Oregon Revised Statutes

Or. Rev. Stat. § 309.100 (2026)

Petitions for reduction of property value; filing; hearings; notice of hearing; representation at hearing

✓ current as of May 2026

Find cases: SyfertCases citing this section ORSoregonlegislature.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

309.100 Petitions for reduction of property value; filing; hearings; notice of hearing; representation at hearing. (1) Except as provided in ORS 305.403, the owner or an owner of any taxable property or any person who holds an interest in the property that obligates the person to pay taxes imposed on the property, may petition the property value appeals board for relief as authorized under ORS 309.026. As used in this subsection, an interest that obligates the person to pay taxes includes a contract, lease or other intervening instrumentality.

(2) Petitions filed under this section shall be filed with the clerk of the board during the period following the date the tax statements are mailed or otherwise delivered for the current tax year and ending December 31.

(3) Each petition shall:

(a) Be made in writing.

(b) State the facts and the grounds upon which the petition is made.

(d) State the address to which notice of the action of the board shall be sent. The notice may be sent to a person described in subsection (1) or (4) of this section.

(e) State if the petitioner or a representative desires to appear at a hearing before the board.

(4)(a) The following persons may sign a petition and appear before the board on behalf of a person described in subsection (1) of this section:

(A) A relative, as defined by rule adopted by the Department of Revenue, of an owner of the property.

(B) A person duly qualified to practice law or public accountancy in this state.

(D) A real estate broker or principal real estate broker licensed under ORS 696.022.

(E) A state certified appraiser or a state licensed appraiser under ORS 674.310 or a registered appraiser under ORS 308.010.

(F) The lessee of the property.

(G) An attorney-in-fact under a general power of attorney executed by a principal who is an owner of the property.

(b) A petition signed by a person described in this subsection, other than a legal guardian or conservator of a property owner, an attorney-in-fact described in paragraph (a)(G) of this subsection or a person duly qualified to practice law in this state, shall include written authorization for the person to act on behalf of the owner or other person described in subsection (1) of this section. The authorization shall be signed by the owner or other person described in subsection (1) of this section.

(c) In the case of a petition signed by a legal guardian or conservator, the board may request the guardian or conservator to authenticate the guardianship or conservatorship.

(d) In the case of a petition signed by an attorney-in-fact described in paragraph (a)(G) of this subsection, the petition shall be accompanied by a copy of the general power of attorney.

(5) If the petitioner has requested a hearing before the board, the board shall give such petitioner at least five days’ written notice of the time and place to appear. If the board denies any petition upon the grounds that it does not meet the requirements of subsection (3) of this section, it shall issue a written order rejecting the petition and set forth in the order the reasons the board considered the petition to be defective.

(6) Notwithstanding ORS 9.160 or 9.320, the owner or other person described in subsection (1) of this section may appear and represent himself or herself at the hearing before the board, or may be represented at the hearing by any authorized person described in subsection (4) of this section. [Amended by 1955 c.709 §14; 1959 c.56 §1; 1967 c.78 §5; 1969 c.561 §2; 1971 c.377 §9; 1973 c.402 §34; 1981 c.804 §16; 1983 c.603 §2; 1983 s.s. c.5 §16; 1987 c.808 §1; 1989 c.330 §12; 1991 c.5 §25; 1991 c.459 §196; 1993 c.270 §42; 1995 c.79 §136; 1995 c.467 §1; 1997 c.541 §232; 1999 c.579 §§11,11a; 2001 c.300 §60; 2003 c.120 §1; 2009 c.33 §9; 2011 c.111 §2; 2019 c.360 §1; 2023 c.29 §27]

309.103 [1969 c.561 §1; 1973 c.402 §14; 1981 c.804 §17; 1983 c.603 §3; 1989 c.330 §13; repealed by 1991 c.96 §13 and 1991 c.459 §208]

Notes of Decisions

Cited in 140 cases (24 in the last 5 years), 1965–2026 · leading case: Poddar v. Dep't of Revenue, 983 P.2d 527 (Or. 1999).

Sort: Relevance Newest Treatment

Poddar v. Dep't of Revenue, 983 P.2d 527 (Or. 1999). · cites it 12× “*558 Taxpayer’s claim is based on ORS 309.100 (1993), which provided, in part: “(1) The owner or an owner of any taxable property * * * may petition to the board of equalization for reduction of the real market or assessed value placed upon the property by the county assessor.”

Vill. at Main Street Phase II, LLC v. Dep't of Revenue, 339 P.3d 428 (Or. 2014). · cites it 2× “See ORS 309.100 (authorizing taxpayers to appeal to BOPTA); ORS 305.”

Oakmont, LLC v. Dep't of Revenue, 377 P.3d 523 (Or. 2016). · cites it 2× “The taxpayer may then appeal “an order of the board [to the magistrate division of the Tax Court] as a result of the appeal filed under ORS 309.100 [.] ” ORS 305.275(3); see also ESCO Corp.”

Wynne v. Dep't of Revenue, 156 P.3d 64 (Or. 2007). · cites it 3× “Plaintiff disagreed with that assessment and pursued, unsuccessfully, an appeal under ORS 309.100 of the valuation decision to the county board of property tax appeals.”

Work v. Dept. of Rev., 22 Or. Tax 396 (Or. T.C. 2017). “ORS 309.100. An unsatisfactory BOPTA decision may then be appealed to the Magistrate Division of this court.”

Kain/Waller v. Myers, 93 P.3d 62 (Or. 2004). “” ORS 309.100 provides property owners with an administrative process that allows them to seek a reduction in the assessed value of their property.”

Domogalla v. Dep't of Revenue, 584 P.2d 256 (Or. 1978). · cites it 3× “The State did not follow the procedure required by ORS 309.100 for appealing the 1976 valuation to the Board of Equalization.”

Gray v. Dept. of Rev., 23 Or. Tax 220 (Or. T.C. 2018). “Rather, in Nepom, the court relied on the unexceptional proposition that parties may stipulate to some factual matters and dispute others.”). 42 The court stated, “The publication, ‘Assessing and the Appraisal Process,’ prepared by the International Association of Assessing…”

Salisbury v. Dept. of Rev., 24 Or. Tax 497 (Or. T.C. 2021). “14 See ORS 309.100(2); ORS 311.250. If the BOPTA does not reduce the value, or if the taxpayer is dissatisfied with the amount of the reduction, the taxpayer may appeal to the Magistrate Division within 30 days.”

Ellis v. Lorati, 14 Or. Tax 525 (Or. T.C. 1999). “In that case, this court held that when the legislature specified “real market value” in ORS 309.100, it must have intended the assessor’s “estimate” of real market value.”

Rosboro Lumber Co. v. Heine, 8 Or. Tax 221 (Or. T.C. 1979). · cites it 3× “” It was too late for petitioner to appear before the county board of equalization to protest the assessed value in 1974 (ORS 309.100 (1973 Replacement Part)), but, at the request of the petitioner to the Department of Revenue, a new cruise was made in 1974.”

Vill. at Main Street Phase II, LLC v. Dep't of Revenue, 387 P.3d 374 (Or. 2016). “ORS 309.100(1). If either party is unhappy with the outcome of the BOPTA proceedings, an appeal is permitted to the Magistrate Division of the Tax Court.”

Show all 140 citing cases →

— Or. Rev. Stat. § 309.100(1) — 31 cases

Poddar v. Dep't of Revenue, 983 P.2d 527 (Or. 1999). “*558 Taxpayer’s claim is based on ORS 309.100 (1993), which provided, in part: “(1) The owner or an owner of any taxable property * * * may petition to the board of equalization for reduction of the real market or assessed value placed upon the property by the county assessor.”

Oakmont, LLC v. Dep't of Revenue, 377 P.3d 523 (Or. 2016). “The taxpayer may then appeal “an order of the board [to the magistrate division of the Tax Court] as a result of the appeal filed under ORS 309.100 [.] ” ORS 305.275(3); see also ESCO Corp.”

ESCO Corp. v. Dep't of Revenue, 772 P.2d 413 (Or. 1989).

AKS LLC v. Dept. of Rev., 23 Or. Tax 300 (Or. T.C. 2019).

— Or. Rev. Stat. § 309.100(1)(d) — 1 case

Mt. Sexton Props., Inc. v. Dep't of Revenue, 10 Or. Tax 467 (Or. T.C. 1987).

— Or. Rev. Stat. § 309.100(2) — 42 cases

River Vale Ltd. P'ship v. Dept. of Rev., 24 Or. Tax 468 (Or. T.C. 2021).

Shatzer v. Dep't of Revenue, 13 Or. Tax 436 (Or. T.C. 1996).

Shatzer v. Dep't of Revenue, 934 P.2d 1119 (Or. 1997).

Ferschweiler v. Clackamas Cnty. Assessor, 16 Or. Tax 429 (Or. T.C. 2001).

— Or. Rev. Stat. § 309.100(2)(d) — 1 case

Mahler v. Dep't of Revenue, 11 Or. Tax 367 (Or. T.C. 1990).

— Or. Rev. Stat. § 309.100(3) — 1 case

Shevtsov v. Multnomah Cnty. Assessor (Or. T.C. 2022).

— Or. Rev. Stat. § 309.100(4)(a) — 1 case

Feliz-Glynn Props. LLC v. Yamhill Cnty. Assessor (Or. T.C. 2012).

— Or. Rev. Stat. § 309.100(5) — 2 cases

Shevtsov v. Multnomah Cnty. Assessor (Or. T.C. 2022).

— Or. Rev. Stat. § 309.100(7) — 1 case

Liberty Spine & Pain Ctr., PC v. Marion Cnty. Assessor (Or. T.C. 2024).

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.