An Appraiser Visit?

The Assessment Department values all properties in Benton County as of January 1, each year. The
department administers special programs such as farm/forest special assessments, senior deferral,
veteran and active-duty military exemptions, enterprise zones, and various other property tax
exemptions. It is also responsible for reviewing taxing district budgets; maintaining county
property maps; property ownership, computing tax rates for districts; and assuring that
distribution of the tax levies are uniform.

Annual Appraisal Cycle

The Annual Appraisal Cycle consists of three primary periods. If an appraiser has visited your
property during the year, it was most likely for one of the following reasons:

1. Sales Verification Cycle- our appraisal staff verifies and confirms information regarding the
   sale of real property during the year. This data is used in our annual Ratio Study analysis to
   determine Real Market Value of properties throughout the County each year.
2. Maintenance Cycle – the appraisal staff visits all properties with new construction, remodels,
   and other changes to properties that typically require a permit from the city or county. These
   additions or changes are then added into the valuation and tax system, so they are accurately
   valued for property taxation purposes.
3. Reappraisal Cycle – The appraisers are given a list of properties that have not been inspected
   for several years. A reappraisal is performed to update the account to reflect changes in
   condition, and to verify the information on the account is correct to ensure the most accurate real
   market value.
   Other reasons we may visit your property include verifying farm or forest use, a rent survey, or
   various market studies.

How is residential property valued?

Residential and rural properties are valued under a mass appraisal system that conforms to State
Laws and Administrative Rules. Real Market Values are adjusted in mass each year based on the
results of the annual Ratio Study. The Ratio Study process includes analyzing sales of properties
within a given market area, or an area of similar properties and comparing those sales to the Real
Market Value. Each year the Real Market Values are adjusted based on the results of that study.

A property’s assessed value is the lower of its real market value and its maximum assessed value.
The maximum assessed value is the taxable value limit established by Measure 50 for each property
and is limited to a 3% annual increase unless there is a change or addition to the property. For
Department of Assessment:

existing properties, the Maximum Assessed Value (MAV), is the 1995-96 real market value less 10%.
That value increases 3% each year unless there is a change to the property such as new
construction, remodels, additions, or change in land. All new value added to a property since 1997
has a Changed Property Ratio (CPR) applied to it which then adds additional value to the MAV at a
reduced percentage.

Facts and Questions

Will you be notified before a county property appraiser comes to inspect your property to schedule
an appointment?

-No, we do not have the staffing resources, nor do we have phone numbers to set appointments

Does a county property appraiser have the right to enter upon private property to obtain the
owner’s permission to appraise the property even though the property is posted “no trespassing”?

• Yes, the appraiser is privileged to enter upon the property so long as the performance of the
  official duties are exercised in a reasonable manner, subject to refusal to permit entry by the
  owner.
  The property tax appraisal process in ORS Chapter 308 contemplates a physical appraisal, which
  would not be possible without an entry upon the land to inspect the property. See ORS 308.233. In
  addition, the Oregon Attorney General’s Office has issued multiple opinions over the years stating
  that even though a property is posted “No Trespassing”, an appraiser is privileged to enter upon
  private property in performance of official duties for assessment purposes as long as the
  performance of the official duties is exercised in a reasonable manner. See Hay v. Oregon
  Department of Transportation, 301 Or 129 (1986); Restatement (Second) of Torts, Sec. 211.
  Must you allow a physical inspection by a county property appraiser?
• No, however, without a physical appraisal we will use the best information available to us, and
  the resulting RMV may not be a true reflection of your property. Any changes to your property will
  need to be estimated from the public roadway or from information provided on permits or other means
  such as aerial photos to meet our legal requirement to appraise all properties at 100% real market
  value.

The Annual Appraisal Cycle consists of three primary periods. If an appraiser has visited your
property during the year, it was mostly like for one of the following reasons:

1. From November 1ˢᵗ to February 15ᵗʰ, our appraisal staff verifies and confirms information
   regarding the sale of real property during the year. This data is used to determine Market Value of
   properties throughout the County.
2. The period of February 16ᵗʰ through July 31ˢᵗ is dedicated to appraising properties with new
   construction, remodeling, and other changes to properties that required a permit from the city or
   county.
3. During the period from August 1ˢᵗ to October 31ˢᵗ, appraisers are given a list of properties
   that have not been inspected for a number of years. A reappraisal is performed to update the
   account to reflect changes in condition, and to verify the information on the account is correct.

Other reasons we may visit your property include verifying farm or forest
use, a rent survey, or various market studies.