JACKSON COUNTY BOARD OF PROPERTY TAX APPEALS (BOPTA)

 Board of Property Tax Appeals Petition Form

Office Hours: Monday through Friday from 8:00 a.m. to 11:15 a.m. and 12:30 p.m. to 4:00 p.m.

BoPTA Filing Deadline:

The deadline to file BoPTA petitions and submit the appropriate filing fees is Tuesday, January 3, 2023.

BoPTA FILING FEE:

A fee of $46.00 will be charged for all BoPTA petitions filed in the Jackson County Clerk’s office. This fee was approved by the Board of Commissioners on December 7, 2022, as Board Order No. 204-22, which sets Jackson County's approved fees effective December 14, 2022. Your BoPTA hearing will not be scheduled until all fees are paid in full! Contact the Jackson County Clerk’s office for more information or to answer any questions. 541-774-6151. 

CONFLICT OF INTEREST:

Members of the Jackson County Board of Property Tax Appeals (BoPTA) must declare and state the nature of any potential or actual conflicts of interest, pursuant to ORS Chapter 244, before the consideration of any petition before the Board. Board members with an actual conflict of interest will not discuss or debate the petition and will not vote on the property value unless the member’s vote is necessary for the board to achieve a quorum.

HEARING SCHEDULING:

Hearings for the 2022-2023 session could be held in person, online, or by telephone conference call (to be determined).

Hearings are meetings during which the Board reviews value evidence regarding real property, personal property or waiver of late filing penalty petitions filed with the Board of Property Tax Appeals. Hearings are scheduled by the County Clerk following the date of the deadline to file petitions. Your petition will be heard by the Board of Property Tax Appeals whether you attend the hearing or not. If you have requested to attend the hearing, please arrive on time.

It is the policy of the Jackson County Board of Property Tax Appeals (BoPTA) that hearings scheduled for a specific date and time will be heard only at the time scheduled except in the event of a death or severe illness which prevents the petitioner or the petitioner’s representative from appearing at the hearing. 

It is the responsibility of the petitioner to contact the County Clerk to request a schedule change. No changes will be authorized unless the petitioner seeks such a change prior to the scheduled hearing date.

The Board delegates to the County Clerk or board clerk the authority to schedule, reschedule, or deny a request for rescheduling Jackson County’s property tax appeal hearings.

In the event a quorum of the board cannot meet as scheduled due to weather conditions or illness, any hearings scheduled for that meeting will be rescheduled and the petitioners notified. The decision to cancel a Board meeting will be made by the BoPTA Chairperson. Notification to petitioners may be made by use of any and all available media. 

PETITIONER PRESENTATIONS:

Hearings for residential property, commercial property, manufactured structures, and petitions for the waiver of late filing penalty will be scheduled for up to twenty (20) minutes in duration. The BoPTA Chairperson may extend the presentation period if the Chair feels the Board will benefit from such an extension. All grants of a time extension for presentation by petitioners are at the discretion of the Board.

HEARING PROCEDURES:

1. Real Market Values, NOT TAXES, are the subject of the hearing.
2. Evidence of value/testimony may be presented to County Clerk prior to hearing date and is appreciated. Additional testimony can be provided at hearing if needed.
3. Each petitioner will have up to five (5) minutes to present information to the board explaining why property value should be adjusted.
4. The Assessor or Assessor’s representative will have up to five (5) minutes to present their recommendation to the Board.
5. The Board will have ten (10) minutes to question the petitioner and the Assessor.
6. All materials/exhibits presented by the petitioner MUST be left with the Board.
7. Any tax refunds due as a result of a reduction in valuation granted by the Board will be sent to the petitioner following the date the Board officially adjourns, which is to be on or before April 15. Reduction in RMV may not necessarily result in a reduction of taxes. Expect your refund approximately 6-8 weeks after the Board adjourns.
8. Hearings are scheduled in close proximity. Please make sure you are on time and prepared for your hearing.
9. To appeal a Bo/PTA order, the party appealing must file with the tax court. There is a $50.00 fee for filing a complaint with the Magistrate Division. 

ACCOMMODATIONS FOR PERSONS WITH DISABILITIES:

The Jackson County Board of Property Tax Appeals (BoPTA) is committed to providing such accommodations as may be necessary to assist petitioners with disabilities. Specific arrangements for any accommodations should be made with the County Clerk well before any scheduled hearing. 

SPLIT DECISIONS:

It is the policy of the Jackson County Board of Property Tax Appeals (BOPTA) that in the case of a split decision when only two Board members are present at the hearing, the Board members will sustain the value on the rationale that no relief can be granted on the petition without a majority vote. The petitioner would have the option of appealing to the Magistrate Division of the Oregon Tax Court.