Property Valuation Appeals Board (PVAB)

The 2024 Property Valuation Appeals Board (PVAB) has condluded

Notice of Session:

February 12, 2024 at 9:00 a.m., the Tillamook County Proverty Valuation Appeals Board will meet at the Tillamook County Courthouse, BOCC Meeting Room (first floor) at 201 Laurel Ave., Tillamook, Oregon to begin planning the PVAB 2024 session.

Property Taxes:

In Oregon, property taxes are assessed against real property, machinery and equipment, manufactured structures, business personal property and floating property. We have an "ad valorem" tax system - property taxes are based on the value the County Assessor establishes for your property.

Tax Statements:

The Tillamook County Tax Assessor mails out tax statements each October. If you disagree with the property values on your statement, please contact the Assessor's Office at (503) 842-3400.

Appeals:

If you are not able to work with the Assessor's Office to reach a value you both agree with, you may appeal to the Property Valuation Appeals Board.

Important PVAB Dates:

PVAB Season: Begins the day tax statements are mailed and ends the next April 15th

1st date to file: The day tax statements are mailed.

Last date to file: December 31, 2024

Hearing notices: You will receive a notice of your hearing date and time at least five days before the hearing

Hearings: Begin after the PVAB convening meeting

Session adjourns: April 15th

IMPORTANT: Your evidence must reflect the value of the property as it existed on January 1, 2024

If you have any questions about filing an appeal, please contact Caitlin Munoz caitlin.munoz@tillamookcounty.gov or by phone (503) 842-3402

Appeals can be filed after the receipt of tax bills but no later than December 31, 2024

Only the property owner and certain authorized people may sign a petition to the Board. Please review the instructions included with the petition form. You must file your petition with the Tillamook County Clerk.

What to include with your petition:

Please be aware that under Oregon Statute, the burden of proof as to why the Assessor's Office value is incorrect is the responsibility of the petitioner.

Generally, to be successful in your appeal, you must provide evidence of the market value of your property. Below are examples of the types of evidence you might use to convince the Board the value of your property should be reduced to the value you are requesting:

Documentation of a recent arm's-length sale of the subject property occurring within 3 to 6 months of the January 1st assessment year.
A fee appraisal of your property dated close to January 1 of the assessment year.
Proof that the property has been listed for sale on the open market for a reasonable period of time at a price below the real market value on the tax roll.
Comparative Market Analysis prepared by a professional realtor.
Cost of new construction that occurred close to January 1 and was performed by a professional contractor.
Written estimates of the cost to repair your property.
For commercial and industrial properties, provide documentation of income and expense information, cost of the asset and/or a comparable sales analysis.

Hearings, Orders and Appeals:

Hearings are meetings during which the board hears or reviews evidence regarding petitions filed with the board. You may appear before the Board, you may bring expert testimony or even have someone represent you, but it is not a requirement that you appear in person. Hearings will be assigned a specific date and time. If you indicate on the petition that you want to be present, you will receive a hearing notice. Hearing notices must be mailed at least five days prior to the hearing. Evidence submitted to the Board Clerk or provided at the hearing will not be returned. Evidence considered by the Board must be retained by the Board Clerk.

An order is an official document issued by the board that orders the Assessor to change or sustain the value on the roll. An order must be issued for every petition filed except those resolved by stipulation under ORS 308.242.

Except for orders pertaining to petitions for waiver of penalties, you have the right to appeal the Board's decision to the Magistrate Division of the Oregon Tax Court. To appeal the board's decision to the tax court, you must file a legal complaint. Your complaint must be filed within 30 days (not one month), of the date that the Board's order is mailed or delivered to you. The petitioner's appeal rights are provided to the petitioner with the board's order. The fee for filing an appeal with the Magistrate Division is $50.00. A written Magistrate decision may be appealed to the Regular Division of the Oregon Tax Court.

To file your complaint with the Magistrate Division of the Oregon Tax Court, send your filing fee and the complaint form to:

Clerk, Oregon Tax Court
Magistrate Division
1163 State Street
Salem OR 97301-2563

Supporting Documents:

Real Property Tax Appeal Form (Use this filable form to file an appeal)

Personal Property Tax Appeal Form

Petition for Waiver of Late Filing Penalty

Oregon Department of Revenue - Filing forms