Board of Property Tax Appeals Manual, 150-303-484

129 Pages·2017·1 MB·English

Board of Property Tax
Appeals Manual
Oregon Department of Revenue
150-303-484 (Rev. 12-05-22)
Board of Property Tax Appeals Manual
Table of Contents
History and Overview .........................................................................................................................i
BOPTA Calendar.................................................................................................................................. ii
Chapter 1: Membership ..................................................................................................................1-1
Chapter 2: The Board Clerk ............................................................................................................2-1
Chapter 3: Other Board Staff .........................................................................................................3-1
Chapter 4: Training ..........................................................................................................................4-1
Chapter 5: Meetings ........................................................................................................................5-1
Chapter 6: Public Notices ...............................................................................................................6-1
Chapter 7: Understanding the Valuation Process .......................................................................7-1
Chapter 8: The Ratio Study ............................................................................................................8-1
Chapter 9: Jurisdiction ....................................................................................................................9-1
Chapter 10: Who Has Standing to Appeal ..................................................................................10-1
Chapter 11: Petitions .....................................................................................................................11-1
Chapter 12: Changes to the Roll and Stipulations ....................................................................12-1
Chapter 13: Tax Compression ......................................................................................................13-1
Chapter 14: Hearings ....................................................................................................................14-1
Chapter 15: Confidentiality ..........................................................................................................15-1
Chapter 16: Decisions ...................................................................................................................16-1
Chapter 17: Orders ........................................................................................................................17-1
Chapter 18: Appeals of Board Decisions ....................................................................................18-1
Chapter 19: Glossary and Acronyms ...........................................................................................19-1
Chapter 20: Index ..........................................................................................................................20-1
Chapter 21: Resources ...................................................................................................................21-1
Table of Contents 150-303-484 (Rev. 12-05-22)
History and Overview of the
Boards of Property Tax Appeals
Property owners have been able to appeal the County boards of property tax appeals hear peti-
value on which their property tax is based since tions for reduction of the real market, maximum
1907, when the Oregon Legislature enacted laws assessed, specially assessed, and assessed value
that created boards of equalization. From their of property placed on the roll by the county
creation until 1951, boards of equalization con- assessor. The boards also consider requests to
sisted of the county judge (or county commis- waive penalties assessed for the late filing of real
sioners in counties that didn’t have a county and personal property returns. The functions of
judge), the county clerk, and the county assessor. the boards are a very important part of main-
taining a fair and equitable property tax system
In 1951, the make-up of the board was changed
in Oregon.
to consist of the county judge or chairman of the
county commissioners, the appointive member When an individual accepts an appointment to
of the budget committee, and a non-office hold- the board, that person becomes a public offi-
ing freeholder. The purpose of this change was cial. Membership on the board is an important
to eliminate any potential conflict of interest on position that requires knowledge of the law,
the assessor’s part. appraisal procedures, assessment practices,
patience, understanding, and a sense of civic
In 1990, voters passed Measure 5, a constitu-
responsibility.
tional amendment that limited property taxes
and changed the definition of real market value. If a board acts outside its legal jurisdiction, the
This amendment resulted in legislation that cre- board’s decision may be challenged and subse-
ated boards of ratio review. From 1991 to 1996, quently invalidated. Therefore, it is important
each county had one or more boards of equaliza- that the members of the board become familiar
tion and one board of ratio review. The boards with the following:
of equalization were responsible for hearing
• Board of Property Tax Appeals Law, ORS
appeals based on the value of property as of July
Chapter 309—Governs the functions of the
1, while the boards of ratio review heard appeals
board.
based on declines in value after July 1 of the tax
year. This legislation also replaced the budget • Board of Property Tax Appeals Manual, 150-
officer with another non-office holding county 303-484—Gives comprehensive guidelines for
resident. the functions of the board.
Oregon voters passed Measure 47 in the fall of • Public Meetings Law, ORS Chapter 192—
1996, which was replaced by Measure 50 in the Governs public meetings.
spring of 1997. Measure 50 created a maximum
• Public Records Law, ORS Chapter 192—
assessed value of property which was the 1995–
Applies to keeping the records of the board.
96 real market value minus 10 percent. It limited
future growth of maximum assessed value to 3 • Government Ethics, ORS Chapter 244—
percent per year with certain exceptions. Legis- Governs conflicts of interest and ethics.
lation resulting from Measure 50 changed the
Board members may contact the Oregon Depart-
name of the board of equalization to the board
ment of Revenue’s BOPTA program manager at
of property tax appeals (BOPTA) and eliminated
ptd.programassistance @ dor.oregon.gov. Mem-
the board of ratio review.
bers may also ask for assistance from their des-
ignated legal counsel.
Page i 150-303-484 (Rev. 12-05-22)
Board of Property Tax Appeals
Calendar
Date Action Who Reference
By September 1 — Order petitions and other forms. Clerk Non-statutory
Before October 15 — Work with governing body to find pool Clerk Non-statutory
members.
On or before — Appoint pools. Gov. Body ORS 309.067
October 15 — File ratio study with clerk. Assessor ORS 309.200(3)
After tax — Accept petitions. Clerk ORS 309.100(1)
statements are — Keep log of petitions received. Clerk ORS 309.024
mailed — Update computer software. Clerk Non-statutory
— Reserve meeting room if necessary. Clerk Non-statutory
After October 15 — Select members from pools. Clerk ORS 309.020
and while board
is in session
December 31 or — Last day to accept petitions. Clerk ORS 309.100(2)
next business ORS 305.820
day if holiday or ORS 187.010
weekend
Month of January — Post notices of session three weeks before the Clerk ORS 309.025
beginning of the session.
— Send training notices to pool members. Clerk Non-statutory
Before board — All pool members complete training Board ORS 309.022
convenes prescribed by Department of Revenue.
— Enter affidavit of posting into record. Clerk ORS 309.025(2)
— Notify members of first meeting. Clerk Non-statutory
— Determine where daily meeting notices will Clerk ORS 309.024
be posted.
— Confirm who acts as legal advisor. Clerk ORS 309.024
— Confirm whether clerk will hire a board Clerk ORS 309.024
appraiser.
— Deliver ORS 308.242 stipulations to clerk. Assessor ORS 308.242
Five days before — Mail notices of hearings. Clerk ORS 309.100(5)
hearing
On or after — Convene first meeting. Chair ORS 309.026(1)
first Monday in — Take and administer oaths of office. Board ORS 309.070
February — Enter oaths of office in record. Clerk ORS 309.070
— Authorize clerk or one member to correct Board ORS 309.110(3)
clerical errors in orders.
Page ii 150-303-484 (Rev. 12-05-22)
Date Action Who Reference
On or after — Determine whether clerk attends meetings. Board and ORS 309.024
first Monday in Clerk
February (cont.) — Decide time needed for each hearing. Board and Non-statutory
Clerk
— Establish policy about rescheduling hearings. Board Non-statutory
— Establish policy about swearing in witnesses. Board Non-statutory
— Enter training certificates into board record. Clerk ORS 309.022
On or after — Hold hearings. Board ORS 309.026
first Monday in — Keep record of meetings. Clerk ORS 309.024
February through — Mail hearing notices to petitioners. Clerk ORS 309.100
April 15
— Prepare and deliver copies of petitions to Clerk Non-statutory
members, assessor, board appraiser, and
Department of Revenue, if necessary.
— Prepare orders for signature. Clerk ORS 309.110(1)
Within five days — Mail or deliver board orders. Clerk ORS 309.110(1)
after signing OAR 150-309-0160
Same day order is — Give copy of order to assessor and officer in Clerk ORS 309.110(1)
mailed charge of roll.
On or before — Adjourn session. Board ORS 309.026(5)
April 15
Five days — Mail or deliver orders and amended orders Clerk OAR 150-309-0160
from date of from regular session. ORS 309.110(6)
adjournment
Through June 30 — Reconvene board to amend orders to correct Chair ORS 309.110(5)
errors of jurisdiction.
— Issue amended orders to correct clerical errors. Clerk or ORS 309.110(5)
Member
Not later than five — Mail or deliver amended orders to petitioner Clerk ORS 309.110(6)
days after date and give copy to assessor and officer in charge
signed. of the roll.
45 days after — Complete Summary of Actions and mail to Clerk OAR 150-309-0260(2)
adjournment Department of Revenue.
June 30 — Term ends. Board ORS 309.020(2)
Page iii 150-303-484 (Rev. 12-05-22)
Chapter 1
Membership
Appointment of Pools sufficient members to meet the projected needs
of the board, the governing body must appoint
Each year the county governing body appoints
new pools. New pools can be appointed at any
two pools of county residents from which the
time upon request of the county clerk at a regu-
county clerk will select the members of the board
lar meeting of the governing body or at a spe-
of property tax appeals.
cial meeting called by the chairperson of the
The pools from which the members are selected county governing body.
must be appointed on or before October 15 of
Whenever the governing body appoints new
each year.
pools, the order of appointment must be up-
The pools shall consist of the following persons dated, including the new date the pool becomes
who are eligible to serve on the board(s): effective. When the new pool becomes effec-
tive, it takes precedence and members shall not
Pool 1—
be selected from previous pools. All orders of
A group of members of the county governing appointment to the pools should be filed imme-
body (county commissioners/county judges) diately in the records of the county clerk.
or non-office-holding county residents to
Definition of Non-Office-Holding
serve in their place. The people appointed to
this pool should be willing to act as chairper- A non-office-holding county resident is defined
son of the board. This pool may be referred as one who is NOT any of the following:
to as the “chairperson’s pool.”
• A member of the county governing body,
Pool 2—
• A member of the governing body of any tax-
A group of non-office-holding residents of the ing district within the county,
county who are not employees of the county
• An elected official within the county,
or of any taxing district within the county.
• A person employed in or hired by the county
The order of the governing body that appoints
or any taxing district within the county,
the pools must be in writing and contain the fol-
lowing information: • A former county assessor, or any appointee
acting in the place of the assessor, that held
1. The names, addresses, and phone numbers of
the office or appointed position during the tax
the persons appointed to the pools.
year subject to appeal to BOPTA, or
2. A brief description of training either already
• A person previously employed in or hired by
taken or that will be completed before the
the office of the assessor during the tax year
board member begins his or her term.
subject to appeal to BOPTA.
3. The pool or pools to which the person is
Selection of Board Members
appointed.
After the governing body has appointed eligible
4. The date when the order becomes effective.
persons to the pool, the county clerk selects
The same people may be appointed to both the members as needed to serve on the board(s).
chairperson’s pool and the non-office-holding
The clerk can select the members at any time
pool.
after the governing body appoints the pools. The
members of each board consist of:
The number of people placed in the pools isn’t
specified by law, but should be sufficient to meet • One person from the chairperson’s pool, and
the projected needs of the board for the upcom-
• Two people from the non-office-holding
ing session. If the appointed pools do not contain
county resident pool.
Page 1-1 150-303-484 (Rev. 12-05-22)
Installation of Members Multiple Boards
At their first administrative meeting, the mem- If the county clerk determines that the number
bers of the pools must take and subscribe to an of petitions filed would make it difficult for one
oath of office. Any member of the board can board to review all filed petitions, the clerk may
administer the oath, but generally the chair- select additional boards from the member pools.
person administers the oath to the other board The clerk should be able to estimate how many
members, and then one of the other members boards will be necessary by looking at the num-
administers the oath to the chairperson. A writ- ber of petitions filed in past years.
ten copy of each oath should be filed with the
The county clerk may select persons from the
county clerk.
pools as needed to form an unlimited number
Chairperson of three-member boards. However, if there are
not enough members available, two people make
The member selected from the chairperson’s pool
a quorum and have authority to conduct all the
acts as chairperson of the board unless the board
usual business of a board.
votes unanimously to elect one of the other non-
office-holding members as chair-person. Non-office-holding members of the board may
serve on any board as needed for the efficient
Term of Office
conduct of business.
The term of office for all persons appointed to
ORS 309.020
the pools begins on the date of appointment and
ORS 309.067
ends on the following June 30.
ORS 309.070
OAR 150-309-0050
Page 1-2 150-303-484 (Rev. 12-05-22)
Chapter 2
The Board Clerk
Requirements 2. Making sure board members meet train-
ing requirements.
The county clerk serves as clerk of the board of
property tax appeals and handles all administra- It is the responsibility of the clerk, in con-
tive duties of the board(s). The clerk may appoint junction with the board chair, to make sure
a deputy clerk to serve in his or her place. The that all who serve on a board has met the
deputy must be from the county clerk’s staff. The training-related requirements; including
clerk or deputy clerk isn’t required to be present proper retention of proof of completion and
each time the board meets. defraying of training related costs.
ORS 309.022
The board and the clerk should decide at the first
OAR 150-309-0010
meeting whether the clerk will attend all meetings
of the board. If the board and clerk decide that the 3. Selecting members from the pools.
clerk won’t attend the meetings, then it will be
After the governing body has appointed
the chair’s responsibility to maintain an accurate
eligible persons to the pools, the clerk
record of all board actions. It is the responsibility
selects members as needed to serve on the
of the clerk to decide which type of records (writ-
board(s). The clerk should notify the mem-
ten or audio) shall be kept by the board. bers selected as soon as possible and con-
firm their willingness to serve. The clerk
The name of the board clerk should be given to
can do this at any time after the pools are
the county governing body so the members of the
appointed. The clerk may select members
pools can be advised of how to contact the clerk.
from the pools as necessary to complete the
ORS 306.005 work of the board(s). For additional infor-
ORS 309.020
mation see Chapter 1 in this manual.
ORS 309.024
ORS 309.020
Clerk’s Duties
4. Scheduling the first administrative meet-
The importance of the clerk to the success- ing of the pool members.
ful completion of the board’s activities can’t be
The clerk should send a notice of the first
overemphasized. The clerk serves as the liaison
meeting of the board to all pool members.
among board members, and notifies members of
This includes the members who haven’t
meetings, hearings, and communications from
been selected (as of yet) to sit on the board.
taxpayers and the assessor.
At this meeting, all of the pool members
The following is a list of some of the clerk’s will take their oaths of office and confirm
duties: their assignments. If all pool members take
their oaths at this time, they will be pre-
1. Finding qualified board members.
pared to serve if selected by the clerk at a
Many counties governing bodies request that later date. The first meeting of the board is
the county clerk present them with a list of discussed in detail in the chapter on “Meet-
qualified non-office-holding county residents ings” in this manual.
to consider for appointment to the pools.
5. Keeping track of petitions received and
The clerks may do this in a number of meth- actions taken.
ods. Some counties advertise for members
The clerk must keep a log of each petition
and go through an application process.
received. The log can be kept manually or
Page 2-1 150-303-484 (Rev. 12-05-22)
electronically. The purpose of keeping the form. The two forms may be used in conjunc-
log is to ensure that each petition is tracked tion with each other to complete the hearing
and disposed of correctly. record.
After the petitions are entered into the log, The department recommends using the
a copy of the petitions should be made for “Board of Property Tax Appeals Hearing
the assessor’s office and the Department of Record” form even if an audio record is kept
Revenue, if the subject property is a depart- of the meetings. The record provides a way to
ment responsibility account. Some assessors track the petitions and serves as a good check-
can access the petitions electronically. The list of required information. However, the
department has designed a “Board of Prop- record need not contain a written discussion
erty Tax Appeals Hearing Record” form, of the hearing if an audio record is available.
which may be used to satisfy the require-
6. Screening of petitions.
ments of the written minutes law if written
• Incomplete petitions.
minutes are kept. The following informa-
tion should be entered in the record: The clerk reviews the petitions as they are
filed to determine whether they contain
• Date petition received,
the information required by law. If a peti-
• Petition number,
tion is incomplete, it must be returned to
• Petitioner’s name,
the petitioner for completion.
• Address where order is to be mailed,
• Assessor’s account number (map and tax A petitioner must be allowed 20 days
lot number if needed), from the mailing date of the defective
• Value(s) or amount of penalty appealed, petition notice or until the last day for fil-
• Requested value(s), ing a petition with BOPTA, whichever is
• Value(s) recommended by assessor, later, to correct the deficiency in the peti-
• Amended filing date, tion. Time is computed from the first day
• Date corrected petition received, following the mailing date of the written
• Hearing notification date, notice and includes the last day unless
• Hearing date, the last day falls on a legal holiday, Satur-
• Date and time signed stipulation filed day, or Sunday. This extends the time to
with clerk, the next working day.
• Action taken,
ORS 309.100(3)
• Value(s) ordered by the board,
OAR 150-309-0090
• Any other findings ordered by the board, OAR 150-309-0100
• Date order issued (date order signed),
• Jurisdiction.
• Date order mailed,
• Date copy of order delivered to assessor, The clerk may also screen petitions to
• Date copy of order delivered to officer in determine if the board has jurisdiction
charge of roll, to hear them. However, the final respon-
• Notation of confidential status of hearing, sibility for these decisions lies with the
• All members present and all other per- board. See Chapter 11 for more informa-
sons who give evidence, and tion about petitions and Chapter 9 for
• Brief discussion of the substance of the more information about the jurisdiction
meeting. of the board.
ORS 309.100 7. Posting notices of board sessions and
ORS 309.110 meetings.
The “Value Recalculation Worksheet” form The county clerk is responsible for posting
may be used to replace part of the infor- the notice of the session for the board of
mation previously required on the “Board property tax appeals. It must be posted in
of Property Tax Appeals Hearing Record” six conspicuous places in the county. In the
Page 2-2 150-303-484 (Rev. 12-05-22)
notice, the clerk shall include the date and • All persons in attendance,
time the board will convene and the prin- • The substance of any discussion on any
cipal subjects to be considered during the matter,
session. The clerk is also responsible for post- • A reference to any document discussed,
ing the daily or weekly meeting notices. For • All motions, proposals, resolutions, orders
additional information, see Chapter 6. proposed, and their disposition, and
• The results of all votes and the vote of
ORS 192.640
each member by name.
ORS 309.025
The hearing record discussed previously
8. Scheduling hearings and mailing hearing
will satisfy the requirements of the public
notices.
records law if it contains all of the informa-
The clerk is responsible for scheduling tion listed above.
hearings for the board. The clerk and the
If the official record of the board is an audio
board members should work together to
recording, the clerk should confirm that
determine how much time will be required
all persons speaking can be clearly heard
to hear all the petitions received.
when the tape is replayed. Audiotapes have
The board must give petitioners who request a limited life and should be stored in a man-
to be present at the hearing at least five ner that will meet the retention require-
days’ written notice of the time and place ments of OAR Chapter 166, Division 40. The
to appear. This doesn’t apply to petitioners clerk should contact the Secretary of State’s
who file defective petitions and don’t cor- Archives Division for more information
rect them by the amended filing deadline. about this requirement. The phone number
Time is always computed from the first day is 503-73-0701. For additional information,
following the mailing date of the written see Chapter 5.
notice and includes the last day unless the
ORS 192.650
last day falls on a legal holiday, Saturday, ORS 309.024
or Sunday. The time is then extended to the
10. Receiving and incorporating documents
next working day.
into the official record of the board.
Hearing schedules should allow the clerk
A complete record of the board’s proceed-
enough time to prepare the final orders,
ings should contain the following docu-
obtain signatures of board members, and
ments, as well as the minutes previously
mail the orders by their deadlines.
discussed:
ORS 309.100(5)
• A copy of the minutes from the meet-
9. Keeping the official record of board ing of the county governing body dur-
actions. ing which the pools were appointed, or a
copy of the order appointing the pools,
The official record of the board(s) may be
• Signed oaths of office of board members,
kept in either a written or audio format. It
• Training certificates,
is the responsibility of the clerk to decide
• Affidavit of posting of notice of session
which type of minutes (written or audio)
and copies of all posted notices,
shall be kept by the board.
• Record of appointment of board appraiser,
If the record is kept in the form of written if board appraiser is appointed,
minutes, the minutes should be written • Daily or weekly agendas,
so they are easily understood. A full tran- • Appeal petitions,
script isn’t required, but written minutes • Authorizations to represent,
must give a true reflection of the matters • Hearing notices,
discussed and the view of the participants. • Defective petition notices,
The record should include at least the fol- • Value recalculation worksheets,
lowing information: • Copies of all signed orders of the board,
Page 2-3 150-303-484 (Rev. 12-05-22)