For 2009 - 2010, the Board of Property Tax Appeals will hear petitions for the reduction of:

• Real market value of property as of January 1, 2009.
• Assessed value or specially assessed value of property as of January 1, 2009.
• Corrections to value made under ORS 311.208.
• Consider applications to excuse liability for late filing of a real or personal property return.

Petitioners must present convincing evidence that the value of their property, as shown on their tax statement is wrong; and why the requested value is correct.

Petitioners are not required to be present at the hearing; evidence may be presented in writing. Petitioners who indicate that they will be present at their hearing will receive a minimum of 5 days notice of the hearing date and time. Hearings will not be rescheduled if a petitioner is unable to be present at the scheduled date and time.

Petition Forms

All forms must be signed before they are submitted.  Forms cannot be filed electronically.  Complete and print the appropriate fillable form below.   

Real Property Petition - Use this form to appeal the value of real property land and buildings, manufactured structures, or industrial machinery and equipment.

Personal Property Petition - Use this form to appeal the value of business personal property or floating property.

Petition for Waiver of Late Filing Penalty - Use this form to appeal the penalty assessed for the late filing of a real or personal property return. 

Authorization to Represent - Use this form to authorize another party to sign a BoPTA petition.

The deadline for filing petitions is December 31, 2009.

Petitions received or postmarked after December 31, 2009 will be dismissed.

Petitions may be delivered in person, or by mail, to:

Lane County Board of Property Tax Appeals
c/o Lane County Deeds and Records
125 E. 8th Ave
Eugene, OR  97401