Board of Property Tax Appeals (BoPTA)

Board of Property Tax Appeals (BoPTA)

Overview

The Board of Property Tax Appeals (BoPTA) is a group of volunteers appointed by the Governing Authority to hear petitions for the reduction of property values on the property tax roll, such as:

  • Any value for destroyed or damaged property changed by the assessor for July 1
  • Assessed value
  • Maximum assessed value
  • Maximum specially assessed value
  • Real market value
  • Specially assessed value
  • Value added to the roll prior to December 1 under ORS 311.208
  • Waiver of liability for all or a portion of the penalty imposed under ORS 308.295 or 308.296 for the late filing of a Real Property Return, an Industrial Property Return, or a Confidential Personal Property Return

The term of members appointed to a Property Tax Appeals board for a given tax year is October through June. BoPTA Petitions must be heard on or after the first Monday in February through April 15.

About Property Taxes

In Oregon, property taxes are assessed against: 

  • Business Personal Property
  • Floating Property
  • Machinery and Equipment
  • Manufactured Structures
  • Real Property

Oregon has an ad valorem tax system - the property taxes you pay are based on the value the County Assessor establishes for your property. The Board of Property Tax Appeals (BoPTA) is authorized by law to hear appeals of the value of your property - not appeals of the taxes you pay.

Appeal to the Board of Property Tax Appeals if you disagree with the value on the tax bill you receive this fall. Your evidence must reflect the value of the property as it existed on January 1, 2023. You can access petition forms below.  A fee of $36.00 will be charged for each BoPTA petition filed in the Douglas County Clerk’s office (one petition per tax account). This fee was implemented on July 1st, 2023 and is effective immediately.  Your BoPTA hearing will not be scheduled until all fees are paid in full.

We suggest that you contact the Douglas County Assessor Office prior to completing your appeal form. The Douglas County Assessor Office can assist you in understanding the basis for your property value and, in some cases, may be able to make changes without requiring you to file an appeal. The Douglas County Assessor Office phone number is (541) 440-4222.

Appeals can be filed after receipt of tax bills but no later than January 2nd, 2024.*
Only the property owner, and certain people he/she authorizes, can sign a petition to the Board. Please review the instructions included with the petition form. Return your petition with the $36 filing fee to:

Douglas County Clerk's Office
Board of Property Tax Appeals
1036 SE Douglas Ave, Room CH 124  -or-  P.O. Box 10
Roseburg, OR 97470
Phone: (541) 957-4634

Fax:541-440-4408

Email BoPTA

 

  1. *Hand delivered petitions must be received by 4:30p.m. on January 2nd, 2024; (not dropped in an exterior mail slot or delivered to another office)
  2. Emailed or Faxed petitions must be received by midnight January 2nd, 2024 as evidenced by electronic acknowledgement of receipt produced by the County Clerk's equipment; The $36 filing fee may be paid by credit card if emailing or faxing a petition. The only method for electronically filing is through the Clerk's Office. Email the Clerk's Office your electronic filing. This email will be available after the mailing of tax statements.
  3. Mailed petitions must be postmarked January 2nd, 2024 or earlier. Postmarks meeting this deadline will be accepted.

The $36 filing fee may be paid by cash, check or money order made out to Douglas County Clerk, or by credit card (plus approx. $1.50 fee on credit or debit card transaction).

 

Forms & Links

Department of Revenue: Forms and Instructions (displays all DOR forms):

   BoPTA Personal Property Petition

   BoPTA Personal Property Petition Instructions

   BoPTA Real Property Petition

   BoPTA Real Property Petition Instructions

 

Petitions

It is the policy of the Douglas County Clerk Board of Property Tax Appeals, that hearings scheduled for a specific date and time will be heard only at the time scheduled. Additional information is available through the Clerk's Office and the Department of Revenue.

You need to have convincing evidence to support your opinion of your property's value
One mistake many taxpayers make when they file a petition is to present the Board with a study of the difference between their property tax and their neighbor's property tax. If you want the Board to reduce the market value of your property, you should provide evidence of your property's value, not the tax you pay.

Another mistake petitioners make when appealing to the Board is to compare the value of their property on the tax roll with their neighbor's value on the tax roll. This study may be interesting, but does not provide proof of the MARKET VALUE of your property.

Generally, to be successful in your appeal, you must provide evidence of the MARKET VALUE of your property on January 1, 2023, the date the assessor used to establish the real market value of your property. Below are examples of the types of evidence you might use to convince the board the value of your property should be reduced to the value you are requesting:

  • Documentation of a recent arm's-length sale of the property
  • A recent fee appraisal
  • Proof that the property has been listed for sale on the open market for a reasonable time period at a price below the real market on the tax roll
  • A comparison of properties that have recently sold, similar to yours in location, size and quality. If there are differences between the properties, the differences should be accounted for in the comparison of values
  • Cost of new construction that took place January 1, 2023 of the assessment year and was performed by a professional contractor
  • Cost to repair your property. You should provide written estimates of the cost of the repairs.
  • For commercial property, provide documentation of income and expense information and/or a comparable sales analysis

A reduction in the real market value of your property may not result in a decrease in your property tax. Your taxes will only be lowered if the Real Market Value (RMV) is reduced below the Assessed Value (AV) on your tax statement.

The Board will consider your appeal between Feb. 1st and April 15th, 2024 at a Hearing
You do not have to appear before the Board. If you do not wish to be present when the Board considers your appeal, your appeal will be heard when the board has time available - i.e. between regularly scheduled hearings if time allows or at the end of the day.

If you indicate you want to be present, you will get at least five days written notice of the hearing. When you appear, you must give the board a copy of any evidence you want considered. You will not get this evidence back.

The Board will consider the evidence from you and the county assessor. The Board will notify you in writing of its decision; you have the right to appeal the board's decision to the Magistrate Division of the Oregon Tax Court. Complaints must be filed within 30 days (not one month), of the date that the board's order is mailed to you.

Important Dates
Filing date begins - Day after tax statements are mailed
Filing period ends - January 2, 2024
Hearing notices - Required by law to be mailed at least five (5) days prior to hearing date
Session begins - On or after first Monday in February
Session adjourns - April 15, 2024

Questions?
For general tax information: www.oregon.gov/dor
Property Tax Division
(503) 945-8293
Salem (503) 378-4988
Toll-free within Oregon (800) 356-4222

TTY (hearing or speech impaired; machine only): (503) 945-8617 (Salem) or (800) 886-7204 (toll-free within Oregon).

Asistencia en español. Llame al (503) 945-8618 en Salem o llame gratis al (800) 356-4222 en Oregon.

Hearing Procedures

  • Property values, not taxes, are the subject of the hearing.
  • Petitioner and the Assessor's representative will have up to five minutes to present information.
  • The Board will have ten minutes to question the Petitioner and the Assessor.
  • All materials/exhibits presented by the petitioner must be left with the Board.
  • If you have additional evidence at the time of the hearing, please bring five copies of your evidence with you. Make sure all evidence is marked with your name and petition number.

For accommodations for persons with disabilities you can contact the BOPTA Clerk at 541-957-4634.