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Appeals

This page covers personal income tax appeals, corporation appeals, and property tax appeals.

Personal income tax and corporation tax appeals

*This only applies to taxpayers who received an Oregon billing on the same item billed by the IRS or another state, and have filed a timely appeal with the IRS or another state.

Note: Interest continues to accrue on any unpaid taxes, regardless of whether you're appealing the determination.

**Notice of Assessment for not filing Oregon personal income or corporation tax

You may file a true return at any time after we've assessed the tax we think you owe. Send your return to: Oregon Department of Revenue, PO BOX 14600, Salem, OR 97309-5049.

Written appeals must include:

  • Name
  • Address
  • Phone number
  • Social Security number (SSN), Individual Taxpayer Identification Number (ITIN), or Federal Employer Identification Number (FEIN) (for corporations)
  • Tax year(s) involved
  • An explanation of why you're appealing (appeals)
  • Which criteria you meet under OAR 150-305-0068 (waivers)
  • New information you'd like us to consider
  • Name and phone number of the person representing you, if applicable

If you're appealing to us, you may be able to submit your written objection, conference request, or waiver appeal through Revenue Online.

Keep us informed of any changes to your contact information during the appeals process.

Send appeals to us

Personal income tax appeals

Oregon Department of Revenue
PO Box 14725
Salem OR 97309-5018

Corporate appeals

Oregon Department of Revenue
955 Center St NE
Salem OR 97301-2555

You may be able to send your appeal to us electronically through Revenue Online.

Appeal to Oregon Tax Court Magistrate Division

Get forms online, by mail, or by phone.

Oregon Tax Court
Magistrate Division
1163 State St
Salem OR 97301-2563

(503) 986-5650
TTY (503) 986-5651

Property tax appeals

How to file a property tax appeal

In most cases, appeal your property value by filing a petition with the Property Value Appeals Board (PVAB) clerks in the county where the property is located. This must be done after you receive your tax statement, but before December 31, or the next business day if December 31 falls on a weekend or holiday. You can also appeal the penalty assessed for late filing a personal property return or real property return to the board during the same time period. Property Value Appeals Board petition forms are available from your county clerk or their website.

If you disagree with the Property Value Appeals Boards' decision and the issue is the value of your property, you can appeal to the Magistrate Division of the Oregon Tax Court. You must file your complaint with the court within 30 days of the date the board's order is mailed or delivered to you at the hearing. Contact the Magistrate Division for more information. PVAB decisions regarding late-filing penalties cannot be appealed.

Property Value Appeals Board Member Training

This section is designed training for volunteer members to the county Property Value Appeals Board. If you have been newly appointed by the County Clerk to serve as a member, please complete Module One and Module Two of the trainings. You will also need to attend one live Zoom training in January. If you have any questions regarding this training please contact: PTD.ProgramAssistance@dor.oregon.gov. 

Properties appraised by the Department of Revenue

To appeal the value of industrial property appraised by us, file your appeal with the Magistrate Division of the Oregon Tax Court. The deadline to file an appeal is December 31, or the next business day if December 31 falls on a weekend or holiday.

The penalty assessed for late filing a combined industrial property return must be appealed to the Property Value Appeals Board.

The property value and late filing penalties for utilities and other centrally assessed property must be appealed to us on or before June 15 of the assessment year.

Other property tax appeals

If you disagree with an exemption denial, disqualification from special assessment, an omitted property assessment, or another non-value issue, you need to appeal to the Magistrate Division. Appeals must be made within 90 days of the action.

If you miss a regular appeal deadline, you can still appeal to the Magistrate Division if there is good and sufficient cause for not appealing on time. The court may also be able to consider a late appeal for residential property if there is a 20-percent or greater value error. 

See How to Appeal Your Property Value for more information about appeals to county boards or to the tax court.

See Property Tax Appeals Matrix for a quick reference of where and when to appeal and assessment issue.

Petition the Department of Revenue

You may petition the department in certain situations, including:

  • A timely appeal wasn't made to the PVAB or Magistrate Division. In limited circumstances, we may be able to correct assessment errors for the current and two previous assessment years. See information circular, Request for Supervisory Review, 150-303-688, and Request for Supervisory Review form, 150-303-075.
  • You applied for an exemption, a special assessment a proration of tax or a July 1 redetermination of value, and were otherwise qualified, but you were denied because the application was late. You can petition us for a recommendation that your request be granted. We'll issue the recommendation if we find good and sufficient cause for your late application. Your petition must be made by December 15 of the year the application was due, using the Request for Hardship Review form, 150-303-076.

You missed the deadline for filing an application for authorization for an enterprise zone exemption. Complete Form OR-EZ-WAFDR, 150-303-077. We may waive the filing deadline requirement under certain circumstances.