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Oregon Revised Statutes

Or. Rev. Stat. § 305.287 (2026)

Determination of real market value of property tax account or components

✓ current as of May 2026
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      305.287 Determination of real market value of property tax account or components. Whenever a party appeals the real market value of one or more components of a property tax account, or accounts that constitute a unit of property within the meaning of ORS 310.160 (1), any other party to the appeal may seek a determination from the body or tribunal of the total real market value of the unit of property, the real market value of any or all of the other components of the tax account or the unit of property, or both. [2011 c.397 §2; 2015 c.37 §1]

Notes of Decisions
Cited in 20 cases (4 in the last 5 years), 2012–2025 · leading case: Vill. at Main Street Phase II, LLC v. Dep't of Revenue, 339 P.3d 428 (Or. 2014).
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Vill. at Main Street Phase II, LLC v. Dep't of Revenue, 339 P.3d 428 (Or. 2014). · cites it 78× “In the meantime, however, the legislature had enacted ORS 305.287. Under that new statute, even if a taxpayer challenges only one aspect of a property tax assessment, any other party to an “appeal” may challenge other aspects of the assessment as well.”
Vill. at Main Street Phase II, LLC v. Dep't of Revenue, 387 P.3d 374 (Or. 2016). · cites it 13× “Intending to seek a determination of the values of the related land components, which the assessor also believed were undervalued, the assessor sought a preliminary ruling from the Tax Court as to whether a then-newly enacted statute, ORS 305.287, would permit amended answers…”
Vill. at Main Street Phase II, LLC II v. Dept. of Rev., 22 Or. Tax 52 (Or. T.C. 2015). · cites it 16× “In the answers initially filed by Defendants in response to the complaints of Plaintiffs, Defendants had not sought a determination of values as allowed by ORS 305.287. The form of proposed amended answer that was the subject of that motion would have asked the court for a…”
Vill. at Main Street Phase II v. Dept. of Rev., 20 Or. Tax 524 (Or. T.C. 2012). · cites it 44× “Parties then proceeded on cross-motions for summary judgment for a preliminary ruling on the question of the applicability of ORS 305.287 to the proceedings with regard to the start of the statutory appeal period and whether and when important value deter- minations made in the…”
Work v. Dep't of Revenue, 429 P.3d 375 (Or. 2018). “In our view, unless the department can come within the terms of the 2011 statute or a similar exception, the statutory context strongly suggests that the department cannot rely on the fact that taxpayer appealed part of the magistrate's decision to say that the entire decision…”
Gray v. Dept. of Rev., 23 Or. Tax 220 (Or. T.C. 2018). “The legislature later implicitly acknowledged the right of a party to appeal the value of only one component separately, when it enacted ORS 305.287 in 2011, allowing the opposing party to put the value of other components at issue.”
Willamette Estates II, LLC v. Dep't of Revenue, 346 P.3d 1207 (Or. 2015). “1 All references to statutes and rules are to the 2009 versions in effect when the assessor filed his petition with the department. 2 The legislature has since modified the rule in Nepom to allow other parties to a property tax appeal to put at issue any unappealed component of…”
Paradigm Bend LLC v. Deschutes Cnty. Assessor (Or. T.C. 2018). · cites it 39× “To the extent that any claim asserted by plaintiff is based upon value determinations which fail to account for value(s) of components of the unit of property, plaintiff is barred from relief due to operation of ORS 305.287. “COUNTERCLAIM[:] Defendant Assessor reserves all right…”
Evergreen Aviation & Space Museum v. Dept. of Rev., 22 Or. Tax 1 (Or. T.C. 2014). “ORS 305.287. 10 Evergreen Aviation & Space Museum v.”
MPA LLC v. Multnomah Cnty. Assessor (Or. T.C. 2025). · cites it 7× “That appears to be a reference to ORS 305.287, which allows the expansion of an appeal’s scope where the property appealed is a component of a larger “unit of property.”
Tumalo Wildlife Set Aside Parcel, LLC v. Deschutes Cnty. Assessor (Or. T.C. 2019). · cites it 6× “) Defendant alleges that the three accounts compose a unit of property within the meaning of ORS 305.287 and 310.160(1). (Id.) A case management conference was held on May 22, 2019, during which the parties agreed to a briefing schedule on Defendant’s affirmative defense.”
Vasquez v. Washington Cnty. Assessor (Or. T.C. 2024). · cites it 5× “Since Nepom was decided, the legislature enacted ORS 305.287 in 2011. It states in part: “Whenever a party appeals the real market value of one or more components of a property tax account, * * * any other party to the appeal may seek a determination from the body or tribunal of…”
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