistrate Division is $50.
You may represent yourself or be represented by an Oregon-licensed attorney, appraiser, or real estate broker, or by a person duly qualified to practice public accountancy in Oregon. Your employee who regularly does your tax work may also represent you.
Complaints must be filed with the Magistrate Division within 30 days (not one month), after the Board’s order is mailed or personally delivered to you. You can download appeal forms or write to: Clerk, Oregon Tax Court, Magistrate Division, 1163 State Street, Salem OR 97301. You can also order forms by calling (503) 986-5650.