Board Of Property Tax Appeals Manual, 150-303-484
Board of Property TaxAppeals ManualOregon Department of Revenue150-303-484 (Rev. 07-24-20)
Board of Property Tax Appeals ManualTable of ContentsHistory and Overview . iBOPTA Calendar. iiChapter 1: Membership . 1-1Chapter 2: The Board Clerk . 2-1Chapter 3: Other Board Staff . 3-1Chapter 4: Training . 4-1Chapter 5: Meetings . 5-1Chapter 6: Public Notices . 6-1Chapter 7: Understanding the Valuation Process. 7-1Chapter 8: The Ratio Study . 8-1Chapter 9: Jurisdiction. 9-1Chapter 10: Who Has Standing to Appeal . 10-1Chapter 11: Petitions . 11-1Chapter 12: Changes to the Roll and Stipulations . 12-1Chapter 13: Tax Compression . 13-1Chapter 14: Hearings . 14-1Chapter 15: Confidentiality . 15-1Chapter 16: Decisions . 16-1Chapter 17: Orders . 17-1Chapter 18: Appeals of Board Decisions . 18-1Chapter 19: Assessment Glossary . 19-1Chapter 20: Index .20-1Chapter 21: Oregon Revised Statutes . 21-1Chapter 22: Oregon Administrative Rules . 22-1Table of Contents150-303-484 (Rev. 07-24-20)
History and Overview of theBoards of Property Tax AppealsProperty owners have been able to appeal thevalue of the property on which their propertytax is based since 1907, when the Oregon Legislature enacted laws that created boards of equalization. From their creation until 1951, boards ofequalization consisted of the county judge (orcounty commissioners in counties that didn’thave a county judge), the county clerk, and thecounty assessor.In 1951, the make-up of the board was changedto consist of the county judge or chairman of thecounty commissioners, the appointive memberof the budget committee, and a non-office holding freeholder. The purpose of this change wasto eliminate any potential conflict of interest onthe part of the assessor.In 1990, voters passed Measure 5, a constitutional amendment that limited property taxesand changed the definition of real market value.This amendment resulted in legislation that created boards of ratio review. From 1991 to 1996,each county had one or more boards of equalization and one board of ratio review. The boardsof equalization were responsible for hearingappeals based on the value of property as of July1, while the boards of ratio review heard appealsbased on declines in value after July 1 of the taxyear. This legislation also replaced the budgetofficer with another non-office holding countyresident.Oregon voters passed Measure 47 in the fall of1996, which was replaced by Measure 50 in thespring of 1997. Measure 50 created a maximumassessed value of property which was the 1995–96 value minus 10 percent and limited futuregrowth of maximum assessed value to 3 percentper year with certain exceptions. Legislationresulting from Measure 50 changed the name ofthe board of equalization to the board of property tax appeals (BOPTA) and eliminated theboard of ratio review.Page iCounty boards of property tax appeals hear petitions for reduction of the real market, maximumassessed, specially assessed, and assessed valueof property placed on the roll by the countyassessor. The boards also consider requests towaive penalties assessed for the late filing of realand personal property returns. The functions ofthe boards are a very important part of maintaining a fair and equitable property tax systemin Oregon.When an individual accepts an appointment tothe board, that person becomes a public official. Membership on the board is an importantposition that requires knowledge of the law,appraisal procedures and assessment practices,patience, understanding, and a sense of civicresponsibility.If a board acts outside its legal jurisdiction, theboard’s decision may be challenged and subsequently invalidated. Therefore, it is importantthat the members of the board become familiarwith the following: Board of Property Tax Appeals Law, ORSChapter 309—Governs the functions of theboard. Board of Property Tax Appeals Manual, 150-303484—Gives comprehensive guidelines for thefunctions of the board. Public Meetings Law, ORS Chapter 192—Governs public meetings. Public Records Law, ORS Chapter 192—Applies to keeping the records of the board. Government Ethics, ORS Chapter 244—Governs conflicts of interest and ethics.Board members may contact the Oregon Department of Revenue’s BOPTA program manager at(971) 304-4041. Members may also ask for assistance from their designated legal counsel.150-303-484 (Rev. 07-24-20)
Board of Property Tax AppealsCalendarDateActionWhoReferenceBy September 1— Order petitions and other forms.ClerkNon-statutoryBefore October 15 — Work with governing body to find poolmembers.ClerkNon-statutoryOn or beforeOctober 15— Appoint pools.— File ratio study with clerk.Gov. BodyAssessorORS 309.067ORS 309.200(3)After taxstatements aremailed— Accept petitions.— Keep log of petitions received.— Update computer software.— Reserve meeting room if necessary.ClerkClerkClerkClerkORS 309.100(1)ORS 309.024Non-statutoryNon-statutoryAfter October 15and while boardis in session— Select members from pools.ClerkORS 309.020December 31 ornext businessday if holiday orweekend— Last day to accept petitions.ClerkORS 309.100(2)ORS 305.820ORS 187.010ClerkORS 309.025ClerkBoardNon-statutoryORS 309.022ClerkClerkClerkORS 309.025(2)Non-statutoryORS 309.024ClerkClerkORS 309.024ORS 309.024AssessorORS 308.242Month of January — Post notices of session three weeks before thebeginning of the session.— Send training notices to pool members.Before board— All pool members complete trainingconvenesprescribed by Department of Revenue.— Enter affidavit of posting into record.— Notify members of first meeting.— Determine where daily meeting notices willbe posted.— Confirm who acts as legal advisor.— Confirm whether clerk will hire a boardappraiser.— Deliver ORS 308.242 stipulations to clerk.Five days beforehearing— Mail notices of hearings.ClerkORS 309.100(5)On or afterfirst Monday inFebruary— Convene first meeting.— Take and administer oaths of office.— Enter oaths of office in record.— Authorize clerk or one member to correctclerical errors in orders.ChairBoardClerkBoardORS 309.026(1)ORS 309.070ORS 309.070ORS 309.110(3)Page ii150-303-484 (Rev. 07-24-20)
DateActionWhoReferenceOn or afterfirst Monday inFebruary (cont.)— Determine whether clerk attends meetings.Board andClerkBoard andClerkBoardBoardClerkORS 309.024Non-statutoryNon-statutoryORS 309.022— Hold hearings.— Keep record of meetings.— Mail hearing notices to petitioners.— Prepare and deliver copies of petitions tomembers, assessor, board appraiser, andDepartment of Revenue, if necessary.— Prepare orders for signature.BoardClerkClerkClerkORS 309.026ORS 309.024ORS 309.100Non-statutoryClerkORS 309.110(1)— Mail or deliver board orders.ClerkORS 309.110(1)OAR 150-309-0160Same day order is — Give copy of order to assessor and officer inmailedcharge of roll.ClerkORS 309.110(1)On or beforeApril 15— Adjourn session.BoardORS 309.026(5)Five daysfrom date ofadjournment— Mail or deliver orders and amended ordersfrom regular session.ClerkOAR 150-309-0160ORS 309.110(6)Through June 30— Reconvene board to amend orders to correcterrors of jurisdiction.— Issue amended orders to correct clerical errors.ChairORS 309.110(5)Clerk orMemberORS 309.110(5)Not later than five — Mail or deliver amended orders to petitionerdays after dateand give copy to assessor and officer in chargesigned.of the roll.ClerkORS 309.110(6)45 days afteradjournment— Complete Summary of Actions and mail toDepartment of Revenue.ClerkOAR 150-309-0260(2)June 30— Term ends.BoardORS 309.020(2)— Decide time needed for each hearing.— Establish policy about rescheduling hearings.— Establish policy about swearing in witnesses.— Enter training certificates into board record.On or afterfirst Monday inFebruary throughApril 15Within five daysafter signingPage iiiNon-statutory150-303-484 (Rev. 07-24-20)
Chapter 1MembershipAppointment of PoolsEach year the county governing body appointstwo pools of county residents from which thecounty clerk will select the members of the boardof property tax appeals.The pools from which the members are selectedmust be appointed on or before October 15 ofeach year.The pools shall consist of the following personswho are eligible to serve on the board(s):Pool 1—A group of members of the county governingbody (county commissioners/county judges)or non-office-holding county residents toserve in their place. The people appointed tothis pool should be willing to act as chairperson of the board. This pool may be referredto as the “chairperson’s pool.”Pool 2—A group of non-office-holding residents of thecounty who are not employees of the countyor of any taxing district within the county.The order of the governing body that appointsthe pools must be in writing and contain the following information:sufficient citizens to meet the projected needsof the board, the governing body must appointnew pools. New pools can be appointed at anytime upon request of the county clerk at a regular meeting of the governing body or at a special meeting called by the chairperson of thecounty governing body.Whenever the governing body appoints newpools, the order of appointment must be updated, including the new date the pool becomeseffective. When the new pool becomes effective, it takes precedence and members shall notbe selected from previous pools. All orders ofappointment to the pools should be filed immediately in the records of the county clerk.Definition of Non-Office-HoldingA non-office-holding county resident is definedas one who is NOT: A member of the county governing body, A member of the governing body of any taxing district within the county, An elected official within the county, A person employed in or hired by the countyor any taxing district within the county,1. The names, addresses, and phone numbers ofthe persons appointed to the pools. A former county assessor, or any appointeeacting in the place of the assessor, that heldthe office or appointed position during the taxyear subject to appeal to BOPTA, or2. A brief description of training either alreadytaken or that will be completed before theboard member begins his or her term. A person previously employed in or hired bythe office of the assessor during the tax yearsubject to appeal to BOPTA.3. The pool or pools to which the person isappointed.Selection of Board Members4. The date when the order becomes effective.The same people may be appointed to both thechairperson’s pool and the non-office-holdingpool.The number of people placed in the pools isn’tspecified by law, but should be sufficient to meetthe projected needs of the board for the upcoming session. If the appointed pools don’t containPage 1-1After the governing body has appointed eligiblepersons to the pool, the county clerk selectsmembers as needed to serve on the board(s).The clerk can select the members at any timeafter the governing body appoints the pools. Themembers of each board consist of: One person from the chairperson’s pool, and Two people from the non-office-holdingcounty resident pool.150-303-484 (Rev. 07-24-20)
Installation of MembersMultiple BoardsAt their first administrative meeting, the members of the pools must take and subscribe to anoath of office. Any member of the board canadminister the oath, but generally the chairperson administers the oath to the other boardmembers, and then one of the other membersadministers the oath to the chairperson. A written copy of each oath should be filed with thecounty clerk.If the county clerk determines that the numberof petitions filed would make it difficult for oneboard to review all filed petitions, the clerk mayselect additional boards from the member pools.The clerk should be able to estimate how manyboards will be necessary by looking at the number of petitions filed in past years.ChairpersonThe member selected from the chairperson’s poolacts as chairperson of the board unless the boardvotes unanimously to elect one of the other nonoffice-holding members as chair-person.Term of OfficeThe term of office for all persons appointed tothe pools begins on the date of appointment andends on the following June 30.Page 1-2The county clerk may select persons from thepools as needed to form an unlimited numberof three-member boards. However, if there arenot enough members available, two people makea quorum and have authority to conduct all theusual business of a board.Non-office-holding members of the board mayserve on any board as needed for the efficientconduct of business.ORS 309.020ORS 309.067ORS 309.070OAR 150-309-0050150-303-484 (Rev. 07-24-20)
Chapter 2The Board Clerk2.RequirementsThe county clerk serves as clerk of the board ofproperty tax appeals and handles all administrative duties of the board(s). The clerk may appointa deputy clerk to serve in his or her place. Thedeputy must be from the county clerk’s staff. Theclerk or deputy clerk isn’t required to be presenteach time the board meets.The board and the clerk should decide at the firstmeeting whether the clerk will attend all meetingsof the board. If the board and clerk decide that theclerk won’t attend the meetings, then it will bethe chair’s responsibility to maintain an accuraterecord of all board actions. It is the responsibilityof the clerk to decide which type of records (written or audio) shall be kept by the board.It is the responsibility of the clerk, in conjunction with the board chair, to make surethat all who serve on a board has met thetraining-related requirements; includingproper retention of proof of completion anddefraying of training related costs.ORS 309.022OAR 150-309-00103.ORS 306.005ORS 309.020ORS 309.024ORS 309.0204.The importance of the clerk to the successful completion of the board’s activities can’t beoveremphasized. The clerk serves as the liaisonamong board members, and notifies members ofmeetings, hearings, and communications fromtaxpayers and the assessor.Finding qualified board members.Many county governing bodies request thatthe county clerk present them with a list ofqualified non-office-holding county residentsto consider for appointment to the pools.The clerks may do this in a number of methods. Some counties advertise for membersand go through an application process.Page 2-1Scheduling the first administrative meeting of the pool members.The clerk should send a notice of the firstmeeting of the board to all pool members.This includes the members who haven’tbeen selected (as of yet) to sit on the board.At this meeting, all of the pool memberswill take their oaths of office and confirmtheir assignments. If all pool members taketheir oaths at this time, they will be prepared to serve if selected by the clerk at alater date. The first meeting of the board isdiscussed in detail in the chapter on “Meetings” in this manual.Following is a list of some of the clerk’s duties:1.Selecting members from the pools.After the governing body has appointedeligible persons to the pools, the clerkselects members as needed to serve on theboard(s). The clerk should notify the members selected as soon as possible and confirm their willingness to serve. The clerkcan do this at any time after the pools areappointed. The clerk may select membersfrom the pools as necessary to complete thework of the board(s). For additional information see Chapter 1 in this manual.The name of the board clerk should be given tothe county governing body so the members of thepools can be advised of how to contact the clerk.Clerk’s DutiesMaking sure board members meet training requirements.5.Keeping track of petitions received andactions taken.The clerk must keep a log of each petitionreceived. The log can be kept manually or150-303-484 (Rev. 07-24-20)
electronically. The purpose of keeping thelog is to ensure that each petition is trackedand disposed of correctly.form. The two forms may be used in conjunction with each other to complete the hearingrecord.After the petitions are entered into the log,a copy of the petitions should be made forthe assessor’s office and the Department ofRevenue, if the subject property is a department responsibility account. Some assessorscan access the petitions electronically. Thedepartment has designed a “Board of Property Tax Appeals Hearing Record” form,which may be used to satisfy the requirements of the written minutes law if writtenminutes are kept. The following information should be entered in the record:The department recommends using the“Board of Property Tax Appeals HearingRecord” form even if an audio record is keptof the meetings. The record provides a way totrack the petitions and serves as a good checklist of required information. However, therecord need not contain a written discussionof the hearing if an audio record is available. The “Value Recalculation Worksheet” formmay be used to replace part of the information previously required on the “Boardof Property Tax Appeals Hearing Record”Screening of petitions. Incomplete petitions.The clerk reviews the petitions as they arefiled to determine whether they containthe information required by law. If a petition is incomplete, it must be returned tothe petitioner for completion.Date petition received,Petition number,Petitioner’s name,Address where order is to be mailed,Assessor’s account number (map and taxlot number if needed),Value(s) or amount of penalty appealed,Requested value(s),Value(s) recommended by assessor,Amended filing date,Date corrected petition received,Hearing notification date,Hearing date,Date and ti
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