Board of Property Tax Appeals

Yamhill County Board of Property Tax Appeals (BoPTA)

 
BoPTA Basics


Property Taxes

In Oregon, property taxes are assessed against real property, machinery and equipment, manufactured structures, business personal property and floating property.  We have an “ad valorem” tax system – property taxes are based on the value the County Assessor establishes for your property.

Tax Statements

The Yamhill County Tax Assessor mails out tax statements each October.  If you disagree with the property values on your statement, please contact the Assessor’s Office at 503-434-7521.

Appeals

If you are not able to work with the Assessor’s Office to reach a value you both agree with, you may appeal to the Board of Property Tax Appeals.

 
Three Opportunities for Review


#1 – Meet with the Assessor’s Office

The Yamhill County Assessor’s Office has a solid track record of working with citizens to adjust property real market values where appropriate.  The first step you should take is to talk directly with their office to see if you are able to reach an agreeable value.  You may reach them at:

Yamhill County Assessor
535 NE 5th St, Room 42 (downstairs in the Courthouse)
McMinnville, OR  97128
Phone: (503) 434-7521
Fax: (503) 434-7352

 
#2 – BoPTA Board Hearing

If you are not able to reach a compromise with the Assessor’s Office, then be certain to turn in your BoPTA Petition to the Yamhill County Clerk’s Office before the end of business on the last day of the year.  However, since December 31, 2017, falls on a Sunday and that Monday is a federal holiday, the last date to file is Tuesday, January 2, 2018, before 5:00 p.m.

Hearings will then begin in February and the process is completed before April 15th.

#3 – Appealing to Magistrate

If a petitioner wishes to appeal the decision of the Board of Property Tax Appeals, the petitioner may file an appeal with the Magistrate Division of the Oregon Tax Court.  The petitioner appeals by filing a written complaint.  The complaint must be filed within 30 days after the order of BoPTA is mailed.  
 
Consult with the Oregon Tax Court for current filing fees.
 
The Board of Property Tax Appeals does not have the authority to grant an exemption.  A petition requesting an exemption or partial exemption should be dismissed for lack of jurisdiction.  If the Assessor has disqualified the property from exempt status, the owner must appeal to the Magistrate Division.
 
Complaint forms and fees should be mailed to: 

Clerk, Oregon Tax Court
Magistrate Division
1163 State Street
Salem OR 97301-2563

 
BoPTA Details


Important BoPTA Dates
BoPTA Season begins the day tax statements are mailed and ends the next April 15th
1st date to file: The day tax statements are mailed 
Last date to file: January 2, 2018
Hearing notices: You’ll receive a notice of your hearing date and time at least five (5) days before the hearing
Hearings: Begin on or after the first Monday of February
Session adjourns: April 15th 
IMPORTANT: Your evidence must reflect the value of the property as it existed on January 1, 2017.
 
Appeals can be filed after receipt of tax bills but no later than January 2, 2018. 
Only the property owner and certain authorized people may sign a petition to the Board. Please review the instructions included with the petition form.  You must file your appeal with the Yamhill County Clerk.
 
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, 2017, 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 fee appraisal of your property dated close to January 1 of the assessment year.
  • Proof that the property has been listed for sale on the open market for a reasonable period of time at a price below the real market value on the tax roll.
  • A comparison of properties similar to yours in location, size and quality that sold near the valuation date of January 1 of the assessment year and are adjusted for differences.
  • Cost of new construction that occurred close to January 1 and was performed by a professional contractor.
  • Cost to repair your property. You should provide written estimates of the cost of the repairs.
  • For business property, provide documentation of income and expense information, cost of the asset and/or a comparison of similar properties that sold near the valuation date of January 1.
The Board will consider your appeal between February and April 15th.  You may appear before the Board and you may bring expert testimony or even have someone represent you, but you do not have to appear before the Board. If you indicate you want to be present, you will get at least five days' written notice of the hearing date and time.  Evidence submitted to the Board Clerk or provided at the hearing will not be returned. Evidence considered by the Board must be retained by the Board Clerk.
 
The Board will consider the evidence from you and the Assessor’s Office.  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 or delivered to you.
 

 
BoPTA Forms and Instructions


Board of Property Tax Appeals Forms (Filing Deadline January 2, 2018)

The forms listed below are replicas of the Oregon Department of Revenue's official forms.  They may be printed and filled out, and must be filed with the appropriate County Clerk's office.  Note: Most petition forms are updated annually.  Do not use antiquated forms.

Forms:

Instructions & Information:

  • BoPTA Filing Information – Brief description of the process by the Oregon Department of Revenue.
  • How to appeal the decision of the Board of Property Tax Appeals
    • How to Appeal - This summarizes how you may appeal a decision of the BoPTA Board
    • Complaint Form – This is the document you need to complete and submit to the Magistrate Division of the Oregon Tax Court
    • OR Dept. of Revenue
      • BoPTA Appeals/Info. - This is the Oregon Dept. of Revenue’s BoPTA appeals and information page
      • BoPTA Forms - This is the Oregon Dept. of Revenue’s BoPTA forms page
    • Magistrate website – This is the Oregon Tax Court’s website for further details
    • Handbook – This is a handbook designed to walk you through the process 
  • History of Oregon Property Taxes – A booklet produced by the Oregon Department of Revenue
  • 3 Chances – Flyer summarizing the three opportunities to appeal property value
  • Tips for Success – Flyer pointing out a few tips to help you have a successful BoPTA process
  • Evidence – Flyer helping you prepare evidence for the Board
  • Arm’s Length – Flyer describing what an “arm’s length sale” is
  • Security & Hearing Policy – Flyer describing the BoPTA schedule, security and related policies
  • Full set of instructions - A 12-page booklet that contains all these instructions (no forms)

Access all these forms and flyers in one file – CLICK HERE

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