Board of Property Tax Appeals

What is the Board of Property Tax Appeals (BOPTA)?

Property owners have been able to appeal the value of the property on which their property tax is based since 1907, when the Oregon Legislature enacted laws that created boards to hear the appeals. In Oregon, property values may be appealed to the Board of Property Tax Appeals (BOPTA) as prescribed by Oregon law beginning each year the day after tax statements are mailed.

The Board of Property Tax Appeals has the authority to hear petitions for the reduction of the Real Market Value (RMV), Specially Assessed Value (SAV), Maximum Assessed Value (MAV), Assessed Value (AV), any value for destroyed or damaged property changed by the assessor for July 1, value added to the roll prior to December 1, and  MAV reduction for buildings that have been demolished or removed when the taxpayer has filed an application with the assessor to reduce MAV for the year when RMV was reduced.

BOPTA members are appointed by the county governing body at the recommendation of the County Clerk, to two “pools” from which the County Clerk selects from to form the board(s). The statute states that the appointment of the pools shall be made on or before October 15 or at any other time upon the request of the County Clerk. Applications for the Board of Property Tax Appeals can be found below and submitted to the Crook County Clerk.

How long are the terms?

1-year term

Who is the point of contact for the board?

Cheryl Seely - Cheryl.Seely@crookcountyor.gov