This document provides instructions for filing a petition to appeal the value of real property in Oregon. It summarizes the key terms used in property valuation, including real market value (RMV), maximum assessed value (MAV), assessed value (AV), and specially assessed value (SAV). It explains that property owners can appeal the current RMV, MAV, SAV, or AV to the board of property tax appeals. The instructions provide details on petitioner information, authorized representatives, evidence requirements, and deadlines for filing an appeal.
You don’t have to be an accountant in the Philippines to fully grasp the purpose of value added taxes (VAT). At what scenario are we paying for it and why? This time, let’s find the transactions that govern its scope.
VAT is a tax on consumer expenditure and is collected on business transactions and imports. Basically, VAT is charged at each stage in the supply chain of goods and services. The broad effect is that businesses are not affected and VAT is actually borne by the final consumer.
Governments have been imposing taxes on their citizens for centuries and VAT is a system that has been implemented in more than 180 countries worldwide.
The state utilizes the taxes paid to establish, develop and improve infrastructure, facilities, road networks and other public services that are used for the benefit of and in the best interest of its citizens.
Tax can be confusing. At the basic, there is Percentage Tax or Value Added Tax; VAT registered and a Non-VAT registered tax payer. In the Philippines, managing tax matters can be really complicated. Several individuals and companies even hire Consultants/Accounting Firms to manage compliance reporting.
You don’t have to be an accountant in the Philippines to fully grasp the purpose of value added taxes (VAT). At what scenario are we paying for it and why? This time, let’s find the transactions that govern its scope.
VAT is a tax on consumer expenditure and is collected on business transactions and imports. Basically, VAT is charged at each stage in the supply chain of goods and services. The broad effect is that businesses are not affected and VAT is actually borne by the final consumer.
Governments have been imposing taxes on their citizens for centuries and VAT is a system that has been implemented in more than 180 countries worldwide.
The state utilizes the taxes paid to establish, develop and improve infrastructure, facilities, road networks and other public services that are used for the benefit of and in the best interest of its citizens.
Tax can be confusing. At the basic, there is Percentage Tax or Value Added Tax; VAT registered and a Non-VAT registered tax payer. In the Philippines, managing tax matters can be really complicated. Several individuals and companies even hire Consultants/Accounting Firms to manage compliance reporting.
Multinationals are challenged by changing tax laws, accounting practices, valuation methods and penalties as administrations around the world clamp down on tax avoidance
Miscellaneous Texas Tax Forms-AP-110 Texas Application for Gross Receipts Tax Permit--Oil and Gas Well Servicing or Gas, Electric Light, Electric Power or Water Works Plants
Vicky & Jonathan Oltersdorf of Oltersdorf Realty, LLC walk you through the steps of understanding and appealing your property taxes in Michigan! The Leelanau and Grand Traverse area real estate agents are knowledgeable in the subject and will help you understand the requirements needed for appealing at your local board of review or at the state level! They have also included many helpful links!
http://www.oltersdorf.com
Multinationals are challenged by changing tax laws, accounting practices, valuation methods and penalties as administrations around the world clamp down on tax avoidance
Miscellaneous Texas Tax Forms-AP-110 Texas Application for Gross Receipts Tax Permit--Oil and Gas Well Servicing or Gas, Electric Light, Electric Power or Water Works Plants
Vicky & Jonathan Oltersdorf of Oltersdorf Realty, LLC walk you through the steps of understanding and appealing your property taxes in Michigan! The Leelanau and Grand Traverse area real estate agents are knowledgeable in the subject and will help you understand the requirements needed for appealing at your local board of review or at the state level! They have also included many helpful links!
http://www.oltersdorf.com
Do you know every Texans can lower their property taxes! But how? They should protest annually to minimize their property taxes with a Licensed Tax Consultant in the State of Texas. Know more @ www.poconnor.com
Individual taxpayers who are under audit by the IRS may attend the audit in person without any assistance from a tax professional. However, this can be a dangerous mistake. Although not officially stated, it is the job of an IRS Revenue Agent to conduct an audit with an eye toward finding additional tax owed. With so many gray areas in tax law, and considering the tax code’s complexity, an individual who chooses to go it alone is a sitting duck. With extensive tax education and experience, the examiner can take a position to find additional tax due on the return. Without the necessary knowledge, the taxpayer is powerless to refute the agent’s rationale.
Protest the value of your commercial property annually. Yes, protest each and each year. Even if the value didn't change, protest the value. The assessor’s values are based on the cost approach, the least reliable method of appraisal. You can protest both excessive value and unequal value annually. Reach us @ https://www.cutmytaxes.com/
Green Homes, Islamabad Presentation .pdfticktoktips
Green Homes Islamabad offers beautifully designed 5, 8, and 10 Marla homes near the airport and motorway. Enjoy luxury, convenience, and high rental returns in a prime location.
Simpolo Tiles & Bathware
Tile ho,
toh Simpolo.
Since the first steps were taken in 1977, Simpolo Ceramics has carved its niche as a consistently growing organisation with unparalleled innovation and passion rooted in simplicity.
We endure gratification for every experience we offer, created to share something meaningful. It may not resonate with the majority, but that makes us a class apart. If only a handful were to understand the purpose of our existence, we would be proud to have found our believers. Rather, people with whom we can share our beliefs.
VISUALIZER
Design your space in your style with our very own Visualizer. Now, you can choose the tiles of your liking from our wide selection and see how they would look in a space. Select the tile from the multiple options and the visualiser will replace the surfaces in the image with the selected tiles. This way, instead of just your imagination, you can choose the tiles for your place by getting an actual picture of how they would look in a space. So, design your space the way you desire digitally and implement it in real life to get the best results!
You can also share this visualiser with others to help them design their space.
Committed to delighting customers with world-class ceramic products and services. Make Simpolo synonymous with the best quality and set new benchmarks of excellence for all stakeholders. Pursue best business practices with utmost integrity to make Simpolo an exciting organisation to work with, for vendors, channel partners, investors and employees alike.
Gain worldwide recognition in the field of ceramic building products through Research and Innovation and bring an enhanced lifestyle within reach for every household.
Omaxe Sports City Dwarka stands out as a premier residential and recreational destination, offering a blend of luxury and sports-centric living. Located in the thriving area of Dwarka, this project by Omaxe Limited is designed to cater to modern lifestyle needs while promoting a healthy, active living environment.
Scanning tenants in NYC requires a thorough and compliant approach to ensure you find reliable renters. For a positive rental experience, consider hiring a property management service. Belgium Management LLC specializes in NYC rental property management and tenant relationship management. We prioritize tenant satisfaction, making us a trusted name in New York property management. Our dedicated team ensures tenants feel valued and supported throughout their lease.
Lixin Azarmehr, a Los Angeles-based real estate development trailblazer, co-founded JL Real Estate Development (JL RED) in 2015 and serves as its CEO. Her expertise has propelled the firm to specialize in luxury residential and mixed-use commercial projects, with a portfolio that features upscale retail spaces and sophisticated care facilities.
Torun Center Residences Istanbul - Listing TurkeyListing Turkey
THERE IS LIFE IN ITS CENTER!
The most energetic spot of the city that will add utterly different pleasures to your life, with a park that will make Istanbul breathe, delighting indoor and outdoor bistros, cafes, restaurants, the brand-new Food Hall concept, where dozens of unique tastes are served together, market area, cinema, theater, fitness club, SPA and event venue...
All the pleasures that will enrich your lives are awaiting you on the most beautiful side of the city, at Torun Center Residences. In Mecidiyeköy, where the heart of Istanbul beats, business, life and entertainment opportunities are located at the exact center, at Torun Center, the most beautiful side of the city.
Penthouse apartments and different styles of flats from 1 + 1 to 4 + 1, from 100 to 425 square meters in a 42-story residence tower, have been designed for those who want to live in the center of magnificence. Torun Center is the redefinition of a better life with specially landscaped floor gardens, apartment options with private balconies, and automatic glass systems equipped with Trickle Ventilation that offers clean air comfort.
Business and life in the same place
Excellent service
Torun Center has many delightful details, from a swimming pool to sunbathing and resting terrace. With 24/7 concierge services, 24/7 security, valet, technical service, closed-circuit camera system (CCTV), central heating and cooling system, it makes your life easier.
Delightful details
The two-story Torun Center Lounge, with its indoor and outdoor seating areas, children's playroom, private dining and TV lounge, promises unforgettable memories to you and your loved ones with its unique Istanbul view.
Neighboring to the most pleasant square of Istanbul
A few steps from the Torun Center Residences, you can reach the city's most modern city square and open the doors of a quality city life. Torun Center Residences brings together on the same project the long-awaited city life for Istanbul and gourmet restaurants, cafes, gym and SPA, and state-of-the-art cinema and Artı Stage, hosting the most famous plays of the season.
Located at the intersection of alternative public transportation options such as the metro and Metrobus, Torun Center comes to the fore as the most accessible office for both sides of Istanbul. With a central location and rich transportation lines, Torun Center offices make life easier for employees and increase productivity.
Presentation to Windust Meadows HOA Board of Directors June 4, 2024: Focus o...Joseph Lewis Aguirre
Presentation to Windust Meadows HOA Board of Directors June 4, 2024: Focus on Public Safety as Job #1, Engagement, Wealth of HOA, Branding, Communication, Culture, Civic Responsibility
Sense Levent Kagithane Catalog - Listing TurkeyListing Turkey
Sense Levent offers a luxurious living experience in the heart of Istanbul’s vibrant Levent district.
This cutting-edge development seamlessly integrates modern design with natural elements, featuring live evergreen plants maintained by an advanced irrigation system, ensuring lush greenery year-round.
The building’s elegant ceramic balconies are both stylish and durable, enhancing the overall aesthetic and functionality. Residents can enjoy the 700m Sky Lounge, which provides breathtaking views of Istanbul and a perfect space to relax and unwind.
Sense Levent promotes a healthy and active lifestyle with a full gym, swimming pool, sauna, and steam room, all available in the building. The interiors are crafted with high-quality materials, ensuring a luxurious and inviting living space.
Designed with young professionals in mind, Sense Levent features 1+1 and 2+1 units with smart floor plans and balconies. The project promises high investment returns, with an expected annual return of 6.5-7%, significantly above Istanbul’s average ROI.
Located in the rapidly growing and highly desirable Levent area, the development benefits from ongoing urban regeneration projects. Its prime location offers proximity to shopping malls, municipal buildings, universities, and public transportation, adding immense value to your investment.
Early investors can take advantage of discounted units during the construction phase, with an expected capital appreciation of +45% USD upon completion. Property Turkey provides comprehensive rental management services, ensuring a seamless and profitable investment experience.
Additionally, robust legal support and significant tax advantages are available through Property Turkey’s licensed Real Estate Investment Fund. Levent is a dynamic urban hub, ideal for young professionals with its numerous corporate headquarters and shopping malls.
Sense Levent is more than just a residence; it’s a place where dreams and opportunities come to life. Contact us today to secure your place in this exclusive development and experience the best of Istanbul living. Sense Levent: Sense the Opportunity. Live the Dream.
https://listingturkey.com/property/sense-levent/
Rixos Tersane Istanbul Residences Brochure_May2024_ENG.pdfListing Turkey
Tersane Suites Residences is a luxurious real estate project located in the heart of Istanbul, next to the beautiful Golden Horn. This unique development offers hotel concept residences with Rixos management, making it the perfect choice for both homeowners and investors.
The Tersane Suites Residences offers a wide range of options, from studio apartments to spacious four-bedroom units, all designed to the highest standard. The suites are finished with high-quality materials and feature modern, open-plan living spaces, fully-equipped kitchens, and large balconies with stunning views of the city and sea.
One of the standout features of Tersane Suites Residences is the Rixos management, which provides a truly exclusive and upscale living experience. Residents will have access to a range of luxury amenities, including a fitness center, spa, and indoor and outdoor swimming pools. Plus, the on-site restaurants and cafes provide a taste of the local and international cuisine.
The Tersane Suites Residences also offers a great opportunity for investors, as it provides a rental guarantee program. This means that investors can enjoy a steady income stream, with the peace of mind that their property is being managed by a reputable and experienced team.
The location of Tersane Suites Residences is also unbeatable, with easy access to the city’s main transportation links and within close proximity to the historic center, making it the perfect base for exploring all that Istanbul has to offer.
Elegant Evergreen Homes - Luxury Apartments Redefining Comfort in Yelahanka, ...JagadishKR1
Experience unmatched luxury at Elegant Evergreen Homes, offering exquisite 2, 3, and 4 BHK apartments in the serene locality of Yelahanka, Bangalore. These meticulously crafted homes blend modern design with timeless elegance, providing a harmonious living environment. Enjoy top-tier amenities and a prime location, making Elegant Evergreen Homes the ideal choice for discerning homeowners.
The KA Housing - Catalogue - Listing TurkeyListing Turkey
Welcome to KA Housing, a distinguished real estate development nestled in the heart of Eyüpsultan, one of Istanbul’s most promising districts.
Just 10 minutes from the bustling city center, Eyüpsultan offers a serene escape with the convenience of urban living. The direct metro line ensures seamless connectivity to all parts of Istanbul, making it an ideal location for residents who seek both tranquility and vibrancy.
KA Housing boasts unparalleled accessibility, with proximity to Istanbul Airport only 30 minutes away, facilitating easy international travel. Effortless city access is guaranteed by direct metro and transportation links to Istanbul’s cultural and commercial hubs. Quick access to key metro lines connects you to every corner of the city within minutes, making commuting and exploring the city hassle-free.
The development offers luxurious living spaces with a range of unit layouts from 1+1 to 4+1, designed with meticulous attention to detail. Each unit features balconies or terraces, providing stunning vistas of Istanbul and enhancing the living experience. High-quality materials and superior craftsmanship ensure durability and elegance, while sound-proof insulation and high ceilings (2.95 m) offer comfort and sophistication.
Residents of KA Housing enjoy exclusive on-site amenities, including a state-of-the-art gym, outdoor swimming pool, yoga area, and walking paths. Entertainment options abound with a private cinema, children’s playground, and a variety of dining options including a café and restaurant. Security and convenience are paramount with 24/7 security, a dedicated carpark garage, and an IP intercom system.
KA Housing represents a prime investment opportunity with limited availability in a high-demand area, ensuring enduring value and potential for lucrative returns. Homes in this development provide exceptional value without compromising on quality, offering affordable luxury for discerning buyers. The construction is of the highest quality, built to the latest seismic and disaster resistance standards, ensuring safety and resilience.
The community and surroundings of KA Housing are enriched by close proximity to prestigious universities such as Haliç University, Bilgi University, and Istanbul Ticaret University, making it an ideal location for students and academics. The development is adjacent to the Alibeyköy stream leading into the Halic waters, offering serene natural escapes amidst lush greenery. Residents can enjoy the cultural richness of the area, surrounded by historical and cultural landmarks that blend leisure, nature, and culture seamlessly.
https://listingturkey.com/property/the-ka-housing/
Flat available for sale
Location- Tupudana, Ranchi
Savitri enclave
Area- 3BHK
Rate- 4000/sq.ft.
Super Build Up Area-1629 sq.ft.
Build-up area-1253 sq.ft.
Rate- 65lakh16k(approx)
Floor available- Flat available in all floor(G+12)
Balcony- 2
Washroom- 2
Parking - CAR PARKING
Amenities- Joggers track,temple, children's park,gym,banquet hall (5 Lakh)
Possession year (Handover year)- Dec 2025
Outside View from the apartment and flat balcony is very beautiful.
For more information contact AASHIYANA STAR PROPERTIES
7766900371
Urbanrise Paradise on Earth - Unveiling Unprecedented Luxury in Exquisite Vil...JagadishKR1
Immerse yourself in the epitome of luxury living at Urbanrise Paradise on Earth. These opulent 4 BHK villas, nestled off the prestigious Kanakapura Road in Bangalore, redefine elegance and sophistication. With meticulous craftsmanship, breathtaking design, and unparalleled amenities, Urbanrise Paradise on Earth offers a sanctuary where every moment is infused with luxury and serenity. Experience a life of grandeur and indulgence at this exclusive residential enclave.
Keep Your Home Naturally Cool and Warm Out Change in Seasons
Vinra Construction is a private limited company registered under the ROC. The management has an experience of over 15 years of understanding the needs and delivering apt solutions to the end users We are providing turnkey solutions in construction fields. like Construction, Interior Designing Facility Management, Plantation Management, etc..
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Brigade Insignia offers meticulously designed apartments with modern architecture and premium finishes. The project features spacious 3,3.5,4 and 5 BHK units, each thoughtfully planned to provide maximum comfort, natural light, and ventilation.
https://www.newprojectbangalore.com/brigade-insignia-yelahanka-bangalore.html
BricknBolt Understanding Load-Bearing Walls and Their Structural Support in H...BrickAndBolt
Load-bearing walls are the backbone of any home construction, providing crucial structural support that carries the weight of the house above. For companies like Brick and Bolt Mysore and Bricknbolt Faridabad, understanding and properly implementing these elements are key to constructing safe and durable buildings.
Referans Bahcesehir which is being constructed, in the center of the most regional destination as Bahçeşehir, shines out with its central location and unique landscape including social facilities such as a fitness center, sauna, sports facilities, children’s playground and recreational areas.
Not only drawing attention for immediate surroundings including commercial centers and private schools but also providing the easily accessible location with closeness to Tem Highway and connection roads, ongoing construction of 3rd Bridge Connection roads and Metro Projects
Bahcesehir is a rising value in the great city of Istanbul… Located at a new transportation junction in the northwest of the City… Located at such a spot that the access roads for the 3rd bridge and for the 3rd Airport will reach the region in 2016. The Marmaray and the Subway will extend all the way to Referans Bahcesehir respectively in 2018 and 2019.
465 flats and 34 stores are designed with an outstanding approach and arranged with a unique perspective offering the following options: 1 plus 1, 2 plus 1, 3 plus 1, 3.5 plus 1, 4 plus 1, and 4.5 plus 1. It is planned so as to safeguard you and your loved ones based upon a modern, technological safety approach. As you experience the joy and luxury here, you will be content and feet at ease.
It is worth seeing both inside and outside with heart-warming cafes, tasty restaurants and elegant stores… And it is ready to offer a vivacious social life with a warm and cozy space design.
A folding swimming pool and indoor swimming pools, playgrounds, Turkish bath, sauna… It has them all. Everything you need for your well-being and for having a pleasant time will be at your service. You simply need to align the rhythm of life with the rhythm of Referans Bahcesehir.
https://listingturkey.com/property/referans-bahcesehir/
One FNG by Group 108 Sector 142 Noida Construction UpdateOne FNG
One FNG by Group 108 is launching a new commercial project in Sector 142 Noida. Office space and high street retail shops on the FNG and Noida Expressway. For more information visit the website https://www.onefng.com/
One FNG by Group 108 Sector 142 Noida Construction Update
Property Tax Appeals Real Property Petition and Instructions for Filing
1. 150-310-063 (Rev. 05-17)
Board of Property Tax Appeals
Real Property Petition
and Instructions for Filing
General information
Use this form to request a reduction of the value of your
land, buildings, manufactured structures, and industrial
machinery and equipment. The value of your business per-
sonal property or floating property should be appealed on
the personal property petition form.
For the current tax year, your petition must be postmarked
or delivered by December 31. If December 31 falls on a week-
end or holiday, the filing date moves to the next business day.
See the back of this form for filing instructions.
We provide the following information to help you under-
stand how your property is assessed.
➤ Real market value (RMV) is the value the assessor has esti-
mated your property would sell for on the open market
as of the assessment date. The assessment date for most
property is January 1 preceding the mailing of the tax
statements in October.
➤ Maximum assessed value (MAV) is the greater of 103
percent of the prior year’s assessed value or 100 percent
of the prior year’s MAV. MAV may be increased above
3 percent of the prior year’s assessed value if certain
changes, defined as exceptions, are made to your prop-
erty. MAV doesn’t appear on most tax statements.
➤ Exception means a change to property, not including
general ongoing maintenance and repair or minor con-
struction. Changes that could affect MAV include new
construction or additions, major remodeling or recon-
struction, rezoning with use consistent with the change
in zoning, a partition or subdivision, or a disqualification
from special assessment or exemption. Minor construc-
tion is defined as additions of real property improve-
ments with a RMV that doesn’t exceed $10,000 in one
assessment year or $25,000 over a period of five assess-
ment years. Exception value doesn’t appear on your tax
statement.
➤ Assessed value (AV) is the value used to calculate your
tax. It is the lesser of RMV or MAV.
➤ Specially assessed value (SAV) is a value established by
statute. The legislature has established several programs
that create value levels below market value for certain
types of property. Examples of types of property that
may qualify for special assessment are farmland, historic
property, government-restricted low income multiunit
housing, and property that qualifies as “open space.”
Contact your county assessor for more information about
how your property value was determined.
Appeal rights
Generally. Except for centrally assessed property and indus-
trial property appraised by the Department of Revenue, you
may appeal the current real market, maximum assessed,
specially assessed, or assessed value of your taxable real
property to the board of property tax appeals (BOPTA).
However, the authority of BOPTA to reduce your property’s
MAV and AV is limited to the calculation allowed by law,
and an appeal may not result in a reduction of tax.
Industrial property. If you’re appealing principal or second-
ary industrial property appraised by the Department of Rev-
enue, you must file a complaint with the Magistrate Division
of the Tax Court. The deadline for filing your appeal with the
Tax Court is the same as the deadline for filing with BOPTA.
You may contact the Tax Court at (503) 986-5650.
Centrally assessed property. The value of utilities and other
centrally assessed property must be appealed to the Depart-
ment of Revenue on or before June 15 of the assessment year
on forms that we provide.
MAV. MAV is based on the prior year’s MAV and AV. The
3 percent increase from the prior year’s AV can’t be reduced
by BOPTA. If the AV increased by more than 3 percent due
to an exception, the board may reduce the value of the
exception.
AV. AV is established by a simple comparison between RMV
and MAV and is equal to whichever one is less. It can only
change as the result of changes to RMV or MAV. If BOPTA
reduces RMV but it remains higher than MAV, AV won’t
change.
Instructions for filing a petition
Read all instructions carefully before completing this form.
If your petition isn’t complete, it will be returned. If your
petition isn’t corrected by the date indicated on the “Defec-
tive Petition Notice” mailed to you, it will be dismissed.
Petitioner (lines 1–10)
The owner, an owner, or any person or business that holds
an interest in the property that obligates the person or
business to pay the property taxes is legally authorized to
appeal to BOPTA. If the person or business isn’t the owner
or doesn’t receive the tax statement, proof of an obligation
to pay the taxes must be submitted with the petition. Con-
tracts and lease agreements are examples of documents that
may allow a party other than the owner to appeal.
If property is owned by a business, the petition (or authori-
zation to represent, if applicable) must be signed by a person
who can legally bind the company. For most corporations,
this is usually a corporate officer. Employees regularly
2. 150-310-063 (Rev. 05-17)
employed in tax matters for a corporation or other business
may also sign the petition.
If you need help in determining who can sign the petition
for your business or other organization, contact the county
clerk’s office in your county.
Authorized representative (lines 11–22)
The law allows only certain people to sign the petition and
appear at the hearing to represent the petitioner.
People who need a signed authorization from the peti-
tioner in order to sign the petition include:
• A relative of the owner(s). Relative is defined as: spouse,
(step)son, (step)daughter, (step)brother, (step)sister, (step)
father, (step)mother, grandchild, grandparent, nephew,
niece, son- or daughter-in-law, brother- or sister-in-law,
father- or mother-in-law.
• A real estate broker licensed under Oregon Revised Statute
(ORS) 696.022.
• A real estate appraiser certified or licensed under ORS
674.310, or registered under 308.010.
• A person duly qualified to practice public accountancy
in Oregon. This includes Oregon licensed certified public
accountants (CPAs) or public accountants (PAs), or PAs
from another state who have proof of substantial equiva-
lency authorization from Oregon.
• A lessee, if the lessee isn’t obligated to pay the taxes. Les-
sees obligated to pay the taxes aren’t required to provide
authorization from the owner, but must provide proof of
the obligation.
An attorney-in-fact under a general power of attorney exe-
cuted by the owner of the property can also sign the petition
and appear at the hearing to represent the petitioner. The
attorney-in-fact must provide a copy of the general power
of attorney with the petition.
People who don’t need a signed authorization include:
• An attorney-at-law. The attorney’s Oregon state bar num-
ber must be included on the petition.
• Legal guardian or conservator of the owner(s) with court
appointment.
• Trustee in bankruptcy proceedings with court appointment.
Attendance at hearing (line 23)
Checking “yes” means you or your representative will attend
the hearing. Checking “no” means that neither you nor your
representative will attend the hearing. If you don’t attend
the hearing, BOPTA will make a decision about the value of
your property based on the written evidence you submit.
If you check “yes” or don’t check any box in this section,
BOPTA will schedule a hearing and notify you of the time
and place to appear. Hearings will be scheduled between
the first Monday in February and April 15. Some counties
have established time limits for you and the assessor to
present evidence. The BOPTA clerk can advise you of your
county’s procedure.
Property information (lines 24–27)
You must include the assessor’s account number or a copy
of your tax statement with your petition.
RMV (lines 28–31)
Enter the RMV you are appealing in the left-hand column or
attach a copy of your tax statement. Enter the RMV you’re
requesting for your property in the right hand column. This
number should represent what you think your property was
worth on the open market as of January 1 of the current
year. You may appeal either the total value of your prop-
erty or the value of any or all components (land, buildings,
machinery and equipment, or manufactured structures).
SAV (line 32)
If your property is specially assessed, complete this section
to appeal the specially assessed portion of your property.
You may need to talk to your county assessor to determine
which value on your tax statement is the SAV.
Enter the total SAV you’re appealing in the left-hand col-
umn. Enter the total SAV you’re requesting for your prop-
erty in the right-hand column. Many special assessments
result from an application filed with the county assessor and
often only a portion of the property is under special assess-
ment. Most property is not specially assessed. BOPTA
cannot grant special assessments or restore a property’s
previous qualification for special assessment.
AV (line 33)
Enter AV from your tax statement or the assessor’s records.
A new AV may result from your appeal based on the RMV,
SAV, or MAV determined by BOPTA.
Note: Even if BOPTA reduces RMV of your property, your
tax bill may not change unless RMV is reduced below AV.
Evidence of property value (lines 34–35)
Explain the basis of your appeal and provide evidence that
the value the assessor has placed on your property is incor-
rect. The Department of Revenue information circular, How
to Appeal Your Property Value, contains information about the
type of evidence needed for a successful appeal. Comparing
the value on the tax roll of your house to the value on the
tax roll of your neighbor’s house or comparing the taxes
you pay to the taxes your neighbor pays generally isn’t
considered satisfactory evidence.
If you have recently built or installed a new home or other
structure, remodeled, or added to an already existing struc-
ture, you should address the cost of this portion of your
property on line 34, “Changes to property.”
All evidence submitted, including pictures and appraisals,
will be kept. It won’t be returned to you.
Declaration and signature (lines 36-37)
Sign and date the petition form. The petition will be consid-
ered defective if not signed.
You can also download this form at www.oregon.gov/dor/forms.
3. 150-310-063 (Rev. 05-17)
Board of Property Tax Appeals
Real Property Petition
for County
For official use only
Petition number and date received
• Read all instructions carefully before completing this form.
• Please print or type the requested information on both sides of this petition.
• Complete one petition form for each account you’re appealing.
• Return your completed petition(s) to the address shown on the back.
• Use this form for manufactured structures, not the Personal Property Petition.
• Include a copy of your tax statement.
Please turn over—form continues on back
Representative
Complete this section when the petition is signed by an authorized representative of petitioner. Only certain
people qualify to act as an authorized representative. See the instructions for a list of who qualifies.
11 Name of representative
18 Relationship to petitioner named on line 2
14 Mailing address (street or PO Box)
20 Oregon appraiser license number
Any refund resulting from this appeal will be made payable to the petitioner named on line 2 unless separate written authorization is made to
the county tax collector. However, if a representative is designated, any refund will be sent to this individual or business, not the petitioner.
19 Oregon state bar number 21 Oregon broker license number 22 Oregon CPA or PA permit or S.E.A. number
Petitioner (person in whose name petition is filed)
1 Check the box that applies:
Person or business, other than owner, obligated to pay taxes (attach proof of obligation).
Owner.
2 Name—individual, corporation, or other business
9 Name of person acting for corporation, LLC, or other business
5 Mailing address (street or PO Box)
4 Phone number
13 Phone number
Daytime
Daytime
Evening
Evening
10 Title (for example, president, vice president, tax manager, etc.)
7 State
16 State
6 City
15 City
8 ZIP code
17 ZIP code
3 Email address (optional)
12 Email address (optional)
If a representative is named on line 11, all correspondence regarding this petition will be mailed or delivered to the representative.
For
business
use only
Attendance at hearing
23
Property information
24 Assessor’s account number (from your tax statement)
26 Street address and city where property is located
25 Assessor’s map and tax lot number (from your tax statement)
27 Property type
Multi-family Forest Industrial
Residential Commercial Farm
Mfd structure
Will you or your designated representative attend the hearing? Yes No
If you choose not to be present at the hearing, BOPTA will make a decision based on the written evidence you submit.
}
}
Clear form
4. 150-310-063 (Rev. 05-17)
29 Buildings, machinery, etc.
Real market value (RMV) from
tax statement or assessor’s records
RMV requested
(for property as existed on assessment date)
30 Manufactured structure
31 Total RMV
Evidence of property value Include documentation (recently recorded deeds, listings, appraisals, construction bids, etc.)
Declaration:
36 Signature and name of petitioner or petitioner’s representative (attach authorization if necessary) 37 Date
X
Sign name Print or type name
When and where to file your petition
File your petition in the office of the county clerk. No other county
office can accept petitions. Your petition must be postmarked or
delivered by December 31 to the county clerk’s office in the county
where the property is located. If December 31 falls on a weekend
or holiday, the filing deadline moves to the next business day. Mail
or deliver your petition to the address shown in the box.
Please return this petition to:
I declare under the penalties for false swearing [ORS 305.990(4)] that I have examined this document, and to the best of my
knowledge, it is true, correct, and complete.
$ $
$ $
$ $
$ $
32 Total SAV of specially
assessed portion (farmland,
historic property, government-
restricted low income multi-unit
housing, or property that qualifies
as “open space”).
Specially assessed value (SAV) from
assessor’s records
SAV requested (SAV is limited to the qualifications
and calculations allowed by law)
$ $
33 Total AV
Assessed value (AV)
from tax statement or assessor’s records
AV Requested
(AV is limited to the calculation allowed by law)
$ $
Most property isn’t specially assessed. Please read the instructions to see if this section applies to your property.
35 Why do you think the value of your property is incorrect? (Answer the question in the space provided; enclose additional pages, if necessary.
Provide enough information to support the value(s) you are requesting. Be specific.)
28 Land
34. Check any of the following that applied to the property at or near the assessment date and the reason for appealing. Include documentation.
Property sale/purchase
Condition issues/damages—What condition issues or damages exist? How long have they existed? Enclose additional pages if necessary:
Changes to property—What changes have been made? When? Enclose additional pages if necessary:
Property listing
Property appraisal
Other (for example, market data)
Date
Date
Date
Specify and provide a short explanation or documentation:
Purchase price
Asking price
Appraiser
Short sale or foreclosure?
Finding
Yes No
See Publication OR-BOPTA-CL on www.oregon.gov/dor/forms.