Property Tax AppealsAppeals
If you feel the Assessor has estimated the value of your property incorrectly, you have the right to appeal. You may choose to ask the Assessor to review your property's value or you may appeal to the Board of Property Tax Appeals (BOPTA). By requesting a review of your property from the Assessor, you do not lose the right to appeal to BOPTA if you are not satisfied with the outcome.
Please keep in mind that a property is taxed on the assessed value and not the real market value. If there were changes to the property (such as new construction) that are reflected in the current assessment, a reduction in real market value has the potential to affect the assessed value. If no changes have occurred to the property, a reduction in real market value would not impact your taxes unless the real market value dropped below the taxable assessed value.
A REQUEST FOR REVIEW is a time saving, lower cost process for both the property owner and the Assessor's office. It is always our intent to arrive at the appropriate property value and we will make corrections if conditions exist that affect your assessed value. Request for Reviews will be open between October (after you receive your tax bill), through the first week of December. Forms are available in the Assessor’s Office or by calling 541-474-5260.
A BOPTA APPEAL must be based on the property’s value, not on the amount of taxes owed. To receive a change in your assessment, you must convince your county board of property tax appeals that your property is incorrectly valued. You must support your belief with evidence such as appraisal reports and comparable sales. You also have the right to appeal if you believe you were charged a late filing penalty in error. BOPTA appeals must be filed with the Josephine County Clerk between the date you receive your tax statement and December 31st. Forms will be available from the Josephine County Clerk in October on the day after the tax statements are mailed or at the Department of Revenue's website.
If you are not satisfied with a determination at BOPTA, you may appeal to the Oregon Tax Court. (In most cases, you must appeal to BOPTA before appealing to the Tax Court; exceptions to the BOPTA requirement are typically stated in letter regarding a specific action the Assessor's office has taken regarding a property). For additional information & appeal forms go to: http://courts.oregon.gov/tax/pages/index.aspx
