The board may waive all or a portion of the penalty if:

• You can prove there was good and sufficient cause for the late filing. –or–
• The year for which the return was filed was both the first year that a return was required to be filed and the first year you filed a return.

How to file your petition: You must file appeals between the date the tax statements are mailed and December 31. If December 31 falls on a Saturday, Sunday, or legal holiday, the filing deadline moves to the next business day. File your petition with the county clerk’s office in the county where the property is located. You can get the forms you need from the office of your county clerk or county assessor. You may also obtain forms by visiting the official website for the State of Oregon. Only certain people may file a petition with BOPTA. If you are not the owner of the property, carefully read the petition instructions to learn if you are qualified to file the appeal. The board will consider your appeal between the first Monday in February and April 15. If you choose to appear at the hearing, you will be given written notice of the time and location. If you choose not to appear, the board will decide based on the evidence you submit with the petition. The board will notify you in writing of its decision. If you are not satisfied with the decision, you have the right to appeal as outlined below.

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.

For a glossary of terms, please see this page.

Qualifying non-profit organizations may have their property taxes canceled. The most common qualifying entities are: religious, fraternal, literary, benevolent, or charitable organizations and scientific institutions. Property for which an exemption is requested must be actively occupied and used by the organization in a way that furthers its stated purpose. The property must also be reasonably necessary. Any portion of the property that does not meet these criteria is subject to assessment and taxation the same as all other taxable property. Exemption is not automatic. An application must be filed with the Assessor between January 1st and April 1st. Certain leased property, real and personal, may also qualify for exemptions.

Property taxes are based on a tax rate per $1000 of assessed value. The rate is comprised of several different taxing districts that vary depending on the location of your property. Each district has an individual tax rate and the consolidated tax rate combines the rates for the various taxing districts in that area

You may appeal a decision of BOPTA to the Magistrate Division of the Oregon Tax Court by filing a written complaint. The assessor may also appeal the board’s decision. Standard cases require a $50 filing fee and are not limited by value. You may represent yourself or be represented by an Oregon-licensed attorney, appraiser, or real estate broker, or by a person duly qualified to practice public accountancy in Oregon. Your employee who regularly does your tax work may also represent you. Complaints must be filed with the Magistrate Division within 30 days (not one month), after the board’s order is mailed to you. To get appeal forms write to: Clerk, Oregon Tax Court, Magistrate Division, 1163 State Street, Salem OR 97301. You can also order forms by calling 503.986.5650 or by calling your county assessor.

Decisions for standard Magistrate Division cases may be appealed to the Oregon Tax Court, Regular Division. To appeal, file your complaint with the court clerk within 60 days (not two months) after the date of the magistrate’s decision. The Tax Court clerk will notify you of the trial date and time. A trial in the Regular Division of the Oregon Tax Court is a formal proceeding. Although you may represent yourself, most people prefer to be represented by a lawyer. If you are not satisfied with the Tax Court decision, you can appeal to the Oregon Supreme Court. Questions? Telephone numbers:

Property Tax Division 503.945.8293
Salem 503.378.4988
Toll-free within Oregon 1.800.356.4222.

Please contact the Assessor’s office at 541.766.6855 for the necessary applications and any additional information you may need. Forms can also be located on our website. Exemption and Deferral forms.

Mailing address changes can be in writing, or emailed to addressing@bentoncountyor.gov by the owner of record or submitting a mailing address form via our website here. You may also call the office at 541.766.6855 and request an address change form or put all pertinent information in a letter and mail it to our office at 4500 SW Research Way, Corvallis, OR 97333.

To qualify for either deferral program, your total household income must be equal to or less than $58,000 for the 2024 year.  The Household income includes both taxable and non-taxable income, including Social Security and pensions. The income limit may change each year. You must have a recorded deed to the property or you must be buying the property under a recorded sales contract. You may have a revocable trust.
You are not eligible for a deferral if you have a life estate in the property. For the Disabled Citizens’ Property Tax Deferral, you must be receiving disability benefits on December 31 of the year before you apply. You must send a copy of your federal Social Security award letter with your deferral application. For the Senior Citizens’ Property Tax Deferral, you must be at least 62 years of age by April 15 of the year you apply.  What if I miss the April 15^th filing deadline? You may file your application between April 16 and December 1 with a late filing fee paid to the county. The fee will be based on 10% of the total amount due on your last year’s tax statement with a minimum of $20 and a maximum of $170.

To remove a deceased person’s name from an account, that person must have held title with someone else with the right of survivorship. The death certificate should be recorded with the County Clerk’s Office.

The Assessor is responsible for the valuation of all taxable personal property. To assist the Assessor in this process each individual, partnership, firm, or corporation that has taxable personal property must file a return listing all property in their possession or control by March 15 each year. Oregon law requires that personal property be valued at 100% of its real market value (RMV) and that it be taxed in the county that it was in on January 1.

The Assessor assigns a Real Market Value (RMV) to every property in the county. With the implementation of Measure 50 there is no longer a pre-established cycle for reappraisal.

Statistical indicators from a variety of sources, including information derived from sales verifications, provide the basis for changes made to various market areas throughout the county. However, properties that have changed and new construction are appraised for the appropriate assessment year to reflect the changes.

Residential and rural properties are appraised under a mass appraisal system that conforms to State Laws and Administrative Rules. Value based on market sales are established for each property, as well as a reduced Measure 50 (M50) value. That value, called the Maximum Assessed Value (MAV), is the 1995-96 tax year value less 10%. That value may not increase more than 3% each year. Residential and rural properties are appraised using a market related cost approach. Sales of properties within a given market area, or an area of similar properties, are compiled and analyzed to develop the data used to appraise all similar properties within that given area. Once these values are established, they are monitored yearly using sales that occur within these areas by comparing those sales prices to the Real Market Value (RMV). If the average property sales price is higher than the RMV, the properties in that area are adjusted to reflect the change in the market.

If the Assessor’s RMV for the new addition is less than $10,000 the value will be added to the RMV only. Under M50 guidelines you will not be assessed or taxed for the additions under $10,000 unless they fall under the 5-year $25,000 category. Beginning in the 2024 tax year the new construction thresholds will be increased to $18,200 in any one year or $45,000 within any consecutive five years. Thresholds indexed annually starting with tax years 2025-26.

No. You must contact an independent fee appraiser for your loan appraisal.

Construction on your new home probably began after January 1. Because January 1 is the assessment date, we cannot tax you for property that was not in existence on that date. That portion of your house that is complete January 1 of the next year will appear on your next tax statement.

You need to notify our office regarding the sale. Complete the section of the form pertaining to a sold business and the Taxpayer’s Declaration and mail the return to us. We will send a new form to the new owner. If you choose to give your form and asset list to the new owner to file, you must still notify us of the sale. You cannot assume that the new owner will file the form. If you sold your business after January 1, you are responsible for filing the return for that tax year. Provide the sales information as above and we will change our records to reflect the change of ownership for the next assessment date. The tax statement will be sent to the owner as of January 1.

Yes. You must tell us when you closed your business and what you did with the property. If you sold the business you need to provide the name and mailing address of the buyer. If you have stored the property, are holding it for sale, or have converted it to personal use, you must advise us of the status on January 1.

Yes. You must provide documentation of the error.

Exempt status is not automatically granted, you must make application with our office and meet certain criteria. If an exemption is granted it is for owned property only, you still must report leased or rented property and make separate application for that property.

You must report leased or rented personal property in your possession on January 1. Leased or rented property is not automatically exempt, an application for exemption must be filed with our office and certain criteria must be met.

Yes. You must report all property used in conjunction with the business, whether owned, leased, rented, borrowed, or brought from home. Leased and rented property should be reported on Schedule 1.

If the start date is before July 1 you have 30 days from the start/sign date to apply for exemption.

Some properties are eligible for reduced assessments through either farm use special assessment or forest special assessment. The guidelines for qualifying for farmland are influenced by zoning. Properties in an Exclusive Farm Use (EFU) zone must be farmed with intent to make a profit. If these properties are employed in a farm activity, and there are annual sales of commodities, the properties may qualify for farm use special assessment.

Properties zoned other than EFU can also qualify for farm assessment using the same guidelines, with two important differences. There are specific income requirements and the operator must file an IRS schedule F. Income must be confirmed by the IRS schedule F or Farm Schedule and said form must be supplied to our office on request. Non-zoned properties must prove that they have met the farm income level for 3 of the past 5 years before they are eligible for farm use special assessment. Property in an EFU zone must have been farmed the prior year to be eligible for special assessment. Property can also receive a designated forestland assessment.

Forestland is identified as being held or used for the predominant purpose of growing and harvesting trees of a marketable species. The property must be adequately stocked with a marketable species. Properties can also qualify based on a formal reforestation plan. Landowners in the Designated Forestland program may make application into the Small Tract Forestland (STF) program if they own 10 to 4,999 designated forestland acres in Oregon. This program is assessed at 20% of the special assessed value. Landowners will pay a privilege tax at harvest.

Once in the STF program landowners cannot opt out. If you purchase land under the STF option and you meet the requirements, you may apply to continue in the program. Application must be made within 30 days after the date the county assessor issues a notice of intent to disqualify under ORS 321.716.
You may file an application for continued qualification after the date stated above if:
The application is filed on or before December 15 of the first year the land would have otherwise been disqualified from STF, and you pay a $200 late filling fee at the time the application is filed.

Designated Forest landowners who wish not to apply into the STF option will be assessed at 100% of the special assessed value and will not pay a privilege tax at harvest.

If a property is removed from one of these special assessment programs, a disqualification penalty will be calculated and may be collected. (Only collectible if the land is changed significantly enough that it could not go back into the Special Assessed Program). The penalty is basically a 5-year recovery of the tax savings received by being under special assessment. Farm special assessed properties in an EFU zone are subject to a disqualification penalty of up to 10 years; EFU & MPA (Multi-Purpose Agriculture) is up to 10 years; Non-EFU 5 years; and STF up to 10 years. Specific questions regarding these programs should be directed to 541.766.6855.

There are two deferral programs, one of which you may qualify for.

• The disabled citizens’ deferral is for Oregon homeowners, under age 62, who are collecting federal Social Security benefits.
• The senior citizens’ deferral is for Oregon homeowners, over the age of 62.

Application rules are:

• Either husband or wife may apply, or both may apply jointly.
• Two or more people (other than a married couple) may apply for deferral as joint owners.
• You may apply for a deferral if you have a veteran’s exemption and still have property taxes to pay.
• You may be living away from the property due to medical reasons. In this case you must send a medical statement to the Oregon Department of Revenue (DOR). It must be on letterhead from your health care provider.

The Oregon Legislature set up programs that allow qualifying property owners to delay paying property taxes on their residence, including manufactured homes, houseboats, multifamily, and income-producing properties. If you qualify for one of the deferral programs, the state will pay your property taxes to the county. A lien will be placed on your property. You will be charged lien recording fees, which are deferred. Interest on the deferred taxes, at 6% per year, is also deferred. The taxes must be paid, with interest, when the owner dies or sells the property, moves or changes ownership.

The Oregon Constitution sets limits on the amount of property taxes that can be collected from each property tax account. The limits are often referred to as “M5 Limits”. To calculate these limits, taxes are divided into two categories, education and general government. Some taxes, usually for general obligation bonds, are not subject to limitations. The limits are $5 per $1000 of Real Market Value (RMV) for education taxes and $10 per $1000 of RMV for general government taxes.

If taxes in either category exceed the limit for that property, the taxes are reduced or “compressed” until the limit is reached. Local option taxes are compressed first. If the local option tax is compressed to zero, and the limit still hasn’t been reached, the other taxes in the category are proportionally reduced.

Taxable personal property includes machinery, equipment, furniture, and etc. held for use in a business. This includes any property being used in a business, property not currently being used, in storage, or held for sale.

The RMV is the Assessor’s determination of the real market value of your property. The AV is the value used to calculate your taxes. Typically it is the 1995 RMV minus 10%, which became the 1997 Measure 50 (M50) assessed value. Each year this amount is subject to a 3% increase, plus any exception value that arises from changes to your property improvements.

Your taxes are calculated on the Assessed Value (AV) of your property. The AV is the lower of the RMV and the Maximum Assessed Value (MAV).

Property tax statements will be mailed no later than October 25th.  If you have not received your statement by November 1st, please call 541-766-6808

A veteran must have been a member of the United States armed forces who was discharged or released under honorable conditions. In addition, the veteran must meet one of these requirements:

• The period of service was for at least 90 consecutive days during any of the following periods:
  • Between April 6, 1917 and November 11, 1918
  • Between November 12, 1918 and April 1 1920, if w/U.S. military in Russia
  • Between November 12, 1918 and July 2, 1921, if at least one day between April 6, 1917 and November 11, 1918 was served
  • Between September 15, 1940 and December 31, 1946
  • From December 7 1941 to August 15, 1945 if you were an American merchant marine ocean-going service.
  • Between June 25, 1950 and midnight January 31, 1955

OR

• Served in the armed forces for at least 210 consecutive days. Some of this 210-day period must have been served after January 31, 1955

OR

1. The service member was discharged or released under honorable conditions because of a service-connected injury or illness before completion of the minimum service period described in the points listed above.
2. Attendance at a school under military orders before active enlistment or regular tour of duty is not considered active service. Normal military training for duty as a reservist or member of a National Guard unit is not considered active service for this exemption.

Each property is taxed at its Assessed Value. A property’s assessed value is the lower of its Real Market Value or its Maximum Assessed Value. Also, our assessments are based on a mass appraisal system; one sale does not set the market.

There are a variety of reasons for the differences in taxes and they vary from property to property. There may be exemptions or special assessments involved. Value differences may also result due to quality of construction, location, building size, number of outbuilding, zoning, etc.

• You filed a confidential personal property tax return indicating you owned business personal property in Benton County on January 1.
• Taxable personal property includes machinery, equipment, furniture, etc. used previously or presently in a business. This includes any property not currently being used, placed in storage, or held for sale.

• If your tax lot is split by multiple taxing code areas, you will receive one statement for each tax code.
• Personal property and utility properties may reside in multiple taxing code areas.
• If you own a personal property manufactured structure and the land on which it is resides
• Your property is in two different code areas and has been split for tax purposes only. Part of your property may be in a fire district, within city limits or even different school districts. A comparison of the two statements will show the different districts in which your property is located.

It has a name on it. The road is probably only an easement and we do not generally show easements on our maps.

If your property is located outside of any city limits the Planning Department is responsible for assigning the situs address. Please contact them for assistance at 541.766.6819. If your property is located within the City limits of Corvallis, Albany, Philomath or Adair; please contact them for assistance.

City of Albany 541.917.7553

City of Corvallis 541.766.6929

City of Philomath 541.929-6148

City of Adair 541.745.5507

What are exemptions?

Oregon laws provide for a variety of property tax exemptions for both qualifying individuals and certain organizations. Each type of exemption has specific qualifications. Property tax exemptions are not automatic. Application for exemption must be made between January 1 and April 1 of the year for which the exemption is being requested.

Cost and value are not always the same thing. Our conclusion of RMV is based on what the property would sell for in an open market transaction. Not everyone can build their own home; those who can benefit from not paying labor costs see this savings reflected in the sales price of their property.