About the Board of Property Tax Appeals

Board of Property Tax Appeals functions are coordinated by the County Clerk.  The County Clerk plans, coordinates, and records Board (BOPTA) hearings. The BOPTA Clerk is also responsible for maintaining the official board record in accordance with Oregon Revised Statutes and Oregon Administrative Rules. BOPTA receives appeals from property tax payers on issues of equity concerning property tax assessments, following procedures directed by the Oregon Department of Revenue.

Notice is hereby given that on Tuesday, February 7, 2023 at 10:00am, the Board of Property Tax Appeals (BOPTA) of the County of Sherman, State of Oregon will meet to:

• Hear petitions for reduction of the real market, maximum assessed, specially assessed, or assessed value of property as of January 1, 2022, or as determined under ORS 308.146;

• Hear petitions for reduction of value corrected under ORS 311.208;
• Hear petitions for waiver of penalties for late filing of real or personal property returns.

Petitions can only be accepted by the County Clerk’s Office.  Please mail or hand-deliver to:

Sherman County Clerk – BOPTA
500 Court Street
PO Box 243
Moro, Oregon 97039        Fax: 541-565-3771        Email: countyclerk@shermancounty.net

Hand-delivered petitions must be delivered to the clerk’s office by 5:00pm January 3, 2023.

Mailed petitions must be postmarked on or before January 3, 2023.

Faxed or electronically filed petitions must be received by midnight Pacific Standard Time January 3, 2023 as evidenced by electronic acknowledgement of receipt produced by the County’s fax machine or by email. Petition forms to file your appeal are available at the County Clerk’s office and online at:

http://www.oregon.gov/DOR/programs/property/Pages/property-appeals.aspx

The board will meet at the Sherman County Courthouse in the Commissioners Meeting Room located at 500 Court Street in the city of Moro, Oregon. A schedule of hearings for those who request to be present will be posted 48 hours prior to the meeting on the door of the Commissioners Meeting Room at the Sherman County Courthouse,  Moro, Oregon.

If you have requested to be present at the hearing, you will be notified of the date, time and place to appear.  All other hearings will be scheduled as time allows. We request you provide your additional appeal evidence at least seven (7) working days prior to your hearing so that we may make copies for the board members and the Assessor’s office. Please mail, hand deliver or fax your additional evidence.  Please do not email your evidence.  If you wish to present your additional evidence at the hearing, please bring five (5) copies of your evidence with you. In order to most effectively use the time allocated for your hearing, it is best to have all evidence prepared and available before the hearing begins. Contact the Board of Property Tax Appeals clerk for information.

Executive sessions may be held during the session as authorized by ORS 192.660 to consider documents and information made confidential under ORS 308.290, ORS 308.411, and ORS 308.413.

It shall be the duty of the persons interested to appear at the time and place appointed. The meeting location is accessible to persons with disabilities.  Anyone in need of special accommodations is asked to submit a request at least 48 hours prior to the meeting by contacting Kristi Weis or Audrey Rooney at 541-565-3606.