Property Value Appeal Documents
If you decide to appeal your property’s current year real market, maximum assessed, specially assessed, or assessed value, you will need to do so between when you receive your tax statement and December 31 of that year. The documents found here are useful resources for the appeal process from the Oregon Department of Revenue.
Appeals are reviewed and decided upon first by the Benton County Property Value Appeals Board, then if you so choose, you may appeal this decision to the Magistrate Division of the Oregon Tax Court by filing a written complaint. The assessor may also appeal the board’s decision. You may also appeal magistrate decisions to the Regular Division of the Oregon Tax Court.