Property Value Questions & Appeals

Property Values Explained - Measure 50

For more information, please view the Property Tax Values Explained - Measure 50 page.

It is always our intention to arrive at the appropriate real market value of the property, and we are happy to discuss the values with you. If you disagree with your property value, or if you have questions about your appraisal, you may request a review from the Assessor's Office by calling us at 541-265-4102.

Board of Property Tax Appeals (BOPTA)

The Board of Property Tax Appeals (BOPTA) is comprised of independent citizens appointed by the Board of Commissioners. They are authorized by law to hear appeals of the real market, maximum assessed, specially assessed, or assessed VALUE of your property - not appeals of the tax you pay. The hearing is informal and does not require special representation by an attorney.

BOPTA appeals must be filed with the Lincoln County Clerk by December 31. For more information, please view the Board of Property Tax Appeals (BOPTA) page.

Oregon Tax Court

Magistrate Division

You may appeal a decision of BOPTA to the Magistrate Division of the Oregon Tax Court by filing a written complaint. Complaints must be filed with the Magistrate Division within 30 days (not one month) after the board's order is mailed to you.

Regular Division

You may appeal magistrate decisions to the Regular Division of the Oregon Tax Court. To appeal, file your complaint with the court clerk within 60 days (not two months) after the date of the magistrate's decision. The tax court clerk will notify you of the trial date and time.

A trial in the Regular Division of the Oregon Tax Court is a formal proceeding. Although you may represent yourself, most people prefer to be represented by a lawyer. If you are not satisfied with the tax court decision, you can appeal to the Oregon Supreme Court.