How is a property tax assessment appeal decided?
A property tax assessment appeal in Oregon is a process that allows a property owner to challenge the amount by which their property is assessed for taxes. The challenge must be based on an error in how the property was valued. Appeals are initially filed with the Oregon Department of Revenue and can be decided by a negotiation between the property owner and the county Assessor or by a hearing with the Oregon Board of Tax Appeals. At the hearing, parties will present evidence to support their case. The Board considers evidence such as comparable sales and property tax valuation studies as well as any other relevant facts. After the hearing, the Board will issue a written decision and assessment adjustment order. The Board’s decision is final and binding. If the taxpayer disagrees with the outcome, they can take the appeal to the court system for review. The courts will consider the Board’s decision, but may make their own determination. The property tax assessment appeal process can take up to a year, so it’s important that the property owners provide accurate and complete information to the Board so that they can make an informed decision.
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