Board of Property Tax Appeals (BoPTA)

Meetings

  • Yearly
  • Douglas County Courthouse
    1036 SE Douglas Avenue
    Room 111
    Roseburg, OR 97470

Overview

The Board of Property Tax Appeals (BoPTA) is a group of volunteers appointed by the Governing Authority to hear petitions for the reduction of property values on the property tax roll:

  • Any value for destroyed or damaged property changed by the assessor for July 1
  • Assessed value
  • Maximum assessed value
  • Maximum specially assessed value
  • Real market value
  • Specially assessed value
  • Value added to the roll prior to December 1 under ORS 311.208
  • Waiver of liability for all or a portion of the penalty imposed under ORS. 308.295 or 308.296 for the late filing of a Real Property Return, an Industrial Property Return, or a Confidential Personal Property Return

The term of members appointed to a Property Tax Appeals board for a given tax year is October 15 through June 30. BoPTA Petitions must be heard on or after the first Monday in February through April 15.

About Property Taxes

In Oregon, property taxes are assessed against: 

  • Business Personal Property
  • Floating Property
  • Machinery and Equipment
  • Manufactured Structures
  • Real Property

Oregon has an ad valorem tax system - the property taxes you pay are based on the value the county assessor establishes for your property. Property values may be appealed to the Board of Property Tax Appeals (Bopta) as prescribed by Oregon law beginning each year the day after tax statements are mailed (middle to end of October).

Forms & Links

Department of Revenue: Forms and Instructions (displays all DOR forms):

   BoPTA Personal Property Petition

   BoPTA Personal Property Petition Instructions

   BoPTA Real Property Petition

   BoPTA Real Property Petition Instructions


Petitions

In Douglas County, petitions to the Board of Property Tax Appeals must be filed with the County Clerk by 5 pm, December 31st, by one of the following methods:

  • Hand-delivered. The petition must be received in the Clerk's Office only, by the filing deadline (not dropped in an exterior mail slot or delivered to another office). The Clerks Office is located at:
    Douglas County Clerk
    1036 SE Douglas Avenue
    Roseburg, OR 97470
  • Mailed. The petition must be postmarked on or before the filing deadline and addressed to the County Clerk. Postmarks meeting the above deadline will be accepted. The mailing address is:
    Douglas County Clerk
    P.O. Box 10
    Roseburg, OR 97470
  • Faxed. The petition must be received in the office of the County Clerk by midnight of the filing deadline as evidenced by the electronic acknowledgment of receipt produced by the Clerk's fax machine at 541-440-4408.
  • Electronic Filing. The petition must be received in the office of the County Clerk by midnight of the filing deadline as evidenced by the acknowledgment of receipt produced by the County Clerk's computer network. The only method for electronically filing is through the Clerk's Office. Email the Clerk's Office your electronic filing. This email will be available after the mailing of tax statements.

It is the policy of the Douglas County Clerk Board of Property Tax Appeals, that hearings scheduled for a specific date and time will be heard only at the time scheduled. Additional information is available through the Clerk's Office and the Department of Revenue.

Read Douglas County Board of Property Tax Appeals (BoPTA) Notice of Session (PDF). All petitions must be postmarked no later than December 31st.

Hearing Procedures

  • Property values, not taxes, are the subject of the hearing.
  • Petitioner and the Assessor's representative will have up to five minutes to present information.
  • The Board will have ten minutes to question the Petitioner and the Assessor.
  • All materials/exhibits presented by the petitioner must be left with the Board.
  • If you have additional evidence at the time of the hearing, please bring five copies of your evidence with you. Make sure all evidence is marked with your name and petition number.

Accommodations for persons with disabilities can contact the BOPTA Clerk at 541-440-6267.

Additional Information

If you have any additional questions, please call 541-440-6267.