Can penalties be charged for late filing of a current year’s real or personal property return be appealed by the board?

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.