Oregon Administrative Code

150-309-0140 Property Value Appeals Board (PVAB) Procedures When Roll Changed after Petition is Filed (1) If the assessor reduces the value of property under ORS 308.242(2) after a petition has been filed with PVAB, but prior to January 1 of the tax year, or under ORS 311.205, pr…

150-309-0150 Contents of Board Order for Property not Specially Assessed (1) Orders issued by the property value appeals board for property that is not specially assessed must contain the following information when the petitioner has appealed the real market value of the property…

150-309-0160 Mailing of Board Orders (1) The clerk of the board will keep the order containing the original or facsimile signatures as the official record of the action of the board. (2) The clerk of the board must mail a copy of the original order to the mailing address shown on…

150-309-0170 Adjustments to Personal Property Value Whenever the property value appeals board reduces personal property value, the order shall list the real market value of the individual items or categories/schedules as submitted on the petition, and the values ordered by the bo…

150-309-0180 Disposition of Appeals of Property Assessed as an Undivided Interest (1) Any owner of property assessed as an undivided interest may petition the property value appeals board for a reduction in the value of the property under ORS 309.100. An appeal filed by an owner …

150-309-0190 Adjudicated Value Calculation for Centrally Assessed Property Properties assessed under ORS 308.505 to 308.660 (centrally assessed property), which have adjudicated values, must be adjusted during the subsequent five year period to reflect changes in value due to add…

150-309-0200 Adjudicated Value Applied to Component Appealed When the Property Value Appeals Board, the Department of Revenue, or the tax court issues a final order correcting the real market value of property that includes both land and improvements, and the final order corrects…

150-309-0210 Trending and Indexing an Adjudicated Value (1) “Adjudicated value” means a real market value that has been corrected by a final order of the Department of Revenue, the property value appeals board, the tax court or other court, and is adjusted only as allowed under O…

150-309-0220 Additions, Remodeling and Rehabilitation For purposes of ORS 309.115(2)(e), “additions, remodeling and rehabilitation” does not include maintenance. Maintenance includes, but is not limited to, painting and replacement of defective components with components of like …

150-309-0230 Assessor’s Ratio Study for Tax Purposes: Definitions (1) Appraisal area is an area in a county generally composed of one or more school districts, a city or other political subdivision, or any other logical division established by the county assessor for conducting a…

150-309-0240 Contents of the Assessor’s Certified Ratio Study The Assessor’s Certified Ratio Study shall be prepared in accordance with OAR 150-309-0250, completed according to instructions provided by the Department of Revenue, and consist of the following items: (1) Table of Co…

150-309-0250 Preparation of the Sales Ratio Study (1) The collecting, recording, confirming, analyzing, and formatting of the sales data used in the sales ratio study and any other data to be used in preparing the certified ratio study must be done under the supervision of the co…

150-309-0260 Administration of Appeals Process (1) The Property Value Appeals Board clerk shall summarize orders on a form provided by the Department of Revenue. (2) The completed form shall be sent to the Department of Revenue within 45 days after adjournment. Statutory/Other Au…

150-310-0020 Notice of Property Tax Levy to the Assessor (1) “Entity” means a taxing district with the authority to levy ad valorem tax or any other tax on property that is required or authorized to be placed on the assessment and tax roll for the current fiscal year, a unit of g…

150-310-0030 Guidelines for Nongovernmental Units Using Assessment and Tax Roll (1) “Property tax moneys” includes ad valorem taxes, taxes on property, as defined in ORS 310.140(1), and other amounts specifically authorized by law to be included on the roll that is certified for …

150-310-0040 Excessive and Illegal Levies (1) If any municipal corporation submits a tax levy to the assessor which exceeds constitutional or statutory limitations, the Department of Revenue shall notify the assessor and the excessive portion of the levy shall not be entered on t…

150-310-0050 Tax Rate Computation (1) The county assessor shall compute the tax rate for each district that levies an ad valorem tax by dividing the district’s levy after offsets by the assessed value used to compute the tax rate. The computed tax rate shall be carried to seven d…

150-310-0060 Joint District Apportionment Formula (1) When a taxing district extends into more than one county and it levies a dollar amount ad valorem levy, the total of the levy must be apportioned among the counties in which it lies according to the assessed value to be used t…

150-311-0100 Applying Offsets to Ad Valorem Tax Levies Offsets due to a district shall be deducted from the total of all ad valorem levies within each category certified by the district on the basis of the ratio that each category of levy bears to the total amount of all levies o…

150-311-0110 Form of Roll Changes and Notations (1) The following procedures may be used to implement the alternate method for making roll notations and changes. (2) Where the law speaks to corrections, additions, changes to or notations on the roll, whether made by written, elec…

150-311-0140 What Is a Clerical Error (1) Clerical errors are those procedural or recording errors which do not require the use of judgment or subjective decision making for their correction. A clerical error is an arithmetic or copying error or an omission on the roll or misstat…

150-311-0150 Error Corrections and Valuation Judgment Under ORS 311.205 (1) Except as provided in ORS 311.205(1)(b), and section (3) of this rule, the officer may not correct an error or omission on the roll of value of land; improvement; personal or other property; or of any par…

150-311-0160 Roll Correction for Nonexistent Property Property or improvements, which did not exist, but were included on the assessment roll at the time of the last appraisal shall be corrected, when discovered, under ORS 311.205(1)(b) and 311.206. Statutory/Other Authority: ORS…

150-311-0170 What is an “Error or Omission on the Roll of Any Kind” (1) The officer may correct an error or omission on the roll of any kind if the correction does not require the exercise of valuation judgment. “Valuation judgment” includes but is not limited to selection of app…

150-311-0180 Corrections to County Assessment and Tax Rolls Made Under ORS 311.206 When a county makes a change to the roll under ORS 311.205(1)(c) in response to direction from the Department of Revenue the change must be considered as being done by order of the department for p…

150-311-0190 Taxes Added to the Tax Roll as a Result of Error Correction; Including a Special Rule for Computing Interest (1) When taxes other than levies under ORS 310.065 are added to the tax roll under 311.205, or the taxes already on the tax roll are increased under 311.205, …

150-311-0200 Definition of “Distribute in the Same Manner as Other ad Valorem Property Taxes Imposed on the Property” for Error Corrections “Distributed in the same manner as other ad valorem property taxes imposed on the property” means to be deposited into the unsegregated tax …

150-311-0210 Property Subject to Assessment as Omitted Property (1) Omitted property includes any real or personal property, or part thereof, that has been omitted from the certified assessment and tax roll for any reason. Omitted property may include, but is not limited to, a se…

150-311-0220 Date Roll Corrected For purposes of ORS 311.223(4) and 311.229 the "roll is corrected" on the date the assessor sends the notice to the taxpayer's last known address by first class mail as required in 311.223(2). Statutory/Other Authority: ORS 305.100 Statutes/Other …

150-311-0230 Definitions (1) “Distributed in the same manner as other ad valorem property taxes imposed on the property” means to be deposited into the unsegregated tax collections account under ORS 311.385 for the year of billing. The amount of additional ad valorem taxes or pen…

150-311-0240 Procedure to Correct MAV When Square Footage Error Exists (1) To correct the maximum assessed value (MAV) of a property for an error in square footage, the assessor must receive a petition from either the current owner of the property or other person obligated to pay…

150-311-0250 Contents of Property Tax Statements The tax statement shall contain: (1) The name of the county; (2) The fiscal year being billed; (3) The property type; (4) The account number; (5) For real property, an identifier which meets one of the requirements of ORS 308.240(1…

150-311-0260 Prepayment of Property Taxes Unless authorized by law, no prepayments of property taxes which have not been certified by a taxing district, shall be collected or accepted. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 311.250 History: Renumbe…

150-311-0350 Written Direction Required for Payment Application from Agents Who Pay Taxes on Behalf of Taxpayer An agent who pays taxes on behalf of any taxpayer may provide written instructions with any payment as to how the payment is to be applied. An agent includes but is not…

150-311-0360 Monthly Tax Distributions to Districts (1) The tax collector shall make a monthly statement of property tax moneys collected during those periods requiring quarterly statements if: (a) The unsegregated tax collections account balance is more than $10,000 for any tax …

150-311-0500 Discount on Taxes as a Result of Addition of Current Year Value under ORS 311.208 (1) When value is added to the roll under ORS 311.208 any additional taxes due are eligible for the discount allowed under 311.507 if paid on or before the 15th of the month next follow…

150-311-0520 Date Property Becomes Exempt when Foreclosed by City for Delinquent Assessment Liens For purposes of determining the tax exemption of the property under ORS 307.090 and the exemption of interest and penalty under ORS 311.520, a city acquires title to the property imm…

150-311-0530 Interest on City Foreclosed Property (1) When a city sells real property for which there are unpaid principal amounts of taxes owing under ORS 311.520(1), interest begins to accrue on the principal amount beginning on the 16th of the month following the sale. Interes…

150-311-0540 “Certificate of Delinquency” Defined “Certificate of Delinquency” means certificates sold for the amount of delinquent property taxes, penalties and accrued interest. Counties no longer issue certificates of delinquency. The notice of delinquent taxes served by the t…

150-311-0550 Interest on State of Oregon Foreclosed Property (1) When the State of Oregon sells real property for which there are unpaid principal amounts of taxes owing under ORS 311.525, interest begins to accrue on the principal amount beginning on the 16th of the month follow…

150-311-0560 Fee for Service of Warrant Under ORS 311.605 to ORS 311.635 The fee for service of a warrant is not property tax money. When money is collected for service of a warrant it shall be deposited to the County General Fund. Statutory/Other Authority: ORS 305.100 Statutes/…

150-311-0570 Charges on the Personal Property Warrant Interest shall not be charged on nor added to the fee for service of a warrant allowed under ORS 311.633. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 311.635 History: Renumbered from 150-311.635, REV…

150-311-0650 Homestead Requirements (1) For property to qualify for tax deferral under ORS 311.666 to 311.701, the property must be the homestead of the applicant while the property taxes are being deferred. This means all individual or joint applicants must live on the property.…

150-311-0656 Deferral criteria when applying with a reverse mortgage (1) For purposes of this rule: (a) “Debt” means the current balances due on all liens, judgments, or other outstanding obligations or encumbrances of any kind against the property, regardless of priority. (b) “H…

150-311-0660 Data Requirements for Property Description on Tax Deferral Application (1) The county assessor’s office must complete the property description portion of the deferral application to include: (a) Information about the current deed as follows: (A) The document or instr…

150-311-0670 Deferred Taxes Paid by the Department (1) When the department makes a deferral account payment to the county, the department will pay 97% of the amount of the tax assessed, and the county must credit that amount as full payment of such taxes, regardless of whether th…

150-311-0680 Senior Citizen’s Deferred Tax Lien Estimate (1) For all Senior Citizen Deferral accounts established under ORS 311.666 through 311.696, the department must record a lien estimate in the mortgage records of the appropriate county. The lien estimate is made from the fo…

150-311-0690 Timing and Repayment of Disqualified, Cancelled or Inactivated Accounts Under the Property Tax Deferral Program (1) The Department of Revenue will pay property taxes to the county on behalf of each applicant that has been approved for the property tax deferral progra…

150-311-0700 Election by Spouse or Disabled Heir to Continue Tax Deferral (1) Definitions. For purposes of this rule: (a) “Disabled heir” means a person that is a disabled heir as described in ORS 311.666. (b) “Surviving spouse” means: (A) A person who is legally married to an ap…

150-311-0710 Voluntary Payments on Property Tax Deferral Accounts (1) When the department receives voluntary payments, it will apply the payments in the following order: (a) Against all accrued interest first; (b) Then to the deferral tax balance until fully paid; and (c) Lastly …