(1) Except as to real property assessed to "unknown owners" pursuant to ORS 308.240 (Description of real property) (2), on or before October 25 in each year, the tax collector shall deliver or mail to each person (as defined in ORS 311.605 ("Person" defined for ORS 311.605 to 311.642)) shown on the tax roll as an owner of real or personal property, or to an agent or representative authorized in writing pursuant to ORS 308.215 (Contents of assessment roll) by such person, a written statement of property taxes payable on the following November 15.
(2) The failure of a taxpayer to receive the statement described in this section shall not invalidate any assessment, levy, tax, or proceeding to collect tax.
(3) The tax collector shall not be liable for failure to deliver or mail the tax statements by October 25 as provided in subsection (1) of this section if such failure was caused by not receiving the tax roll from the assessor by the time provided by law or by reason of any other circumstance beyond the control of the tax collector. In such case the tax collector shall deliver or mail the statements as soon as possible.
(4) Where, for any reason the taxes due on any property on the assessment roll in any year cannot be ascertained from the tax roll by November 5 of that year, within 15 days thereafter the owner or other person liable for or desiring to pay the taxes on such property may tender to the tax collector, and the tax collector may collect, a payment of all or part of the taxes estimated by the tax collector to be due on such property. Immediately after the taxes are actually extended on the tax roll, the tax collector shall credit the amount paid as provided by law, allowing the discount under ORS 311.505 (Due dates) and not charging interest for the amount of taxes satisfied by such payment. Where there has been an underpayment, additional taxes shall be collected, and where there has been an overpayment, refund shall be made as otherwise provided by law.
(5) The tax statement described in this section shall be designed by the Department of Revenue and shall contain such information as the department shall prescribe by rule including:
(a) The real market value of the property for which the tax statement is being prepared (or the propertys specially assessed value if the property is subject to special assessment) for the current and prior tax year;
(b) The property’s assessed value for the current and prior tax year; and
(c) The total amount of taxes due on the property. [1963 c.311 §2; 1965 c.344 §19; 1967 c.293 §21; 1967 c.568 §2; 1985 c.613 §26; 1991 c.459 §238; 1993 c.18 §74; 1993 c.270 §57; 1997 c.541 §286; 2003 c.400 §2]
*Per Yamhill County Clerks Website
*In most cases, the Assessors Office and the citizen are able to work together when there is a dispute of value; however, 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 Assessors Office
The Yamhill County Assessors 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; this process is called a request for review. You can reach them at:
Yamhill County Assessor 535 NE 5th St, Room 42 (downstairs in the Courthouse) McMinnville, OR 97128 Phone: (503) 434-7521
Personal Property Phone: (503) 474-5083
Fax: (503) 434-7352
#2 BoPTA Board Hearing
If you are not able to reach a compromise with the Assessors Office, then be certain to pick up, fill out, and turn in your BoPTA Petition to the Yamhill County Clerks Office before the end of business on the last day of the year. 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.
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: December 31
Hearing notices: You will 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, 2018.
Appeals can be filed after receipt of tax bills but no later than December 31.
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.