Board of Property Tax Appeals

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.

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.

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

 
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

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. Since December 31, 2023 falls on a Sunday and the following Monday is an observed holiday, the deadline to file is extended to January 2, 2024, before 5:00 p.m.  
Hearings will then begin in February and the process is completed before April 15th.

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 BoPTA Board Order 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

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.

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.  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:

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.