Use this Glossary of Value Terms to help understand your tax bill and prepare your appeal.
Before you file an appeal, please contact our office (via live chat, phone or email) for more information about how your property value was determined. Our appraisers will help you understand your value and if it should be adjusted.
You may file appeals for the following reasons:
Values: You can appeal the current year's Real Market Value (RMV) or Specially Assessed Value (SAV) on both real and personal property accounts. Assessed Value (AV) can only be reduced at by BoPTA as the result of changes to RMV or MAV. The 3 percent increase from the prior year’s AV can’t be reduced by BOPTA. If the AV increased by more than 3 percent due to an exception, the board may reduce the value of the exception.
Exception event: If improvements have been made to your property (for example updating or remodeling) and you believe that the amount the Assessor has increased the value of your property is too high, you may appeal the amount of the increase that is associated with the improvements (called an "exception event").
Penalty: If you disagree with a penalty assessed to you for late filing of your real or personal property return, you may petition BoPTA to waive the penalty.
A reduction in Real Market Value of your property may not result in tax savings.
It is your responsibility to prove that the value the Assessor has placed on your property is too high.
BoPTA can only hear appeals of the current tax year values. It does not have authority to consider appeals for any other tax years.
Consider hardship as a factor in establishing value
Set the amount of tax you owe
Consider a sharp increase in value in a single year to be a valid reason for appeal
Regard lack of normal property maintenance as a reason for appeal (however, severely deferred maintenance and structural problems are considered)
Consider testimony on tax rates or the fairness of the tax system.
When can I appeal?
After your current year property tax statement is available, you have until December 31st to submit your petition to The Board of Property Tax Appeals (BoPTA). BoPTA can only consider petitions for the current tax year value.
Your petition must be postmarked or delivered by December 31st.
We use the U.S. Postal Service postmark to determine timeliness of filing. A postage meter imprint (e.g. Pitney-Bowes) is not considered a postmark.
Hearings will take place between the first Monday in February through April 15. You will be notified by mail of your hearing date and time.
Download appeal forms and petitions
Pick up forms at our office
501 SE Hawthorne Blvd, Suite 175
Portland, OR 97214
Email form request to BOPTA@multco.us
How do I submit my appeal and what is the fee?
You must submit a separate completed petition for each account. The filing fee is $30.00 per account.
If we receive your petition without the filing fee, you have 20 days from the date of notification to submit the fee or the petition will be dismissed.
Appeals are accepted by mail or in person only. Email or fax submissions are not accepted.
Board of Property Tax Appeals
PO Box 5007
Portland, OR 97208-5007
501 SE Hawthorne Blvd, Suite 175
Portland, OR 97214
How do I appeal Business Personal Property?
Business Personal Property value for the current tax year may be appealed to BoPTA. Paperwork must be postmarked no later than December 31st.
Late filing penalties for business personal property may also be appealed to BoPTA separately.
The cost for each appeal is $30.
Business Personal Property Appeals forms
Prepare for your hearing
When will my hearing be scheduled?
Hearings start in mid-February and run until April 15. Hearings take place in 10 minute increments from 9 am-2 pm, Monday-Thursday at the Multnomah Building (501 SE Hawthorne Blvd, Portland, OR 97214).
Notices of hearing will be mailed 5-10 days in advance of the scheduled time. You may also call or chat our Customer Service office to find out your scheduled hearing time.
Hearing times cannot be rescheduled. If, after your hearing is scheduled, you find you cannot attend, you may send a qualified representative. To designate a representative, fill out and submit the Authorization to Represent form.
If you are in need of special assistance, please call or chat our office and we will be able to help you.
What evidence do I need?
Generally, to be successful in your appeal, you must provide evidence of the market value of your property on January 1 of the assessment year. A strong case requires careful preparation. Remember, it is your responsibility to prove that the Assessor’s value is too high.
The only evidence BoPTA can consider is what you provide with your current appeal. Evidence from previous appeals will not be considered. You may send your evidence with your petition, or bring it at the time of the hearing.
Here are some examples of evidence BoPTA may consider:
Documentation of an arm's-length (openly-marketed) sale of your property that occurred close to January 1 of the assessment year.
A fee appraisal dated close to January 1 of the assessment year which reflects the property's value.
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 have sold close to January 1 of the assessment year. If there are differences between properties, the differences must be accounted for in the comparison of values.
Cost of new construction that occurred close to January 1 of the assessment year and was performed by a professional contractor.
Cost to repair your property. You must provide written estimates of the cost of the repairs.
For commercial property, documentation of income and expense information or a comparable sales analysis.
If you wish to submit comparable sales as evidence, an example of a Comparable Sales Grid is available.
Any evidence you provide to BoPTA will not be returned to you. If you wish to keep the original documents, you may submit copies to the Board.
A typical residential hearing is limited to a total of 10 minutes. All hearings in which a petitioner (or representative) is present are recorded. Most recordings are available for review upon request. During this 10 minutes you will:
Introduce yourself and identify your property. The BoPTA Chair will announce the current value and your requested value, and will confirm the size, location and type of property under appeal.
You will then make a statement supporting your requested value.
Describe each piece of evidence you present. BoPTA members may ask questions during your presentation.
You must make your statement, present your evidence, and allow for questions within the 10 minute period. Remember that BoPTA is concerned with property values for the current assessment year, not large increases over last year’s value or increases in tax amounts.
The process is informal. You should expect to be treated with courtesy. The Chair must, however, adhere to the time schedule and you will be asked to cooperate in this regard.
Who is on the Board of Property Tax Appeals (BoPTA)?
BoPTA members are private citizens appointed by the Multnomah County Board of County Commissioners. They are not professional appraisers, but have training, experience and knowledge in property valuation.
BoPTA members are not part of the Assessor's Office and they play no role in setting any of the values on your property.
BoPTA may be thought of as a panel which decides the value of your property based on the evidence you present.
When can I expect a decision?
BoPTA hears all the day's testimony before making any decisions. The decision-making process is typically between 2-4 pm. You are welcome to observe this process, however you will be unable to comment or offer any further testimony.
BoPTA's decisions are not available by telephone.
Whether you are present for the decision-making process or not, a written Board order will be mailed to you or your representative within 8-10 business days after the hearing.
What if I disagree with the BoPTA’s decision?
Information and instructions on appealing BoPTA’s decision to the Oregon Tax Court will be included with the written decision. For more information, visit the Oregon Tax Court’s website.